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Journal articles on the topic 'Commodity accounting'

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1

KOZMENKOVA, Svetlana V., and Ekaterina V. TYUN’KOVA. "Federal Accounting Standard (FSBU) 5/2019 – Inventories: An investigation of commodity operations during forensic auditing." International Accounting 22, no. 12 (2021): 1368–85. http://dx.doi.org/10.24891/ia.24.12.1368.

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Subject. This article focuses on accounting expertise that holds a unique position in the system of effective economic crimes and infringement prevention. Objectives. The article aims to identify the impact of the new Federal Accounting Standard (FSBU) 5/2019 – Inventories on the procedure for conducting a forensic accounting examination of commodity transactions in trade. Methods. For the study, we used a comparative analysis, systematization, induction and deduction. Results. Based on the research results, the article proposes a definition of the subject of forensic accounting examination of
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2

McKernan, John F., and Patrick O'Donnell. "Financial accounting: crisis and the commodity fetish." Critical Perspectives on Accounting 9, no. 5 (1998): 567–99. http://dx.doi.org/10.1006/cpac.1998.0263.

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3

Степаненко, О.І. "Товарні запаси як об'єкт обліку та управління: науково-практичний підхід". Цифрова економіка та економічна безпека, № 2(11) (7 березня 2024): 157–63. https://doi.org/10.32782/dees.11-24.

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Commodity stocks are a component of the assets of wholesale and retail trade enterprises. Their main property is belonging to working capital, the ability to quickly convert into cash. The article analyzes dissertations in which inventories were studied as a derivative of the category's "goods" and "inventories". In order to highlight the signs that reveal the economic nature of commodity stocks, their interpretation and approaches to understanding their essence were investigated. From the side of the economy, the management of commodity stocks is defined as: a set of consumer goods; from acco
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4

D, Preetham, and Mahadevappa B. "Accounting Practices for Agri-Commodity Derivatives between India and South Africa." International Academic Journal of Accounting and Financial Management 05, no. 01 (2018): 93–104. http://dx.doi.org/10.9756/iajafm/v5i1/1810010.

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5

Grachev, A. "Cost Accounting in the Production of Commodity Output." Auditor 7, no. 2 (2021): 23–32. http://dx.doi.org/10.12737/1998-0701-2021-7-2-23-32.

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Th is article discusses the organization, accounting and cost management of a manufacturing enterprise. To do this, the relationship between accounting accounts and cost centers, items and elements is shown. Particular attention is paid to the compilation of the consolidated calculation and the consolidated budget, as well as the construction of the balance of commodity output.
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6

Middelberg, Sanlie L., and Pieter W. Buys. "Commodity Derivative Transaction Comparability: Evidence From South Africa." Journal of Applied Business Research (JABR) 28, no. 3 (2012): 441. http://dx.doi.org/10.19030/jabr.v28i3.6960.

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Financial statements are used by investors and financiers in their investment or financing decisions. The accounting treatment of individual transactions is reflected in the annual financial statements; therefore, similar transactions should be accounted for similarly by organisations in the same industry, otherwise these financial statements become incomparable. Commodity derivatives are utilised extensively by agricultural companies and processors in their risk management strategies. The accounting standard, IAS 39, on financial instruments such as commodity derivatives should be interpreted
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7

Edwards, Franklin R., and Jimmy Liew. "Managed commodity funds." Journal of Futures Markets 19, no. 4 (1999): 377–411. http://dx.doi.org/10.1002/(sici)1096-9934(199906)19:4<377::aid-fut1>3.0.co;2-3.

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8

Bakhtiar, Yohan, Dion Yanuarmawan, Atik Tri Andari, and Binti Shofiatul Jannah. "Critical Review of Income Accounting on Islamic Boarding School Accounting Guidelines." Journal of Applied Business and Technology 4, no. 2 (2023): 130–33. http://dx.doi.org/10.35145/jabt.v4i2.124.

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This study aims to criticize the income account contained in Pesantren Accounting Guidelines (Pedoman Akuntansi Pesantren / PAP). The critical paradigm is used as an “umbrella” for research with critical analysis as a research method. The results of this study indicate that (1) The definition of income in PAP and income in business entities is “almost” the same. (2) Making the contribution of santri as one of the free incomes is an inappropriate policy because santri are not a commodity.
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9

Rao, D. Tripati, and Saurabh Goyal. "Global Commodity and Oil Price Movements, Macroeconomic Performance and Challenges for an Emerging Economy: The Indian Experience." Global Business Review 19, no. 3 (2018): 650–74. http://dx.doi.org/10.1177/0972150917713885.

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Commodity and oil price fluctuations have significant bearing on domestic macroeconomic performance and macroeconomic policymaking of an emerging economy. The article explores the impact of non-energy commodity and oil price fluctuations on output, inflation and real exchange rate (RER) in India; and commodity and oil constituting sizeable imports. The empirical analysis carried out through vector error correction model (VECM) for the post-liberalization period 1991–2014 clearly points out that commodity and oil price shocks have a significant impact on the variation in output and prices accou
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10

Luo, Xingguo, Yuting Lin, Xiaoli Yu, and Feng He. "How trading in commodity futures option markets impacts commodity futures prices." Journal of Futures Markets 41, no. 8 (2021): 1333–47. http://dx.doi.org/10.1002/fut.22221.

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11

Janardanan, Rajkumar, Xiao Qiao, and K. Geert Rouwenhorst. "On commodity price limits." Journal of Futures Markets 39, no. 8 (2019): 946–61. http://dx.doi.org/10.1002/fut.21999.

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12

Peterson, Richard L., Christopher K. Ma, and Robert J. Ritchey. "Dependence in commodity prices." Journal of Futures Markets 12, no. 4 (1992): 429–46. http://dx.doi.org/10.1002/fut.3990120405.

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13

Holovchenko, Nataliia, and Oleksandr Holovchenko. "Prerequisites for Simultaneous Use of Two Methods of Valuation of Inventory Disposal in Gas Trading Companies." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 7(40) (2021): 46–53. http://dx.doi.org/10.32515/2663-1636.2021.7(40).46-53.

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The purpose of this article is to formulate the main advantages of transformation of information subsystems of accounting of commodity stocks of gas trading companies, in terms of simultaneous use of two methods of evaluation of commodity stocks. This publication raised an important problem of justifying the preconditions and economic consequences of the simultaneous use of two methods for assessing the withdrawal of commodity stocks in gas trading companies. This problem is systematically related to the taxation of operations for the sale of this natural resource by value-added tax. The artic
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14

Jackson, Randall W., and Walter R. Schwarm. "Accounting foundations for interregional commodity-by-industry input-output models." Letters in Spatial and Resource Sciences 4, no. 3 (2011): 187–96. http://dx.doi.org/10.1007/s12076-011-0066-8.

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15

Usanovich, Ganiyev Zafar, Iskanov Kholjigit Nurqosimovich, and Kakhkharov Zukhriddin Zafarbek Ogli. "Accounting For Sale Of Electricity To Household Consumers In Uzbekistan." American Journal of Management and Economics Innovations 03, no. 05 (2021): 68–74. http://dx.doi.org/10.37547/tajmei/volume03issue05-11.

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For more than a century, human life has been unimaginable without electricity. Electricity is an integral part of our lives and industry. In many countries, enterprises that generate and supply electricity to consumers are natural monopolies. Because electricity is a special kind of commodity. This article reveals that in Uzbekistan, reflection of the supplier's electricity supply to the consumer in the accounting records.
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16

Xu, Qi, and Ying Wang. "Managing volatility in commodity momentum." Journal of Futures Markets 41, no. 5 (2021): 758–82. http://dx.doi.org/10.1002/fut.22195.

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17

Daskalaki, Charoula. "New evidence on commodity stocks." Journal of Futures Markets 41, no. 6 (2021): 811–74. http://dx.doi.org/10.1002/fut.22197.

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18

Veld-Merkoulova, Yulia V., and Frans A. de Roon. "Hedging long-term commodity risk." Journal of Futures Markets 23, no. 2 (2002): 109–33. http://dx.doi.org/10.1002/fut.10060.

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19

Kawatra, Gagan Kumar. "Commodity Taxes in India - Law and Procedure." Intertax 21, Issue 6/7 (1993): 292–301. http://dx.doi.org/10.54648/taxi1993036.

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20

Wolf, Redmar. "VAT Pitfalls in Intra-EU Commodity Trade." EC Tax Review 21, Issue 1 (2012): 33–38. http://dx.doi.org/10.54648/ecta2012004.

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In this article, the author addresses case law of the ECJ concerning the VAT aspects of the intra-community trade in goods. This trade falls under the provisions of the transitional VAT regime, a regime that has by now acquired a permanent status. In recent judgments, the ECJ filled in some voids left by the EU legislature. That the VAT treatment of, for instance, triangular sales is now harmonized, is good news. It can be doubted, however, whether the regime as devised by the ECJ will help trade. It leads to legal uncertainty, especially for intra-community supplies where the customer arrange
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21

Nurmiati, Nurmiati, Muh Rum, Murtiadi Awaluddin, and Andi Sylvana. "Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks." Integrated Journal of Business and Economics 6, no. 3 (2022): 227. http://dx.doi.org/10.33019/ijbe.v6i3.518.

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This study aims to implement practical management accounting on nipah water by looking for inputs and outputs for other commodities. The main problem in this study is how accounting can raise environmental problems in the form of green accounting practices. The review is seen from management accounting to determine cross production between nipah water production as capital input for other commodities. Environmental accounting practices dealing with the problem of pricing agricultural products become increasingly complex in agricultural locations. The data source is primary data taken directly
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22

Fernandez-Diaz, Jose M., and Bruce Morley. "Interdependence among agricultural commodity markets, macroeconomic factors, crude oil and commodity index." Research in International Business and Finance 47 (January 2019): 174–94. http://dx.doi.org/10.1016/j.ribaf.2018.07.009.

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23

Rustamova, Shakhnozakhon. "IMPROVEMENT OF ACCOUNTING AND ANALYSIS OF METHODS FOR ASSESSMENT OF COMMODITY STOCKS." INNOVATIONS IN ECONOMY 4, no. 3 (2021): 73–78. http://dx.doi.org/10.26739/2181-9491-2021-3-10.

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The article is devoted to the peculiarities of accounting in organizing and maintaining inventory accounting at enterprises in accordance with the requirements ofinternational standards. There is a review of the literature on inventories and much attention is paid to the methodology fortheir assessment
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24

Zaremba, Adam. "Strategic Asset Allocation in the Times of Financialized Commodity Markets." Journal of International Business Research and Marketing 6, no. 4 (2021): 19–28. http://dx.doi.org/10.18775/jibrm.1849-8558.2015.64.3003.

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The paper concentrates on the benefits of passive commodity investments in the context of the phenomenon of financialization. I investigate the implications of increase in the correlation between equity and commodity investments for commodity investors. The paper is composed of several parts. First, I describe the attributes of commodity investments and their benefits in the portfolio optimization. Second, I define the phenomenon of the finanzialization and develop my research hypothesis. Third, the section includes a description of data sources, research methods employed. Next, I present the
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25

Cao-Alvira, José Julian, and Carlos Ronderos-Torres. "Commodity and Non-Commodity Trade Dynamics in Colombia." Journal of Globalization, Competitiveness, and Governability 5, no. 2 (2014): 86–105. http://dx.doi.org/10.3232/gcg.2011.v5.n2.05.

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26

Weber, Olaf, and René Beeler. "Incorporating sustainability aspects in structured trade and commodity finance." Journal of Applied Accounting Research 5, no. 1 (1999): 97–111. http://dx.doi.org/10.1108/96754269980000785.

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27

Gereffi, Gary. "Global Commodity Chains: New Forms of Coordination and Control among Nations and Firms in International Industries." Competition & Change 1, no. 4 (1996): 427–39. http://dx.doi.org/10.1177/102452949600100406.

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This article builds on Whitley's comparison of the business systems and global commodity chains approaches to the study of economic organization within and across nations and regions. My objective is to provide a fuller exposition of the logic and evidence underlying the emergence, evolution, and variation in buyer-driven and producer-driven commodity chains. While there are clearly national differences within commodity chains, the idea that nations matter more than industrial sectors in generating contrasting forms of economic organization in global capitalism remains debatable. One of the ce
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28

Zapata, Hector O., Junior E. Betanco, Maria Bampasidou, and Michael Deliberto. "A Cyclical Phenomenon among Stock & Commodity Markets." Journal of Risk and Financial Management 16, no. 7 (2023): 320. http://dx.doi.org/10.3390/jrfm16070320.

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Considerable studies have examined the relationship between commodity markets and stock markets. This paper studies the cyclical relationship between commodity markets and stock markets with implications for investing based on index relationships. Stock markets are represented by the U.S. S&amp;P 500 index and aggregate commodity markets by the U.S. producer price index (PPI). Tradeable market indexes readily available to investors, namely the S&amp;P GSCI Index and the Bloomberg Commodity Index (BCOM), are also studied. An optimal bandpass filter is used to estimate the cyclical component usi
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29

Hoshisashi, Kentaro, and Yuji Yamada. "Pricing Multi-Asset Bermudan Commodity Options with Stochastic Volatility Using Neural Networks." Journal of Risk and Financial Management 16, no. 3 (2023): 192. http://dx.doi.org/10.3390/jrfm16030192.

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It has been recognized that volatility in commodity markets fluctuates significantly depending on the demand–supply relationship and geopolitical risk, and that risk and financial management using multivariate derivatives are becoming more important. This study illustrates an application of multi-layered neural networks for multi-dimensional Bermudan option pricing problems assuming a multi-asset stochastic volatility model in commodity markets. In addition, we aim to identify continuation value functions for these option pricing problems by implementing smooth activation functions in the neur
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30

Carbajo, Jose, David de Meza, and Daniel J. Seidmann. "A Strategic Motivation for Commodity Bundling." Journal of Industrial Economics 38, no. 3 (1990): 283. http://dx.doi.org/10.2307/2098499.

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31

Chng, Michael T. "Comparing Different Economic Linkages Among Commodity Futures." Journal of Business Finance & Accounting 37, no. 9-10 (2010): 1348–89. http://dx.doi.org/10.1111/j.1468-5957.2010.02221.x.

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32

Schwartz, Eduardo S. "Valuing Long-Term Commodity Assets." Financial Management 27, no. 1 (1998): 57. http://dx.doi.org/10.2307/3666151.

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33

SOCKIN, MICHAEL, and WEI XIONG. "Informational Frictions and Commodity Markets." Journal of Finance 70, no. 5 (2015): 2063–98. http://dx.doi.org/10.1111/jofi.12261.

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34

EDEN, MAYA, and BENJAMIN S. KAY. "Safe Assets as Commodity Money." Journal of Money, Credit and Banking 51, no. 6 (2018): 1651–89. http://dx.doi.org/10.1111/jmcb.12560.

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35

Moriconi, Simone, Pierre M. Picard, and Skerdilajda Zanaj. "Commodity taxation and regulatory competition." International Tax and Public Finance 26, no. 4 (2018): 919–65. http://dx.doi.org/10.1007/s10797-018-9521-4.

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36

D. C., Akpan,, Akwa, U. M., Ekpo, A. S., Thompson, K. S., and Mfondie, M. U. "Hedge Accounting Disclosures and Sustainable Growth of Listed Deposit Money Banks in Nigeria." African Journal of Accounting and Financial Research 7, no. 4 (2024): 92–108. http://dx.doi.org/10.52589/ajafr-piliugmi.

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The primary problem facing listed deposit money banks in Nigeria is their struggle to achieve sustainable growth in a volatile economic environment. This study investigated the impact of hedge accounting disclosures on the sustainable growth of these banks, focusing on commodity hedge disclosure, interest rate hedge disclosure, and foreign exchange rate disclosure, while controlling for market capitalization. Using an ex post facto research design, the study analyzed secondary data from 11 selected banks over a period of 10 years from 2014 to 2023. The method of data analysis was random effect
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37

Liubar, O. "ACCOUNTING SUPPORT FOR MANAGEMENT OF PAYMENTS WITH COUNTERPARTIES FOR COMMODITY TRANSACTIONS." Agrosvit, no. 1 (January 24, 2020): 48. http://dx.doi.org/10.32702/2306-6792.2020.1.48.

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38

HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "Theory of double entry in accounting." Economics. Finances. Law, no. 4/2 (April 30, 2020): 18–33. http://dx.doi.org/10.37634/efp.2020.4(2).4.

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The paper considers the existing theories of double entry, which took place at different historical stages of the existence of the accounting science. The main attention is paid to legal, economic, philosophical and balance theories. As a result of their analysis, it was found that the process of theoretical cognition of the double entry had natural character. Its formation began with the content definition of the economic phenomena's dual nature in the economic activity sphere. Scientists later tried to find out the causes of such phenomena and their impact on the double entry. In many cases
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39

Zaremba, Adam. "Portfolio Diversification with Commodities in Times of Financialization." International Journal of Finance & Banking Studies (2147-4486) 4, no. 1 (2015): 18–36. http://dx.doi.org/10.20525/ijfbs.v4i1.202.

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The study concentrates on the benefits of passive commodity investments in the context of the phenomenon of financialization. The research investigates the implications of increase in the correlation coefficients between equity and commodity investments for investors in financial markets. The paper is composed of several parts. First, the attributes of commodity investments and their benefits in the portfolio optimization are explored. Second, the phenomenon of the financialization is described and the research hypothesis is developed. Next, an empirical analysis is performed. I simulate the m
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40

Urip Wardoyo, Dwi, Muhamad Fauzan Aziz, Sabrina Regita Dea Putri, and Rifan Rizky Adisyahputra. "Sebuah analisis konflik dan manajemen risiko." Jurnal Riset Pendidikan Ekonomi 8, no. 2 (2023): 206–9. http://dx.doi.org/10.21067/jrpe.v8i2.8122.

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This study aims to find out how the development of accounting and the influence of accounting on conflict and risk management. The method used is literature review. The role of accounting with risk management in which the Company relies on external parties for greater risk financing than using its own internally generated funds. Market risk includes risk of foreign currency exchange rates and interest rates, as well as risk of commodity prices and equity.
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41

Anson, Mark J. P. "Maximizing Utility with Commodity Futures Diversification." Journal of Portfolio Management 25, no. 4 (1999): 86–94. http://dx.doi.org/10.3905/jpm.1999.319753.

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42

Jensen, Gerald R., Robert R. Johnson, and Jeffrey M. Mercer. "Tactical Asset Allocation and Commodity Futures." Journal of Portfolio Management 28, no. 4 (2002): 100–111. http://dx.doi.org/10.3905/jpm.2002.319859.

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43

Malliaris, A. G., and Jorge L. Urrutia. "Linkages between agricultural commodity futures contracts." Journal of Futures Markets 16, no. 5 (1996): 595–609. http://dx.doi.org/10.1002/(sici)1096-9934(199608)16:5<595::aid-fut6>3.0.co;2-b.

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44

Barkoulas, John, Walter C. Labys, and Joseph Onochie. "Fractional dynamics in international commodity prices." Journal of Futures Markets 17, no. 2 (1997): 161–89. http://dx.doi.org/10.1002/(sici)1096-9934(199704)17:2<161::aid-fut2>3.0.co;2-h.

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45

Sørensen, Carsten. "Modeling seasonality in agricultural commodity futures." Journal of Futures Markets 22, no. 5 (2002): 393–426. http://dx.doi.org/10.1002/fut.10017.

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46

Chinn, Menzie D., and Olivier Coibion. "The Predictive Content of Commodity Futures." Journal of Futures Markets 34, no. 7 (2013): 607–36. http://dx.doi.org/10.1002/fut.21615.

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47

Kim, Abby. "Does Futures Speculation Destabilize Commodity Markets?" Journal of Futures Markets 35, no. 8 (2015): 696–714. http://dx.doi.org/10.1002/fut.21716.

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48

Kang, Jangkoo, and Kyung Yoon Kwon. "How about selling commodity futures losers?" Journal of Futures Markets 39, no. 12 (2019): 1489–514. http://dx.doi.org/10.1002/fut.22051.

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49

Hollstein, Fabian, Marcel Prokopczuk, and Christoph Würsig. "Volatility term structures in commodity markets." Journal of Futures Markets 40, no. 4 (2019): 527–55. http://dx.doi.org/10.1002/fut.22083.

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50

Brorsen, B. Wade, and Louis P. Lukac. "Optimal portfolios for commodity futures funds." Journal of Futures Markets 10, no. 3 (1990): 247–58. http://dx.doi.org/10.1002/fut.3990100304.

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