Relevant bibliographies by topics / Accounting methods of financing

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting methods of financing'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Accounting methods of financing"

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Sviridova, L. A., E. V. Satalkina, and T. A. Terentyeva. "IDENTIFICATION OF SOURCES OF ACTIVITY FINANCING: PROFESSIONAL JUDGMENT OF AN ACCOUNTANT." Intelligence. Innovations. Investment, no. 3 (2021): 48–60. http://dx.doi.org/10.25198/2077-7175-2021-3-48.

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Relevance of the topic. Modern problems of identification of objects of accounting supervision as sources of financial support of activity are insufficiently investigated. In domestic and foreign practice, there is no definition of the source of financial support for the activities of economic entities. At the same time, the study revealed differences in the terminology used in the capital accounting system, which is an objective basis for the formation of professional judgment when accepting financing objects for accounting. The analysis has shown that the reliability of the reflection of the
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KOZMENKOVA, Svetlana V., and Rolan A. ALBOROV. "Historical aspects and the current problems of accounting for fixed assets depreciation." International Accounting 26, no. 9 (2023): 975–94. http://dx.doi.org/10.24891/ia.26.9.975.

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Subject. This article conducts historical research to substantiate the organizational and methodological aspects of accounting for the creation and use of depreciation funds in the form of a depreciation reserve. Objectives. The article aims to analyze the procedure for the formation of the depreciation fund as the main source of financing the receipt and creation of fixed assets, as well as the depreciation of fixed assets in the Soviet period, and identify the problems of financing investments in non-current assets in the modern accounting system. Methods. For the study, we used analysis, sy
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Widyartati, Penta, Sri Wiranti Setiyanti, and Susanti Cahyaning Dwi Utami. "ANALISIS PENERAPAN (SAK) 102 TENTANG PEMBIAYAAN MURABAHAH PADA KOPERASI JASA KEUANGAN SYARIAH (KJKS) IBU MANDIRI UNGARAN." JURNAL STIE SEMARANG (EDISI ELEKTRONIK) 15, no. 2 (2023): 148–61. http://dx.doi.org/10.33747/stiesmg.v15i2.637.

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At this time the development of Islamic financial institutions is growing so rapidly. This can be seen from the many Islamic banks and other Islamic financial institutions such as Islamic Financial Services Cooperatives (KJKS). For the sake of transparency, accountability and comparability of sharia financial reports, it is necessary to have SAK syariah which regulates it, especially SAK 102, but there are still many KJKS that have not implemented it. The purpose of this study was to determine the suitability between the application of murabahah financing accounting with SAK 102 at KJKS Ibu Ma
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Sysiuk, Svitlana, and Nadiya Khorunzhak. "ARCHITECTONICS OF THE MECHANISM OF EDUCATIONAL FINANCING IN MODERN CONDITIONS AND WAYS OF SOLVING THE PROBLEM OF ITS ALTERNATIVE IN ACCOUNTING." Economic Analysis, no. 31(1) (2021): 186–95. http://dx.doi.org/10.35774/econa2021.01.186.

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Introduction. The new financial support mechanism defined by the relevant laws of Ukraine, the introduction of national accounting standards and a chart of accounts for the public sector, decentralization and other transformation processes have significantly influenced both the education financing system and the organization and methodology of accounting. But the desire to improve these systems currently does not fully correspond to the existing realities and requirements, including modern management. The purpose of the article is to study the mechanism for the formation and use of financial s
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Jung, Hyun-Uk, Tae-Hyoung Mun, and Taewoo Roh. "Does Debt Financing Affect the Sustainability of Transparent Accounting Information?" Sustainability 13, no. 7 (2021): 4052. http://dx.doi.org/10.3390/su13074052.

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With the classification of debt financing into private debt (borrowing) and public debt (bond), this study aims to figure out the relationship between corporate debt financing and transparent accounting information sustainability. Debt financing of a firm was measured as a ratio of private debt to sum of private and public debt while sustainability of transparent accounting information was measured as a matching level. The sample is selected from corporations listed on the stock market in the Republic of Korea, except for the financial industry, from 2011 to 2018. As a result, the ratio of pri
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Fatkhiyah, Fibaroina Nida, Rahman El Junusi, Nurudin Nurudin, and Faris Shalahuddin Zakiy. "Analisis Penerapan Akuntansi dan Penggunaan Informasi Akuntansi Pada UMKM." AKTSAR: Jurnal Akuntansi Syariah 4, no. 1 (2021): 1. http://dx.doi.org/10.21043/aktsar.v4i1.8463.

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The purpose of this study is to determine the extent to which accounting records are applied and the use of accounting information for MSMEs. The research method used is a qualitative descriptive case study approach. The object of this study took 10 MSMEs registered in the financing of Bank BRI Syariah KCP Semarang. Collecting data from this study using interview methods, questionnaires, and documentation. The data obtained were triangulated and analyzed. The results of this study, that the application of accounting records and the use of accounting information on MSMEs registered in the finan
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Yang, Chengzong, and Liu Yang. "Case Study of Financial Situation Based on Harvard Analysis Framework." Frontiers in Business, Economics and Management 14, no. 1 (2024): 11–18. http://dx.doi.org/10.54097/g7ncwa32.

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The pharmaceutical industry, as an industry closely related to public health, also plays a huge role in promoting the development of China's economy and is a major part of China's economy. This paper adopts the Harvard analysis framework, comprehensively uses the strategic analysis, accounting analysis, financial analysis and other relevant theories, and analyzes the current situation of Huadong Medicine Co., Ltd., and puts forward a series of suggestions and measures. This paper elaborated the company profile, strategy analysis, accounting analysis, financial analysis and prospect analysis of
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Andriyono, Andriyono, and Dhafir Miftah. "Analisis Perlakuan Akuntansi Syariah Pada Pembiayaan Murabahah Berdasarkan PSAK 102 Di Bmt Nu Cabang Banyuputih Kabupaten Situbondo." Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis 2, no. 1 (2024): 16–25. https://doi.org/10.35316/mazinda.v1i2.4477.

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The accounting treatment for murabahah financing in practice in BMT NU Banyuputih Branch, Situbondo Regency needs to be considered, as the accounting treatment must be in accordance with the accounting standards in PSAK 102 which includes a process to identify, measure, and report economic information that may have an assessment in making decisions that precise, clear and believable to its users and readers. Until now, many murabahah accounting treatments have not complied with the rules stipulated in PSAK no. 102. This study aims to determine the implementation of murabahah financing at BMT N
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Yazid, Muhammad Yazid Abdus Sukur, and Agus Arwani. "Implementasi Akuntansi Ijarah (Ijarah Accounting) Dalam Pembiayaan Multijasa pada KSPPS BMT An – Najah Kantor Cabang Kajen Pekalongan." Jurnal Akuntansi dan Audit Syariah (JAAiS) 4, no. 2 (2023): 152–74. http://dx.doi.org/10.28918/jaais.v4i2.1949.

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Multisevice financing is financing provided by sharia financial institutions to customers to obtain benefits from a service. This research aims to analyze whether KSPSS BMT An – Najah Kajen Pekalongan Branch Office is obedient or not yet obedient implementing MUI Fatwa Number 09 of 2000 concerning Ijarah Financing and PSAK 107 concerning Ijarah Accounting in multiservice financing.This research is classified as field research, using descriptive - qualitative methods (description of field observation results). The data sources used in this research are primary data in the form of interviews and
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Chen, Ke, Hanlie Cheng, and Qiang Qin. "Assessing the Impact of Environmental Accounting Message Disclosure Quality on Financing Costs in High-Pollution Industries." Journal of Cases on Information Technology 26, no. 1 (2024): 1–18. http://dx.doi.org/10.4018/jcit.356663.

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This article explores the relationship between environmental accounting message disclosure quality and financing costs in environmentally impactful industries. Utilizing a mixed-methods approach, it combines quantitative analysis of financial indicators with qualitative insights from industry experts. The findings indicate a significant correlation between high-quality environmental message disclosure and lower equity financing costs, suggesting that investors prioritize sustainability in their decisions. Companies that demonstrate greater environmental accountability enjoy improved access to
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Dissertations / Theses on the topic "Accounting methods of financing"

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Al-Adeem, Khalid Rasheed. "Accounting Theory: A Neglected Topic in Academic Accounting Research." Cleveland, Ohio : Case Western Reserve University, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=case1256045265.

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Thesis(Ph.D.)--Case Western Reserve University, 2010<br>Title from PDF (viewed on 2009-11-23) Department of Accounting Includes abstract Includes bibliographical references and appendices Available online via the OhioLINK ETD Center
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Trigueiros, Duarte. "Neural network based methods in the extraction of knowledge from accounting and financial data." Thesis, University of East Anglia, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.292217.

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Albassam, Waleed. "Corporate governance, voluntary disclosure and financial performance : an empirical analysis of Saudi listed firms using a mixed-methods research design." Thesis, University of Glasgow, 2014. http://theses.gla.ac.uk/5280/.

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This thesis empirically analyses corporate governance reforms in Saudi Arabia using a mixed-methods research design. Saudi Arabia has recently pursued corporate governance reforms; the establishment of the Capital Market Authority (CMA) in 2003 and the publication of the Saudi Corporate Governance Code (SCGC) in 2006 constitute a central part of these reforms. This study attempts to provide new insights by exploring the corporate governance reforms pursued. In particular, by using an integrated research design framework, the study seeks to: (i) examine the level of compliance with, and disclos
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Ukiwe, Alladin O. "The joint impact of brand value and advertising on corporate financial performance and on stock return: A case study of the computer industry." ScholarWorks, 2009. https://scholarworks.waldenu.edu/dissertations/688.

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Firm's advertising and marketing expenditures do not always translate to measurable financial returns. Understanding brand value appropriation and financial consequences of advertising is important for more focused investments in branding and marketing. This quantitative study sought to understand the joint effects of advertising expenditure and brand value (BV) on firms return on assets (ROA) and on stock return (SR) in the computer industry. The theoretical framework of the study was the resource-based view theory that proposes that the intangible assets of a corporation have a direct relati
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Schlüter, Melissa dos Santos. "Estudo da avaliação econômica de ativos intangíveis." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/25781.

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Os negócios evoluem cada vez mais aceleradamente. Essa expansão está representada pela predisposta valoração de ativos intangíveis em função dos ativos físicos. Mas a principal razão para a avaliação dos intangíveis talvez seja a gestão estratégica desses ativos. Tal desafio levou estudiosos a calcular e a mensurar o valor dos diferentes tipos de ativos intangíveis de uma entidade. Com isso, este trabalho passa a questionar-se sobre quais são os principais métodos de avaliação econômica de ativos intangíveis. Para tanto, o objetivo geral é estudar a mensuração dos ativos intangíveis e seu pape
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Helanová, Soňa. "Reforma účetnictví státní správy a samosprávy, platná od 1.1.2010, v konkrétních podmínkách města Třebíče." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125006.

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The paper focuses on state accounting reform and its practical application in the Třebíč Municipality. First part of the paper relates to legal definition of the municipality and compilation of the municipality budget. Following part engages in reform of the public administration and self administration accounting firstly regarding to the legal aspects, and secondly regarding practical examples of the new accounting methods applied in municipalities. In addition, the paper covers comparison of the budget and the profit/loss statement.
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Foster, Tracy A. "Budget Planning, Budget Control, Business Age, and Financial Performance in Small Businesses." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/3605.

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Over 390,000 businesses failed in the United States in 2014. The primary cause for most business failures is poor planning, and budgets are a primary means of planning. The purpose of this correlational study was to examine to what extent, if any, budget planning, budget control, and the age of the business significantly predict financial performance in small businesses. The target population consisted of small business leaders in the Midwest. Churchill and Lewis's theory on the relative importance of selected management factors of small businesses through 5 stages of development formed the th
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Carvalho, Francisco Albino de. "What is the best accounting method for financial assets?" Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9592.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics<br>The possibility to fulfill the lack of studies comparing methods for financial assets accounting at fair value in terms of value relevance for investors is the main contribution of this research. Such contribution is emphasized by the importance of assessing how well accounting amounts reflect information used by investors. This study compares available for sale financial assets with financial assets at fair value through profit or loss in terms
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Mertens, Gerardus Maria Hubertus. "The impact of changes in financial reporting regulation on financial accounting method choice." [Maastricht : Maastricht : Universiteit Maastricht] ; University Library, Maastricht University [Host], 1997. http://arno.unimaas.nl/show.cgi?fid=5786.

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CHAN, Suet Ying. "Auditor changes and debt financing : evidence from China." Digital Commons @ Lingnan University, 2017. https://commons.ln.edu.hk/acct_etd/23.

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The role of independent auditors is to ensure the accuracy and the credibility of the financial statements. Independent auditors help in reducing agency costs and serve as a monitoring function for creditors. A change in an auditor–client relationship may provide useful information to creditors. Creditors may consider the signal of auditor changes, which affects information risks, as a factor in determining the terms of debts. After several major audit scandals, awareness of the importance of audit quality has increased. Audit partner changes and audit firm changes have been implemented in som
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Books on the topic "Accounting methods of financing"

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Howard, Malcolm K. Accounting and business valuation methods. Elsevier/Cima Publishing, 2008.

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Vataliya, K. S. Practical financial accounting: (advance methods, techniques & practices). Paradise Publishers, 2009.

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Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting and financial accounting. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1937130.

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The textbook outlines the most important aspects of accounting for financial accounting of assets, liabilities and capital of an organization, the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records. The methods of accounting for financial accounting of assets, liabilities and capital of the organization are presented. The basics of the formation of accounting (financial) statements of an economic ent
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Carberry, James. Communications: Methods and applications for financial managers. American Institute of Certified Public Accountants, 2013.

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Stickney, Clyde P. Financial Accounting: An Introduction to concepts, methods, and uses. Dryden, 1994.

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Davidson, Sidney. Financial accounting: An introduction to concepts, methods, and uses. 4th ed. Dryden Press, 1985.

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Davidson, Sidney. Financial accounting: An introduction to concepts, methods, and uses. 5th ed. Dryden Press, 1988.

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Davidson, Sidney. Financial accounting: An introduction to concepts, methods, and uses. 4th ed. Holt, Rinehart and Winston of Canada, 1989.

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Davidson, Sidney. Financial accounting: An introduction to concepts, methods, and uses. 4th ed. Holt, Rinehart and Winston of Canada, 1989.

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1944-, Stickney Clyde P., ed. Financial accounting: An introduction to concepts, methods, and uses. South-Western/Cengage Learning, 2010.

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Book chapters on the topic "Accounting methods of financing"

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Hindmarch, Arthur, and Mary Simpson. "Costing Methods." In Financial Accounting: An Introduction. Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21765-6_8.

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Šeligová, Markéta. "Aspects of Financial Accounting and Managerial Accounting Outputs in Connection with the Decision-Making Processes of Accounting Units." In Advances in Longitudinal Data Methods in Applied Economic Research. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-63970-9_21.

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Sahin, Ibrahim Erem. "Brand Valuation and Contemporary Methods Used in Determining Brand Value: A Financial Perspective." In Contributions to Finance and Accounting. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72624-9_14.

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Ozhan, Erkan, and Erdinç Uzun. "The Analysis of Big Financial Data Through Artificial Intelligence Methods." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6811-8_4.

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Fang, Qi. "Research on Accounting Methods in Financial Auditing Based on Cloud Computing." In 2023 4th International Conference on E-Commerce and Internet Technology (ECIT 2023). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-210-1_46.

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Okur, Mustafa Reha, Yasemin Zengin-Karaibrahimoglu, and Dilvin Taşkın. "From Conventional Methods to Contemporary Neural Network Approaches: Financial Fraud Detection." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6636-7_11.

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Okur, Mustafa Reha, Yasemin Zengin-Karaibrahimoglu, and Dilvin Taşkın. "From Conventional Methods to Contemporary Neural Network Approaches: Financial Fraud Detection." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6636-7_11.

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Scott, Peter. "Business organizations and the financing of business." In Accounting for Business. Oxford University Press, 2024. http://dx.doi.org/10.1093/hebz/9780191991660.003.0006.

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This chapter deals with the different features of each type of business organization and the advantages and disadvantages of each format. It presents the different methods of finance available to each type of business and the obligations that each different financing method imposes. The chapter also considers the features of ordinary and preference share capital, how cash is raised from issuing shares and the features of bonus issues and rights issues. Finally, it examines how limited companies make dividend distributions and whether they have the capacity to make such distributions.
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Scott, Peter. "Business organizations and the financing of business." In Accounting for Business. Oxford University Press, 2018. http://dx.doi.org/10.1093/hebz/9780198807797.003.0006.

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This chapter deals with the different features of each type of business organization and the advantages and disadvantages of each format. It presents the different methods each type adopts in order to finance their operations and the requirements that each different financing method imposes. The chapter also considers the features of ordinary and preference share capital and how cash is raised from issuing shares of stock. Moreover, it shows how bonus issues and rights issues work. Finally, it examines how limited companies make dividend distributions and whether they have the capacity to make
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Nyika, Joan, Megersa Olumana Dinka, and Nagihan Özkanca Andıç. "Climate Financing." In Advances in Finance, Accounting, and Economics. IGI Global, 2024. http://dx.doi.org/10.4018/979-8-3693-2117-1.ch003.

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Climate financing is crucial for effectively mitigating and adapting to climate changes and achieving sustainable development globally. This chapter examines climate financing in Africa, highlighting current trends in comparison to other global regions, the costs and needs for both mitigation and adaptation across various sectors, and the policy and accountability issues surrounding the support and use of climate funds. Additionally, it evaluates three case studies of African countries regarding their climate change resilience, financing strategies, and methods to mobilize additional funds. Th
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Conference papers on the topic "Accounting methods of financing"

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Katsarski, Nikolay. "FEATURES OF ACCOUNTING FOR LAND IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.66.

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In today's globalized society, it is becoming more and more necessary to include sustainable development ideas in accounting methods. The main concepts of land accounting within the context of sustainable development are covered in detail in this abstract. Sustainable development requires an accounting methodology that goes beyond typical financial measurements since it is defined by the balance of economic, social, and environmental components. We examine how social responsibility, resource efficiency, carbon footprint calculations, environmental impact assessments, and resource efficiency ar
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Prisacari, Alexandrina, and Nelea Chirilov. "Appreciation of methods of structural analysis of cash flows." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.56.

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Cash flow is essential for evaluating and managing a business's financial health, reflecting the difference between inflows and outflows over a given period. A positive cash flow ensures resources for expenses, investments, or dividends, while a negative one signals financial challenges. This research analyzes the cash flow of "FOOD PLANET RESTAURANTS" S.R.L. for 2022 and 2023, focusing on financial activities. The company had a positive operational cash flow but faced a significant negative cash flow from financing and investment activities in 2023. The main cash inflows came from sales, whil
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Razborska, Olena, and Viktor Tomchuk. "Practice of accounting and financial reporting of non-profit charitable organizations according to IFRS and NP(S)BO." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.04.

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Complex situation in Ukraine, which is connected directly and with the introduction of martial law, the implementation of military operations on our territory, necessitated the involvement of numerous non-state actors organizations - charitable organizations, in order to solve a number of issues. Due to the fact that charitable organizations belong to non-profit organizations, they face many problems related to management, management accounting and reporting. Methods of keeping records and drawing up financial statements in non-profit organizations should comply with generally accepted rules a
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Taban, Elena, and Anna Șchiopu. "Revenue accounting from the education services in secondary and non-tertiary technical vocational education institutions." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.17.

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The secondary and non-tertiary technical vocational education institutions (TVET), were switched, from January 1st, 2019, to a financial self-management, which generated a series of problems regarding the accounting of different economic operations. In this article we will address some problematic issues regarding the accounting of income for TVET, namely: - The normative aspects that determine the income from tuition fees; - Definition, classification of revenues in TVET according to different criteria; - Revenue recognition and evaluation; Documentation and accounting of economic operations
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Capatina, Sofia. "Active training methods applied in accounting." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu, ed.3. Academy of Economic Studies of Moldova, 2025. https://doi.org/10.53486/isc2024.10.

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This research analyzes the impact and effectiveness of active learning methods in the teaching process of accounting, highlighting their importance in developing students’ practical and theoretical skills. In contrast to traditional methods, which focus on passively teaching theory, active methods encourage active student involvement through techniques such as case studies, project-based learning, role-playing, simulations, and the analysis of real financial statements. The article emphasizes that these methods facilitate the understanding of complex accounting concepts and help students apply
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Ceavdari, Ivan. "Accounting methods: concept and significance for the enterprice." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.101.

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Business accounting practices play a key role in ensuring financial transparency and managerial efficiency. This article discusses the basic accounting methods used in enterprises, including double entry, balance sheet, costing, as well as inventory. The basic principles and rules for applying each method are described, as well as their role in reporting and making management decisions. This overview provides useful insight into accounting practices for businesses and can serve as a basis for improving accounting practices and making informed management decisions.
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Barreto, Adriana, Patrícia Gomes, Patrícia Quesado, and Shane O'Sullivan. "Management Accounting and Digital Technologies: A Science mapping review." In CARMA 2024 - 6th International Conference on Advanced Research Methods and Analytics. Universitat Politècnica de València, 2024. http://dx.doi.org/10.4995/carma2024.2024.17814.

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This study applied science mapping techniques to provide an overview of the scientific production of management accounting and digital technologies. It was considered a sample of 128 articles extracted from Scopus and WoS. Results showed that almost 80% of the articles analyzed were published in the last five years. This growth in scientific production is mainly due to technological advancements, demand for real-time information, regulatory changes and accounting standards, the need for efficiency and cost control, and the growing interest in sustainability and social responsibility issues. Th
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Caraus, Antonela, and Maia Bajan. "Ethics in accounting." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.57.

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Ethics in accounting represents an essential element for transparency, integrity, credibility of financial reporting. The subject's relevance has shown an upward trend in recent years, in the context of digitalization, globalization in frequent financial debacles. The article highlights the roles of accounting ethics, such as integrity, objectivity, confidentiality and professional competences. Researching methods included the analysis of doctrines, practical reports and case studies from Moldova. Within the scope of the article, have been identified the main ethical dilemmas in the activity o
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Oborska, Anna. "The role and techniques of green accounting in sustainable business practice." In 25th International Scientific Conference. “Economic Science for Rural Development 2024”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2024. http://dx.doi.org/10.22616/esrd.2024.58.003.

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By highlighting the importance of green accounting techniques in encouraging sustainable business practices, this research delves into their evolution, definitions, and implementation - starting with a review of green accounting's origins and development, the paper explores several academic meanings of the term before focusing on how it has helped bring social and environmental costs and benefits into traditional financial accounting. Additionally, it differentiates between environmental accounting and green accounting- highlighting the differences in their respective spheres of influence; fin
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Novyarni, Nelli, and Lavita Nur Ayu Ningsih. "Comparative Analysis of Financial Ratios and Economic Value Added Methods in Assessing Company Financial Performance." In Annual International Conference on Accounting Research (AICAR 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.031.

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Reports on the topic "Accounting methods of financing"

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Abdul Manap, Turkhan. Unlocking the Access of SMEs to Capital Markets through Sukuk Enhancement Fund. Islamic Development Bank Institute, 2023. http://dx.doi.org/10.55780/re24034.

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Small and medium-sized enterprises (SMEs) are vital in promoting economic growth, accounting for 90% of businesses, providing 60 to 70% of employment, and contributing 50% of the world’s GDP (World Bank). They are the backbone of societies worldwide, supporting livelihoods, especially among the working poor, women, youth, and vulnerable groups. With the proper support, SMEs have the potential to transform economies, promote job creation, and foster equitable economic growth. According to the International Finance Corporation (IFC), approximately 65 million businesses in developing countries, r
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Kud, A. A. Figures and Tables. Reprinted from “Comprehensive сlassification of virtual assets”, A. A. Kud, 2021, International Journal of Education and Science, 4(1), 52–75. KRPOCH, 2021. http://dx.doi.org/10.26697/reprint.ijes.2021.1.6.a.kud.

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Figure. Distributed Ledger Token Accounting System. Figure. Subjects of Social Relations Based on the Decentralized Information Platform. Figure. Derivativeness of a Digital Asset. Figure. Semantic Features of the Concept of a “Digital Asset” in Economic and Legal Aspects. Figure. Derivativeness of Polyassets and Monoassets. Figure. Types of Tokenized Assets Derived from Property. Figure. Visual Representation of the Methods of Financial and Management Accounting of Property Using Various Types of Tokenized Assets. Figure. Visual Representation of the Classification of Virtual Assets Based on
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Iffat, Idris. Effectiveness of Different Methods to the Counter Financing of Terrorism. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.091.

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Countering financing of terrorism (CFT) has been a core component of counter terrorism strategies since the 9/11 attacks on the US in 2001. Key CFT measures are criminalisation of terrorism financing; sanctions and assets freezing/seizure; and use of financial intelligence. CFT assessments focus on implementation of these measures, rather than on impact in terms of preventing terrorist activity. This rapid review therefore looks at the effectiveness of different CFT measures. It draws on a mixture of academic and grey literature, including policy papers and reports from agencies involved in CF
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Beers, Kathryn, Kelsea Schumacher, Kalman Migler, KC Morris, and Joshua Kneifel. An Assessment of Mass Balance Accounting Methods for Polymers Workshop Report. National Institute of Standards and Technology, 2022. http://dx.doi.org/10.6028/nist.sp.1500-206.

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Liner, Christopher. Training toward Advanced 3D Seismic Methods for CO2 Monitoring, Verification, and Accounting. Office of Scientific and Technical Information (OSTI), 2012. http://dx.doi.org/10.2172/1058914.

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Traoré, Fousseini, Alhassane Camara, and Kike Yra Fonton. A comparative analysis of updating and balancing methods for social accounting matrices. International Food Policy Research Institute, 2020. http://dx.doi.org/10.2499/p15738coll2.136394.

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Leventis, Greg, Steve Schiller, Chris Kramer, and Lisa Schwartz. Energy Upgrades at City-Owned Facilities: Understanding Accounting for Energy Efficiency Financing Options. City of Dubuque Case Study. Office of Scientific and Technical Information (OSTI), 2017. http://dx.doi.org/10.2172/1393629.

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Author, Not Given. Report to the Congress on alternative financing methods for the Strategic Petroleum Reserve. Office of Scientific and Technical Information (OSTI), 1990. http://dx.doi.org/10.2172/5190666.

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Biggs, Andrew, Jeffrey Brown, and Glenn Springstead. Alternative Methods of Price Indexing Social Security: Implications for Benefits and System Financing. National Bureau of Economic Research, 2005. http://dx.doi.org/10.3386/w11406.

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Paschen, Marius, Felix Meier, and Wilfried Rickels. Working paper on the numerical modelling framework to compare different accounting schemes. OceanNets, 2023. http://dx.doi.org/10.3289/oceannets_d1.1_v3.

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Any integration of extra carbon dioxide removal (CDR) via terrestrial or marine sink enhancement into climate policies requires accounting for their effectiveness in reducing atmospheric carbon concentration. Different accounting methods have been introduced to quantify the impacts of sink enhancements. Here, we provide a manual for the different accounting methods, accompanying the implementation of the accounting methods in a R-file which is free for download. Hence, the material allows applying the different accounting ethods and for demonstration purposes we provide a numerical example.
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