Academic literature on the topic 'Accountants 2'
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Journal articles on the topic "Accountants 2":
Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.
Octaviani, Andri, and Mulyadi Mulyadi. "EDUCATION OF ACCOUNTING PROFESSIONS AND STUDENT PERSEPTOIN TO INTEREST CAREER PUBLIC ACCOUNTING." ProBank 3, no. 1 (May 2, 2018): 35–41. http://dx.doi.org/10.36587/probank.v3i1.247.
Pylypenko, O. І., and O. А. Yurchenko. "Improving the Professional Education of Accountants for the Effective Operation of the Economic Security System at Company Level." Statistics of Ukraine 89, no. 2-3 (November 24, 2020): 148–54. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.15.
Pylypenko, O. І., and O. А. Yurchenko. "Improving the Professional Education of Accountants for the Effective Operation of the Economic Security System at Company Level." Statistics of Ukraine 89, no. 2-3 (November 24, 2020): 148–54. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.15.
Wasilewski, Mirosław. "Problematyka zapasów według prawa bilansowego i międzynarodowych standardów rachunkowości." Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, no. 55 (March 26, 2005): 79–93. http://dx.doi.org/10.22630/eiogz.2005.55.7.
Alam, Syamsu, and Roslina Alam. "THE EFFECT OF PERSONAL ETHICAL PHILOSOPHY, INTERNAL LOCUS OF CONTROL AND ACADEMIC CULTURE ON PROFESSIONAL COMPETENCE OF ACCOUNTANT EDUCATORS IN PRIVATE UNIVERSITIES IN MAKASSAR." JARES (Journal of Academic Research and Sciences) 4, no. 1 (March 31, 2019): 13–27. http://dx.doi.org/10.35457/jares.v4i1.692.
Diamastuti, Erlina, Ahmad Dahlan Malik, and Budi Rofelawaty. "“Materialistic” accountant interpretation in earnings management practices." Corporate Ownership and Control 14, no. 1 (2016): 304–13. http://dx.doi.org/10.22495/cocv14i1c2p2.
Budworth, David. "Make friends of your accountants." Physics World 2, no. 2 (February 1989): 25–27. http://dx.doi.org/10.1088/2058-7058/2/2/23.
Griffiths, Paul. "Vaccination policies and accountants." Reviews in Medical Virology 8, no. 2 (April 1998): 59–60. http://dx.doi.org/10.1002/(sici)1099-1654(199804/06)8:2<59::aid-rmv222>3.0.co;2-2.
Wallage, Philip. "De effectiviteit van de eedaflegging." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 6 (June 20, 2016): 224–25. http://dx.doi.org/10.5117/mab.90.31319.
Dissertations / Theses on the topic "Accountants 2":
Hockey, Igor Bruno. "The role of uncertainty and loss-framing in ethical decision-making by accountants." Diss., University of Pretoria, 2021. http://hdl.handle.net/2263/81317.
Mini Dissertation (MBA)--University of Pretoria, 2021.
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
Van, der Westhuysen Gerdi, and Schalkwyk L. Van. "Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962." Thesis, Stellenbosch : University of Stellenbosch, 2004. http://hdl.handle.net/10019.1/15521.
ENGLISH ABSTRACT: Despite the fact that transfer pricing legislation (i.e. section 31 of the Income Tax Act, 58 of 1962 (“the Act”) has been in force in South Africa since 1995, it has only been in the last three years that the South African Revenue Service (“SARS”) has embarked on a number of assessments of taxpayers’ cross border transactions with foreign group companies. In particular, the SARS targets taxpayers that have rendered cross border services (including financial assistance) to a foreign group company for no consideration and has assessed these taxpayers on the adjusted interest/ fee amounts. Since the burden of proof lies with the taxpayer to demonstrate that its cross border transactions with foreign group companies do not infringe the provisions of section 31(2) of the Act, this study provides taxpayers with guidance as to when its transactions would fall within the scope of application of section 31(2) of the Act and when the SARS would be excluded from applying the provision of section 31(2) of the Act. Following upon a critical analysis of the essential components of section 31(2) of the Act the following conclusions are drawn by the author: • If the taxpayer proves that it did not transact with a connected party (as defined in section 1 of the Act), or it did not supply goods or services in terms of an international agreement (as defined in section 31(1) of the Act), or its transfer price would be regarded as arm’s length, the Commissioner would be excluded from applying the provision of section 31(2) of the Act since all of the components to apply section 31(2) of the Act are not present. • The current view held by the South African Revenue Service and tax practitioners that transactions between a South African company and an offshore company, which are both directly or indirectly held more than fifty percent by an offshore parent company, are transactions between connected persons (as defined in 5 section 1 of the Act) is incorrect in law. Section 31 of the Act is not applicable to such transactions. • The Commissioner will be excluded from making a transfer pricing adjustment to a service provider’s taxable income where the following circumstances are present: o Where the cross border transaction with a connected party does not give rise to gross income, which is the starting point in the determination of taxable income, since the service provider agreed to render services for no consideration and was therefore not entitled to receive income (i.e. no receipt or accrual) and o Where the service provider can provide evidence that demonstrates that there was no practice of price manipulation as regards the transaction under review.
AFRIKAANSE OPSOMMING: Alhoewel oordragprysbeleid wetgewing (artikel 31 van die Inkomstebelastingwet 58 van 1962 (“die Wet”)) al sedert 1995 in Suid Afrika van krag is, het die Suid Afrikaanse Inkomstediens (“SAID”) eers werklik gedurende die laaste drie jaar begin om aanslae ten opsigte van belastingpligtiges se internasionale transaksies met buitelandse groepmaatskappye uit te reik. In die besonder teiken die SAID belastingpligtes wat dienste (insluitend lenings) aan buitelandse groepmaatskappye vir geen vergoeding lewer. Aangesien die bewyslas op die belastingpligtige rus om te bewys dat sy internasionale transaksies met buitelandse groepmaatskappye nie die bepalings van artikel 31(2) van die Wet oortree nie, word belastingpligtiges in hierdie studie van riglyne, wat aandui wanneer transaksies met buitelandse groepmaatskappye binne die omvang van artikel 31(2) van die Wet val asook onder welke omstandighede die SAID verhoed sal word om artikel 31(2) van die Wet toe te pas, voorsien. Na aanleiding van ‘n kritiese analise van die deurslaggewende komponente van artikel 31(2) van die Wet kom die skrywer tot die volgende gevolgtrekkings: • As die belastingpligte kan bewys dat hy nie met ‘n verbonde persoon (soos omskryf in artikel 1 van die Wet) handelgedryf het nie, of dat hy nie goedere of dienste in terme van ‘n internasionale ooreenkoms (soos omskryf in artikel 31(1) van die Wet) gelewer het nie, of dat sy oordragprys as arm lengte beskou kan word, sal die Kommissaris verhoed word om die bepaling van artikel 31(2) van die Wet toe te pas, aangesien al die komponente van artikel 31(2) van die Wet nie teenwoordig is nie. • Die huidige sienswyse van die SAID en belastingpraktisyns dat transaksies wat tussen ‘n Suid Afrikaanse maatskappy en ‘n buitelandse maatskappy plaasvind, waar ‘n buitelandse moedermaatskappy meer as vyftig persent van albei maatskappye se aandeelhouding (direk of indirek) hou, beskou kan word as 7 transaksies tussen verbonde persone (soos omskryf in artikel 1 van die Wet) is regstegnies nie korrek nie. Artikel 31(2) van die Wet is nie van toepassing op sulke transaksies nie. • Die Kommisaris sal onder die volgende omstandighede verhoed word om enige oordragprysaanpassing aan ‘n diensleweraar se belasbare inkomste te maak: o Waar die internasionale transaksie met ‘n verbonde persoon nie bruto inkomste (die beginpunt van ‘n belasbare inkomste berekening) voortbring nie, aangesien die diensleweraar ingestem het om dienste teen geen vergoeding te lewer, wat tot die gevolg het dat die diensleweraar nie geregtig is om inkomste te ontvang nie (dus geen ontvangste of toevalling) en o Waar die diensleweraar kan bewys dat die transaksie nie onderhewig aan prys manipulasie was nie.
Barfitt, Laurel Anne. "The contributions of John Lansing Carey to the profession of accountancy /." Full text available from ProQuest UM Digital Dissertations, 2006. http://0-proquest.umi.com.umiss.lib.olemiss.edu/pqdweb?index=0&did=1320933701&SrchMode=1&sid=1&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1219427248&clientId=22256.
Rupping, Jacobus Adriaan. "Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86326.
ENGLISH ABSTRACT: The requirements of section 11(a) and section 24J(2) were considered in this research assignment, from both a money-lender’s and an investment holding company’s perspective, to determine whether interest, losses on irrecoverable loans and raising fees were tax deductible. It was determined, that if the trade requirement is satisfied by the money-lender, then the above-mentioned expenses are fully tax deductible. However, if the trade requirement is satisfied by the investment holding company then only the interest is fully tax deductible. It is further submitted however in this research assignment that it cannot be said that the money-lender alternative is better than the investment holding company alternative – both alternatives are of equal value in the current tax system. What is important though is that taxpayers who will fit the mould of an investment holding company will now be able to use the principles set out in this research assignment to prove that it is in fact carrying on a trade for tax purposes, something that taxpayers are generally reluctant to pursue. If this is pursued, taxpayers may have the added tax benefit of tax deductible interest expenditure (in full) in cases where this was not previously the norm (and an investment holding company will not have to satisfy any of the guidelines of the “money-lender test” when it seeks to deduct its interest expense in full). However, if an investment holding company seeks to deduct losses on irrecoverable loans and raising fees for tax purposes, it will not have to satisfy all the guidelines of the “money-lender test”, but it will have to satisfy one guideline, that being the “system or plan” and “frequent turnover of capital” guideline. It will be very difficult for an investment holding company to prove this on the facts of the case – it will arguably take a special set of facts to accomplish this mean feat.
AFRIKAANSE OPSOMMING: Die vereistes van artikel 11(a) en artikel 24J (2) is in hierdie navorsingsopdrag vanuit ʼn geldskieter en 'n beleggingshouermaatskappy se perspektief oorweeg, om die belastingaftrekbaarheid van rente, verliese op oninvorderbare lenings en diensfooie te bepaal. Daar is vasgestel dat indien die bedryfsvereiste deur ʼn geldskieter nagekom word, bogenoemde uitgawes ten volle vir belastingdoeleindes aftrekbaar is. Indien die bedryfsvereiste egter nagekom word deur ʼn beleggingshouermaatskappy sal slegs die rente ten volle aftrekbaar wees vir belastingdoeleindes. Verder word dit in die navorsingsopdrag aan die hand gedoen dat daar nie gesê kan word dat die geldskieter-alternatief beter is as die beleggingshouermaatskappy-alternatief nie – beide alternatiewe is van gelyke waarde in die huidige belastingbestel. Die onderskeid is egter belangrik, aangesien die belastingbetalers wat aan die vereistes van ʼn beleggingshouermaatskappy voldoen, nou in staat sal wees om die beginsels wat in hierdie navorsingsopdrag uiteengesit word, te gebruik om te bewys dat die beleggingshouermaatskappy in werklikheid ʼn bedryf vir belastingdoeleindes beoefen. Belastingbetalers is oor die algemeen huiwerig om dit te poog. Indien wel, kan belastingbetalers ʼn belastingaftrekking ten opsigte van rente uitgawes kry, wat voorheen nie die norm was nie (ʼn beleggingshouermaatskappy sal nie enige van die “geldskietertoets” riglyne hoef na te kom wanneer dit poog om ʼn belastingafrekking vir die rente uitgawe te kry nie). Indien ʼn beleggingshouermaatskappy verliese op oninvorderbare lenings en diensfooie vir belastingdoeleindes wil aftrek, sal die belastingbetaler nie al die “geldskietertoets” riglyne hoef na te kom nie, maar sal egter moet voldoen aan die “stelsel of plan” en “gereelde omset van kapitaal” riglyne. Dit sal baie moeilik wees vir 'n beleggingshouermaatskappy om dit te bewys op grond van die feite van die saak – dit sal waarskynlik ʼn spesiale stel feite verg om dit te bereik.
Rodeck, Elaine M. "Development of high-stakes credentialing examination test specifications using statistical models to compare with the test specifications from a Holistic Judgmental Model." 2008. http://proquest.umi.com/pqdweb?did=1625774341&sid=8&Fmt=2&clientId=14215&RQT=309&VName=PQD.
Title from title screen (site viewed Mar. 31, 2009). PDF text: v, 142 p. ; 1 Mb. UMI publication number: AAT 3331414. Includes bibliographical references. Also available in microfilm and microfiche formats.
Books on the topic "Accountants 2":
Remenyi, D. Lotus 1-2-3 for financial managers and accountants. London: McGraw-Hill, 1988.
Ireland, Chartered Accountants. CA proficiency 2.: Taxation 2 (RoI) toolkit 2015-2016. Dublin: Chartered Accountants Ireland, 2015.
Chotiyanon, Panida, and Vassili Joannidès de Lautour. The Changing Role of the Management Accountants. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90300-2.
State Board of Certified Public Accountants of Louisiana. Rules of the State Board of Certified Public Accountants of Louisiana: Louisiana revised statutes of 1950, amended by Act 510 of the regular session of 1979, Title 37, Chapter 2, Professions and Occupations, Accountants. [New Orleans]: The Board, 1986.
(Firm), BPP Learning Media. AIA, for exams in May and November 2011: Professional level 2. : Financial management : study text. 3rd ed. London: BPP Learning Media, 2010.
(Firm), BPP Learning Media. AIA, for exams in May and November 2011: Professional level I. : Financial accounting 2 : study text. 4th ed. London: BPP Learning Media, 2010.
(Firm), BPP Learning Media. AIA, for exams in 2011: Professional level 2. : Taxation and tax planning, FA 2010 and F(No. 2)A 2010 : study text. 4th ed. London: BPP Learning Media, 2010.
(Firm), BPP Learning Media. AAT qualifications and credit framework (QCF) AQ2013: Level 2 Certificate in Accounting : basic costing : text. 2nd ed. London: BPP Learning Media Ltd, 2015.
(Firm), BPP Learning Media. AAT qualifications and credit framework (QCF) AQ2013: Level 2 Certificate in Accounting : Processing bookkeeping transactions. 2nd ed. London: BPP Learning Media, 2013.
(Firm), BPP Learning Media. AAT qualifications and credit framework (QCF) AQ2013: Level 2 Certificate in Accounting : processing bookkeeping transactions : text. 2nd ed. London: BPP Learning Media Ltd, 2015.
Book chapters on the topic "Accountants 2":
Klein, Vitor Hugo, and Artur Roberto do Nascimento. "The role of the controller in Brazil." In The Role of the Management Accountant, 9–22. 1 Edition. | New York : Routledge, 2018.: Routledge, 2017. http://dx.doi.org/10.4324/9781315673738-2.
Anderson-Gough, Fiona, Christopher Grey, and Keith Robson. "Theories of Professions and Professional Socialization." In Making Up Accountants, 7–35. Routledge, 2018. http://dx.doi.org/10.4324/9780429449215-2.
Bailey, David. "What do accountants do?" In The NHS Budget Holder’s Survival Guide, 25–32. CRC Press, 2018. http://dx.doi.org/10.1201/9780203736333-2.
Littleton, A. C. "Directory of Early American Public Accountants." In The U.S. Accounting Profession in the 1890S and Early 1900S, 1–44. Routledge, 2020. http://dx.doi.org/10.4324/9781003050834-2.
Grabski, Severin, Stewart Leech, and Alan Sangster. "Advice for Management Accountants in ERP Systems." In Management Accounting in Enterprise Resource Planning Systems, 95–101. Elsevier, 2009. http://dx.doi.org/10.1016/b978-1-85617-679-8.00007-2.
Emmanouilidis, Efstratios C., and Anastasios A. Economides. "ICT Usage by Greek Accountants." In Advancing the Service Sector with Evolving Technologies, 46–65. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-0044-7.ch004.
Emmanouilidis, Efstratios C., and Anastasios A. Economides. "ICT Usage by Greek Accountants." In Electronic Services, 1041–61. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-61520-967-5.ch063.
Walker, Stephen P. "The Determinants of Recruitment to the Society of Accountants in Edinburgh." In The Society of Accountants in Edinburgh, 1854-1914, 30–79. Routledge, 2020. http://dx.doi.org/10.4324/9781003046233-2.
"The Formation of the Three Scottish Chartered Societies." In A History of the Chartered Accountants of Scotland, 20–31. Routledge, 2020. http://dx.doi.org/10.4324/9781003052753-2.
Salleh, Kalsom. "Drivers, Benefits, and Challenges of Knowledge Management in Electronic Government." In Building a Competitive Public Sector with Knowledge Management Strategy, 135–50. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-4434-2.ch006.
Conference papers on the topic "Accountants 2":
Handayani, Dian Fitria, and Ade Elsa Betavia. "Accounting Students’ Perception in the Code of Ethics for Professional Accountants, Based on Gender and Level of Education." In 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.051.
Jessica, Agnes, Ria Sandra Alimbudiono, and Eko Pudjolaksono. "The Role Of Accounting Knowledge In Defining The Career Of A Public Accountant." In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.12.
Foulds, James R., Mijung Park, Kamalika Chaudhuri, and Max Welling. "Variational Bayes in Private Settings (VIPS) (Extended Abstract)." In Twenty-Ninth International Joint Conference on Artificial Intelligence and Seventeenth Pacific Rim International Conference on Artificial Intelligence {IJCAI-PRICAI-20}. California: International Joint Conferences on Artificial Intelligence Organization, 2020. http://dx.doi.org/10.24963/ijcai.2020/705.
Reports on the topic "Accountants 2":
D. L. Chichester and S. J. Thompson. A Brief Review of Past INL Work Assessing Radionuclide Content in TMI-2 Melted Fuel Debris: The Use of 144Ce as a Surrogate for Pu Accountancy. Office of Scientific and Technical Information (OSTI), September 2013. http://dx.doi.org/10.2172/1110334.