Relevant bibliographies by topics / Depreciation of receivables

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  1. Journal articles
  2. Dissertations / Theses

Academic literature on the topic 'Depreciation of receivables'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 February 2022

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Journal articles on the topic "Depreciation of receivables"

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Polishchuk, I. R., and V. V. Zhydkova. "Accounting support of the strategic analysis of activity of the extractive industry enterprises and development of quarries depending on solvency of buyers." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(48) (April 29, 2021): 45–51. http://dx.doi.org/10.26642/pbo-2021-1(48)-45-51.

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The branch features of functioning the enterprises of the extractive industry influencing the organization of the account, the analysis and audit are established: limited stocks of minerals influence the actual period of functioning of the enterprise; seasonal demand for products; complex production; the location of the enterprise in relation to settlements must be consistent with the safety of the technological process for the environment, people; obtaining special permits for legitimate subsoil use. The elements of accounting policy as a tool for the actual reflection of contractual and depr
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Phillips, Fred, Kevin Morris, and Kristina Zvinakis. "Baywatch International: A Case Linking Financial-Reporting, Business, and User Decisions." Issues in Accounting Education 15, no. 4 (2000): 605–33. http://dx.doi.org/10.2308/iace.2000.15.4.605.

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Baywatch International is a hypothetical company that manufactures figure-enhancement products—a rapidly growing industry that is featured frequently in Fortune and on CNNfn. The executives at Baywatch are making financial-reporting decisions pertaining to the company's receivables, inventories, loss contingencies, and capital asset depreciation. These decisions require technical knowledge of fundamental topics covered in introductory financial accounting courses, as well as an appreciation for relationships among financial-reporting, business, and user decisions. Consideration of the implicat
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Fathiyah, Fathiyah, and Masnun Masnun. "ANALISIS KINERJA KEUANGAN PEMERINTAH PROVINSI JAMBI PADA LAPORAN KEUANGAN PEMERINTAH DAERAH SEBELUM DAN SESUDAH DITERAPKANNYA BASIS AKRUAL TAHUN 2014 - 2015." EKONOMIS : Journal of Economics and Business 1, no. 1 (2017): 70. http://dx.doi.org/10.33087/ekonomis.v1i1.8.

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The purpose of this study is to analyze the financial performance of Jambi Provincial Government in the regional financial statements before and after the implementation of accrual basis in 2014 and 2015. The result of the research shows that the financial performance of Jambi Provincial Government as measured by liquidity ratio, solvency ratio and leverage ratio are still in good category and within safe limits because value of all the ratio is above industry standard, although in 2015 there is a decrease in all value ratio because in that year the Jambi Provincial Government has applied the
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Sanulika, Aris, and Wahyu Nurul Hidayati. "Analisis Perbandingan Fraud Pentagon dengan Beneish Ratio dalam Pendeteksian Fraudulent Financial Reporting dengan Opini Audit sebagai Variabel Moderating." Jurnal Ilmiah Akuntansi Universitas Pamulang 9, no. 1 (2021): 1. http://dx.doi.org/10.32493/jiaup.v9i1.4399.

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ABSTRACTFraudulent Financial Reporting is a deliberate attempt by a company to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements. This study aims to determine how the auditor's opinion can moderate the comparative analysis of the pentagon fraud with the beneish ratio in the detection of fraudulent financial reporting. The type of data used in this study is comparative quantitative data. The data source in this study is secondary data. The population in this study are banking companies
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Крейдич, Ірина Миколаївна, та Ваган Робертович Товмасян. "АНАЛІЗ ТА ОЦІНЮВАННЯ ЕКОНОМІЧНИХ РЕЗУЛЬТАТІВ ФІНАНСОВОЇ ПОЛІТИКИ ПІДПРИЄМСТВ АВІАЦІЙНОЇ ПРОМИСЛОВОСТІ". Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences 147, № 3 (2020): 32–47. http://dx.doi.org/10.30857/2413-0117.2020.3.3.

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The article presents the results of the review and evaluation of the dynamics of economic effects from business financial policies based on the developed scientific methodological approach. A comprehensive assessment of the economic performance dynamics as an outcome of financial policy has been carried out according to the sustainability and turnover criteria for selected enterprises: SE «Antonov», LLC «Kyivaeroproekt», SE «Konotop Aircraft Repair Plant «Aviacon», SE «Lviv State Aircraft Repair Plant», SE «Kharkiv Machine-Building Plant (FED)» and PJSC «Motor Sich». The study employed integra
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Maisky, R. A., G. Z. Nizamova, and Yu A. Pavlova. "MODELS FOR FORMING BUSINESS PROJECT INDICATORS AT THE PRE-PROJECT STAGE OF INVESTMENT EFFICIENCY ASSESSMENT IN THE FORM OF CAPITAL INVESTMENTS." Bulletin USPTU Science education economy Series economy 3, no. 33 (2020): 132–38. http://dx.doi.org/10.17122/2541-8904-2020-3-33-132-138.

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When assessing the value of capital investments, they often do not pay due attention to those capital investments that are associated with the formation of a sufficient amount of working capital, focusing on fixed assets. Meanwhile, capital investments in the project working capital formation are necessary to cover the costs of the preparatory process, inventory formation, and the creation of a reserve for the period until payments are received for receivables on products sold. During the period of acquisition of assets, one of the important components of investment costs, along with capital e
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Sundari, Elisabet Melita, and Agnes Susana Merry Purwanti. "ANALISIS PENERAPAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH (SAK EMKM) PADA KIOS GAPOKTAN MARGO MAKMUR DI KECAMATAN JATI AGUNG LAMPUNG SELATAN." GEMA : Jurnal Gentiaras Manajemen dan Akuntansi 12, no. 2 (2020): 139–52. http://dx.doi.org/10.47768/gema.v12i2.217.

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Gapoktan Kios Margo Makmur, Kec, Jati Agung, South Lampung is a business entity in the form of MSME. So that standardization is needed in carrying out financial records. SAK EMKM is very much needed in regulating the application of financial statements. The variables needed in this study are: Gapoktan Kios financial statements. The aim is to determine the implementation of financial statements based on SAK EMKM on Gapoktan Margo Makmur Kios, Kec, Jati Agung, South Lampung. This type of research is qualitative with a descriptive approach. Data sources are primary and secondary data. Data collec
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Barth, Mary E., Donald P. Cram, and Karen K. Nelson. "Accruals and the Prediction of Future Cash Flows." Accounting Review 76, no. 1 (2001): 27–58. http://dx.doi.org/10.2308/accr.2001.76.1.27.

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Building on the Dechow et al. (1998) model of the accrual process, this study investigates the role of accruals in predicting future cash flows. The model shows that each accrual component reflects different information relating to future cash flows; aggregate earnings masks this information. As predicted, disaggregating accruals into major components—change in accounts receivable, change in accounts payable, change in inventory, depreciation, amortization, and other accruals—significantly enhances predictive ability. Each accrual component, including depreciation and amortization, is signific
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Shi, Linna, and Huai Zhang. "On Alternative Measures of Accruals." Accounting Horizons 25, no. 4 (2011): 811–36. http://dx.doi.org/10.2308/acch-50050.

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SYNOPSIS This paper investigates the difference between two widely used measures of accruals and their differential impact on accrual strategy returns. The two measures are accruals computed using consecutive changes in the balance sheet items and accruals computed as earnings minus cash flows from operating activities, both from the cash flow statement. Our investigations reveal that the difference between the two measures is caused by four items and non-articulations in changes in working capital accounts and depreciation expenses, in addition to non-articulation events as identified by Hrib
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Hidayat, Widi. "CONFIRMATORY FACTOR ANALYSIS INTERNAL DAN EKSTERNAL KEUANGAN, FREE CASH FLOW, DAN RETURN SAHAM PERUSAHAAN MANUFAKTUR GO PUBLIC DI INDONESIA." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 2 (2017): 139. http://dx.doi.org/10.24034/j25485024.y2009.v13.i2.2126.

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The negative impact of economic crisis in Asia to internal financial decision included investment decision, financing decision, and dividend decisions. This condition is loser if external factors such as inflation rate, interest rate, and exchange rate are not supported. Negative free cash flow including Economic Value Added and Market Value Added, depreciation of stock return indicate financial distress and reduction of shareholder wealth.The research used of Confirmatory Factor Analysis and the hypotheses are: 1. The influence of Inflation Rate (IR), Interest Rate, and Exchange Rate are sign
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Dissertations / Theses on the topic "Depreciation of receivables"

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Svobodová, Barbora. "Pohledávky po lhůtě splatnosti v daňové evidenci a v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192376.

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This thesis aims at describing and exploring the options for taxpayers, how to deal with receivables overdue, and also focuses on the extent of tax deductibility of these adjustments. In the first part, it deals with general concept of debt, debt settlement options and tools how to prevent expiration of their maturity. In the following section the thesis deals with the adjustments of profit to the tax base limited to modifications that are associated with receivables overdue. Another aim is to highlight the fact that unpaid debts bring, it is not only a financial loss of its failure to pay, bu
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Gyüreová, Kamila. "Účetní a daňová specifika pohledávek." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359754.

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The thesis deals with the accounting and tax specifics receivables, in particular by ensuring receivables and the management of overdue debts. In the case of overdue debts focuses on allowances and depreciation with different impact on accounting profit and tax base. The main objective is to identify differences in accounting and tax receivable, ways of securing and their display in accounting. Conclusion The work consists Interpretation of the National Accounting Council dealing with receivables, receivables management research in eight selected companies and the aggregate accounting an examp
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ŠLAPÁKOVÁ, Štěpánka. "Řešení pohledávek ve společnosti Kodak Czech." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-48991.

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This presented dissertation is focused to clarify the problems of recievebles and its relation with income tax in term of formation, limitation, creation adjustement receivebles and one-time depreciation in Kodak Czech company. In first part of my dissertation I have aimed to problem of recievebles in term of its formation and methods of securing. In theoretical part I was concerned with relation of adjustement receivables i from both accounting and taxing point of view and also receivables depreciation. In practical part of my dissertation I was studying receivables after due date in particul
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DANDOVÁ, Kateřina. "Daňová optimalizace podnikatelského subjektu." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-54253.

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Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.
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Journal articles
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