Relevant bibliographies by topics / Financial Accounting Foundation

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

Academic literature on the topic 'Financial Accounting Foundation'

Author: Grafiati
Published: 4 June 2021
Last updated: 4 March 2023

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Journal articles on the topic "Financial Accounting Foundation"

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Lestari, Anggun hilendri, Lukman Effendy, and Nungki Kartikasari. "PENINGKATAN PENGELOLAAN KEUANGAN YAYASAN MELALUI PENGEMBANGAN SISTEM INFORMASI AKUNTANSI PADA YAYASAN AS-SHOFI DI DESA MONTONG ARE KECAMATAN KEDIRI LOMBOK BARAT." Jurnal Abdimas Independen 3, no. 1 (May 30, 2022): 1–10. http://dx.doi.org/10.29303/independen.v3i1.79.

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Foundation is a non-governmental organization that operates outside the institutionalized political structure and is a volunteer service entity that aims to help others in reducing social problems. The financial statements of this foundation are needed as accounting information for users, both internal and external parties, such as donors, foundations, creditors, organizational members, and other parties for decision making (Anand, 2018). This community service activity will develop an accounting information system at a Foundation. Asshofi Raehan Lombok Foundation is a non-profit organization engaged in education. The method used in carrying out this activity is the design of an accounting information system in the form of a Foundation financial reporting application, training on the use of the application accompanied by ongoing assistance in the form of consultation if problems occur in the use of the application. Based on the results of community service, it can be concluded that the daily administrators and implementers at the Asshofi Raehan Lombok Foundation do not know about the existence of accounting standards that should be used to account for their financial management by making or compiling financial reports with applicable standards, namely using PSAK No. 45, Statement of Financial Accounting Standards concerning Financial Reporting of Non-Profit Entities.
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Purba, Darwin Marasi, and Rizki Ahmad Fauzi. "Implementation of Statement of Financial Accounting Standards (PSAK) No. 45 Revised 2015 at Foundation." Accounting Journal of Binaniaga 7, no. 2 (December 31, 2022): 261–74. http://dx.doi.org/10.33062/ajb.v7i2.9.

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Financial reports are important for foundations engaged in the social and religious fields, especially institutions that obtain funding from the public. This financial report is used as a form of management accountability to the public or community in order to increase trust. Where this trust can foster funding back to the foundation. Yayasan Tekad Bakti Remaja Insan Mandiri or known as the Tebar Iman Foundation is located at Jalan Cendrwasih No 100, Kelurahan Cipayung , Kecamatan Ciputat, Kota Tangerang Selatan, Banten Province, Indonesia. This foundation is engaged in providing skills education to poor youth where funding for this activity is highly dependent on community donations. This research purposes to determine whether the financial statements prepared by the Tebar Iman Foundation are in accordance with PSAK number 45 or not.The method used in this research is in accordance with a descriptive analysis approach. The results of the research on the financial statements prepared by the Tebar Iman Foundation, for the financial position report are in accordance, for the Resume Activity Report is generally good but there needs to be improvements. While the cash flow report and notes to the financial statements are not yet available.
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RODCHENKOV, Mikhail V. "Evaluation of institutional and financial factors of the international financial reporting standards foundation management from the perspective of the Eurasian Economic Union." Finance and Credit 27, no. 9 (September 30, 2021): 2139–57. http://dx.doi.org/10.24891/fc.27.9.2139.

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Subject. The article addresses the impact of modern institutional and financial structure of the IFRS Foundation on the quality and functionality of international financial reporting standards. Objectives. The purpose is to identify risk factors in the activities of the IFRS Foundation caused by its institutional and financial structure, considering the previously highlighted problems of the IFRS Foundation management. Methods. The study draws on the comparative analysis of the content of the IFRS and the statistical data on quantitative characteristics of the IFRS Foundation’s regulatory bodies. Results. The institutional and financial structure of the IFRS Foundation is characterized by the disproportion of the current national, sectoral and financial representation in the management bodies of the Foundation. This creates risks of inharmonious development of IFRS. The EEU current position is marked by a significant imbalance between functional and financial representation in the Foundation's management system. It is possible to mitigate identified risks in the development of the IFRS system, if the revealed imbalances are reduced through diversifying the industry representation, introducing financial participation coefficients and national representation into the practice of the Foundation's management. Conclusions. The formulated proposals can be useful for the authorized federal governing bodies of the Russian Federation and the EEU governing bodies, when developing growth strategies in the field of accounting and reporting, determining the focus of efforts to improve international standards, ensuring the protection of the national economic interests of the EEU countries in the activities of the IFRS Foundation in modern conditions.
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Rosalina, Eka, Wiwik Andriyani, Afridian Wirahadi, Fera Sriyuniati, and Desi Handayani. "Excel For Accounting Untuk Penyusunan Laporan Keuangan Pada Yayasan Panti Asuhan." Akuntansi dan Manajemen 15, no. 1 (June 1, 2020): 102–7. http://dx.doi.org/10.30630/jam.v15i1.61.

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Financial Statements is an accounting process that are arranged and reported objectively which can be useful for its users. Each financial statement preparation must be based on applicable financial accounting standards. One of them is the preparation of financial statements for the foundation. A foundation is a legal entity that has the aims and objectives of social, religious and humanitarian benefits. Case Study conducted at the Shine Al-Falah Foundation. The procedures in preparing the financial statements of the Al Falah foundation start from with studying the transactions in the form of cash in and cash out transaction books. After that, a needs analysis is made in the preparation of financial statements using Exel For Accounting which starts from plan the Account List, making ledgers, work sheet and continuing to design the Financial Statements of the Foundation. Last is to provide assistance and training to the preparation of financial statements using Exel for Accounting.
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RODCHENKOV, Mikhail V. "Assessing the institutional and financial factors of the IFRS Foundation management from the perspective of the Eurasian Economic Union." Digest Finance 26, no. 4 (December 27, 2021): 470–82. http://dx.doi.org/10.24891/df.26.4.470.

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Subject. This article explores the impact of the modern institutional and financial structure of the IFRS Foundation on the quality and functionality of the international financial reporting standards, as the main instruments of globalization of the financial and economic sphere, caused by insufficiency in the management of the IFRS Foundation. Objectives. The article aims to identify the reasons for the growth of risk factors in the IFRS Foundation’s activities caused by its institutional and financial structure, taking into account the previously identified problems of the IFRS Foundation management, assess the position of the Eurasian Economic Union (EEU) in the IFRS management system, and develop practical proposals to minimize the identified risks. Methods. For the study, I used a comparative analysis. Results. The article finds that the institutional and financial structure of the IFRS Foundation is characterized by disproportion of the current national, sectoral, and financial representation in the Foundation’s management bodies. This creates risks of inharmonious development of IFRS and confirms the ongoing pendency of the Foundation's unresolved management problems previously identified. The current position of the EEU is characterized by a significant imbalance between functional and financial representations in the Foundation's management system. To reduce such risks, the article proposes to diversify the industry representation, and introduce financial participation coefficients and national representation into the practice of the Foundation's management, based on a transparent and understandable algorithm using public data. Conclusions. The formulated proposals can be useful for the authorized federal governing bodies of the Russian Federation and the EEU governing bodies when developing growth strategies in the field of accounting and reporting, to improve international standards, and protect the national economic interests of the EEU countries in the course of the IFRS Foundation’s activities under present-day conditions.
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Lysiak, Yelyzaveta, and Vasyl Bеlozertsev. "FINANCIAL INVESTMENT ACCOUNTING ORGANIZATION." Innovation and Sustainability, no. 2 (July 1, 2022): 78–83. http://dx.doi.org/10.31649/ins.2022.2.78.83.

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This article discusses the features of the organization of accounting of financial investments of enterprises in our country. Existing valuation methods and main problems regarding the organization of accounting of financial investments are analyzed. According to the results of the study, the ways of their solution are suggested. Investment activity is one of the most important parts of the enterprise, individual industries and the economy as a whole, so most companies have investments - temporarily unoccupied funds. These funds can be invested in various sectors of the economy in order to obtain economic effect, namely profit. Currently in Ukraine there is a weak system of support for investment activities of enterprises. This is causing a huge decline in investment activity in our country, which is very bad. After all, the ability to conduct proper and effective investment activities helps to improve and expand their own activities, improve various social problems in the enterprise, as well as determines the level of human and financial capital. Without a solid foundation in investment activities, our state will not be able to take its rightful place in the world economy. The purpose of this article is to study options for improving the accounting of financial investments in enterprises by mastering the theoretical basis and practices, identifying the main problems of their accounting and evaluation under market conditions and justify proposals for their solution. The article examines the order of reflection in the accounting of financial investment transactions in order to achieve the reliability of the data presented at all stages of accounting by forming an information model of financial investment accounting.
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Nurwanto, Nurwanto, Riana Rachmawati Dewi, and Endang Masitoh. "Pengaruh Pendidikan, Pemahaman Akuntansi, dan Pengalaman Kerja terhadap Penyusunan Laporan Keuangan." Owner 6, no. 1 (February 9, 2022): 1093–100. http://dx.doi.org/10.33395/owner.v6i1.693.

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The preparation of financial statements can be influenced by education, understanding of accounting, and work experience. This study aims to determine the effect of education, accounting understanding, and work experience on the preparation of financial statements. This research is quantitative. The number of samples was 60 employees of the Surakarta Islamic Study Council Foundation which were selected using saturated sampling. Multiple linear regression analysis was used as a data analysis technique. This research is shown based on the acquisition of t count 2,263 > t table 2,003, sig. of 0.028 <0.05, meaning that it accepts H1, meaning that education has a significant positive effect on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. Obtaining t arithmetic 4.087 > t table 2.003, sig. of 0.000 <0.05, meaning that it accepts H2, meaning that accounting understanding has a significant positive effect on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. The value of t arithmetic is 4.768 > t table 2.003, sig. 0.000 <0.05, means accepting H3, meaning that work experience has a positive influence on the preparation of the financial statements of the Surakarta Islamic Study Council Foundation. The conclusion is that education, understanding of accounting, and work experience have a significant positive effect on the preparation of financial statements at the Surakarta Islamic Study Council Foundation.
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Hanifah, Risti Ulfi, Ahmad Sahri Romadon, and S. Sulistyorini. "Optimization of the Implementation of PSAK 112 in An Effort to Increase Accountability for the Management and Reporting of Waqaf Assets at the Pondok Pesantren Foundation." Quantitative Economics and Management Studies 3, no. 3 (June 29, 2022): 457–67. http://dx.doi.org/10.35877/454ri.qems958.

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Implementation of Financial Accounting Standards (SAK) PSAK 112: Accounting for Waqaf, which specifically regulates waqaf, is a positive signal for endowments in the country. Especially institutions that are directly involved in waqaf management. So that the management and presentation of waqaf assets at the Islamic boarding school foundation becomes more structured. PSAK 112 regulates accounting for nadzir organizations and wakif organizations. In an effort to optimize the potential of waqaf assets, the Indonesian Waqaf Board stated the need for good, accountable, planned, structured, and systematic management and reporting of waqaf assets as a form of responsibility for nazhir Islamic boarding school foundations with wakif as the endowment party. The implementation of PSAK 112 is to help waqaf managers from the responsibility for managing and reporting waqaf assets to become important. This study aims to analyze the optimization of the implementation of PSAK 112 in an effort to increase accountability for the management and reporting of waqaf assets at Islamic boarding schools foundations, through two questions, namely how Nadzir's participation in the implementation of PSAK 112, how the effect of increasing accountability for asset management and reporting on the implementation of PSAK 112. This is because the participation of nadzir in managing waqaf assets plays an important role in the development of waqaf assets. The results show that the management of waqaf assets at the RM Islamic boarding school foundation is carried out by combining the records of the value of waqaf assets that are debited with the value of donations in the form of infaq, shadaqah, charity that are debited to the foundation's account in the existing financial statements. There are differences in the recording of financial statements made by foundations with regulations, so that the implementation of PSAK 112 on accountability for management and financial reporting of Islamic boarding schools is not optimal. There are several obstacles related to budget management and the preparation of financial reports which are considered not appropriate, this is due to a lack of knowledge about statements of Islamic financial accounting standards and accounting for Islamic boarding schools. Islamic boarding schools only focus on how to record in the form of income minus expenses and used for the purposes of Islamic boarding schools and the benefit of the people.
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Boyanov, Borislav. "THE ADOPTION OF A GLOBAL ACCOUNTING FRAMEWORK AS A FOUNDATION FOR THE INTEGRITY OF THE FINANCIAL REPORTING." KNOWLEDGE INTERNATIONAL JOURNAL 31, no. 5 (June 5, 2019): 1413–23. http://dx.doi.org/10.35120/kij31051413b.

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The subject of research in this work is the accounting of non-financial enterprises on a global scale. The subject of the article is to develop a global accounting framework for preparing and presenting the financial statements of business enterprises. The primary objective of the study is by analyzing the applicable accounting frameworks of IFRS, US and EU to derive the concept of financial reporting fundamentals. In the article is supported the thesis that the integration of different national accounting legislation and internationally applicable accounting frameworks is a theoretical and practical possible and feasible process at the center of which lies the deductive conceptual approach. The ultimate outcome of accounting integration will be reflected in the global adoption of the concept that financial reporting is a whole, comprehensive and complete process that aims to provide high quality information about the entity's business, the results achieved and the effectiveness of its operations, the changes in its cash flows and equity. The research approach is aimed at carrying out a structural analysis of the fundamental rules, norms and requirements of the conceptual frameworks of IFRS and the US Generally Accepted Accounting Principles as well as the EU Accounting Regulations. On this basis, on the one hand, the basic similarities and resemblances of the accounting frameworks in question are systematized and, on the other hand, their most significant contradictions are summarized. An attempt has been made to outline the factors, conditions and circumstances that have led to the establishment and adoption of different concepts in the accounting and presentation of financial statements of business enterprises. The article presents the role and importance of the processes of harmonization, convergence and adaptation of accounting rules as part of the evolutionary development of financial reporting. The author draws special attention to the fact that the integration of financial reporting should not be absolutized. Accounting globalization implies that, at global level, basic concepts, principles, rules and bases of accounting and presentation of aggregated accounting information are adopted in the financial statements of enterprises but at the same time hierarchically subject to specific rules and norms corresponding to the local , national and regional specificities. Although a global consensus has been reached on the purpose of financial reporting, at an individual enterprise level, accounting needs to meet the objectives, requirements and needs of both the owners of the capital and the external users of the summarized accounting information. In this regard, the European Union's experience with the enterprise categorization approach and, for each category, the applicable accounting basis and the minimum requirements for the content and structure of the financial statements can be successfully used internationally.
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Guo, Ya. "Discussion on the Construction of Financial Accounting Theory Frame." Applied Mechanics and Materials 644-650 (September 2014): 6075–78. http://dx.doi.org/10.4028/www.scientific.net/amm.644-650.6075.

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Theory framework of financial accounting is the foundation of constructing the accounting theory and accounting practice. The problem of finance accounting theory frame has long been the accounting topic for scholars at home and abroad, scholars have made a variety of ideas of theoretical frameworks. And because the constituents of the theoretical framework of financial accounting are excessive and meticulous, the relationship is complex, the relationship levels of factors are difficult to be distinguished. Therefore, the paper builds a rigorous theoretical framework of financial accounting which is consistent with modern accounting development level is very necessary.
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Dissertations / Theses on the topic "Financial Accounting Foundation"

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Du, Toit Elda. "Using financial analysis and interpretation as a foundation to comprehend financial health." Thesis, University of Pretoria, 2012. http://hdl.handle.net/2263/24645.

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The ability to measure the financial health of a company is becoming an increasingly serious issue. One only needs to think of the widely published irregularities in companies such as Enron, Parmalat and Macmed to grasp something of the magnitude of the losses and other problems that investors can face if they do not have the ability to “predict” possible problems. There are individuals who are constantly identifying new and ingenious ways to deceive their customers, investors, the government and others. It is important for parties with an interest in a company to devise new ways to identify how financial analyses can be used to protect their interests. Managers are primarily responsible for the prevention and identification of accounting irregularities. Unfortunately, at the same time, they may also be assumed to be the primary perpetrators of accounting irregularities, because they are in a position to manipulate accounting records and bypass control measures more easily than anyone else in a company. The main aim of this study is to determine whether financial analysis and interpretation can be applied by interested parties to measure financial health and by implication identify accounting irregularities. Proof that this is possible has the potential to be used in analyses, by all parties with an interest in a company, to determine financial health and to identify irregularities in the financial statements. The study begins with a literature review, which provides an explanation of accounting irregularities and related matters, as well as an overview of previous uses of financial analyses to determine whether such analyses are useful in the identification of irregularities in the financial statements.   The objectives of the study are as follows:
  • An investigation into the characteristics, as identified by researchers locally and abroad, that are displayed by companies with a higher risk of or occurrence of accounting irregularities.
  • A survey of the media by means of a literature review to identify case study companies that had allegations of accounting irregularities against them.
  • The analysis of the case study companies in a quantitative and qualitative way to determine whether the characteristics that are identified as part of the first objective hold true in practice.
  • Statistical analyses of the share price data of the case study companies in the form of an event study, a regression analysis and a structural break analysis to determine when and under what circumstances significant changes happened.
  • Conduct a survey involving the creators and the users of financial statements in order to observe their experience regarding the usefulness of financial statements to reveal financial health. This is done by means of questionnaires that are analysed statistically, designed to derive conclusions of what practitioners tend to experience in practice and what their feelings are regarding the use of financial statements and accounting data in an analysis of the financial health of a company.
On the basis of the case studies, nine of 18 identified characteristics were found to be useful in the identification of accounting irregularities by parties other than managers. They are: 1. company age; 2. company culture; 3. debt levels; 4. directors’ behaviour and character; 5. financial distress; 6. industry or sector; 7. liquidity; 8. management’s behaviour and character; and 9. remuneration policies. A further eight additional characteristics were also identified as useful in the identification of accounting irregularities. They are: 1. acquisitions, mergers and other restructuring; 2. dividends; 3. opposite movements from the industry or sector; 4. period before irregularities are detected; 5. “preparing” interested parties for the annual report; 6. share price changes; 7. significant changes; and 8. tax. The results of the review of the companies’ financial information are supplemented with a statistical analysis of the companies’ share price data as well as a questionnaire that are submitted to the users and compilers of financial statements. The aim of the first statistical analysis, consisting of event studies, regression analyses and structural break analyses, is to support the findings regarding the characteristics of companies with increased risk of accounting irregularities. The questionnaire set out to relate the subjective opinions of the users and compilers of financial statements with the findings of the study. The results of the study provide proof that interested parties have the ability to use the identified company characteristics to indicate increased accounting irregularity risk.
Thesis (DCom)--University of Pretoria, 2012.
Financial Management
unrestricted
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Gomes, Pedro Diogo Barrela dos Santos. "Transparency in financial reporting by European Foundations." Master's thesis, 2016. http://hdl.handle.net/10362/17298.

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The increasing role of the European Foundations, urges for more transparency. The prevalent accounting frameworks in which they operate and report their activities are mostly based on national laws. This lack of harmonization, limits comparison between European foundations. Thus, this Work Project analyzes the current financial reporting by European foundations, and evaluates the similarities, differences and data availability between countries. The research provides evidence about little information available, deficiency in the financial reporting, within and between countries. The research recommends the need to ensure uniformity by providing a clear definition for public-benefit purpose, harmonization of laws and financial reporting.
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Books on the topic "Financial Accounting Foundation"

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Weaver, Margaret. Financial accounting fundamentals: Foundation level. 4th ed. London: Elsevier, 2003.

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Chartered Institute of Management Accountants., ed. Financial accounting fundamentals: Foundation paper 1. 3rd ed. London: BPP Professional Education, 2004.

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M, Solomon Lanny, ed. Financial accounting: The foundation for business success. 4th ed. Cincinnati, Ohio: South-Western College Pub, 1996.

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Associates, Louis Harris and, and Committee to Review Structure for Governmental Accounting Standards (U.S.)., eds. A Study of the attitudes toward, and an assessment of, the Governmental Accounting Standards Board. [Stamford, Conn.]: The Foundation, 1989.

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Financial Accounting Foundation. Governmental Accounting Standards Board. Rules of procedure: Amended and restated, effective January 1, 1987. Stamford, Conn. (P.O. Box 3821, Stamford 06905-0821): Governmental Accounting Standards Board, 1987.

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Financial Accounting Foundation. Governmental Accounting Standards Board. Rules of procedure: Amended and restated through September 1, 1993. Norwalk, Conn. (401 Merritt, P.O. Box 5116, Norwalk, 06856-5116): Governmental Accounting Standards Board, 1993.

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Wood, Venita M. Auditing governmental financial statements: Programs and other practice aids. New York, NY: American Institute of Certified Public Accountants, 2004.

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Sagar, David. Business law: Foundation level. 4th ed. London: Elsevier, 2003.

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Rascona, Paula M. Dodd-Frank Wall Street Reform Act: Role of the Governmental Accounting Standards Board in the municipal securities markets and its past funding. Washington, DC: U.S. Govt. Accountability Office, 2011.

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Money management. Columbia, MD: Enterprise Foundation, 1999.

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Book chapters on the topic "Financial Accounting Foundation"

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Grüber, Stephan. "Foundation and Challenges of Intangible Values in Financial Accounting and Reporting." In Intangible Values in Financial Accounting and Reporting, 35–109. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-06550-8_3.

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Vasigh, Bijan, and Zane C. Rowe. "Airline financial accounting practices." In Foundations of Airline Finance, 161–92. Third edition. | Abingdon, Oxon ; New York, NY : Routledge, 2019.: Routledge, 2019. http://dx.doi.org/10.4324/9780429429293-5.

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Staiger, Roger. "Accounting statement(s)." In Foundations of Real Estate Financial Modelling, 391–431. Second Edition. | New York : Routledge, 2018. | Revised edition of the author’s Foundations of real estate financial modelling, 2015.: Routledge, 2018. http://dx.doi.org/10.1201/9781315171524-12.

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Arora, Manpreet, and Swati Singh. "Microfinance and Sustainability." In Advances in Finance, Accounting, and Economics, 60–84. IGI Global, 2023. http://dx.doi.org/10.4018/978-1-6684-5647-7.ch004.

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The development of financial sector lays a positive impact on the economic growth of a country. It serves as a foundation for mobilisation and allocation of finance which is life and blood for the growth and development of an economy. Therefore, the existence of an efficient financial system facilitates economic activity as well as growth. The large part of the population in rural areas is dependent on agricultural activities for earning income. India, being a rural and agrarian economy, needed some special institutions that could focus on the financial needs of rural poor, particularly those who are engaged in the agricultural activities. SBLP has become an effective tool for achieving the goals of financial inclusion focusing primarily on the poor women. This paper aims at exploring the present status of microfinance in India with special reference to self-help group bank linkage programme. It is a qualitative review of the present scenario based on extensive available literature which is supported by secondary data taken from latest reports of NABARD.
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"Accounting Foundations." In Accounting for Financial Instruments, 21–41. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119206989.ch2.

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Soll, Jacob. "Jean-Baptiste Colbert, Accounting, and the Genesis of the State Archive in Early Modern France." In Archives and Information in the Early Modern World. British Academy, 2018. http://dx.doi.org/10.5871/bacad/9780197266250.003.0004.

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This study shows how, between 1661 and 1683, the culture of double-entry, mercantile accounting was central to Jean-Baptiste Colbert’s massive project of royal archive building in ancient régime France. Scholars have tended to see state archives as the products of learned and legal culture. The case of Colbert demonstrates that mercantile culture and commerce also made an essential contribution to archival development in the early modern period, as well as laying the foundation for state sponsored learning, science, industry, art, building, and administration. It illustrates how economic interest and financial management drove archive formation and organisation in the early modern era, correcting the dominant emphasis on techniques derived from scholarship.
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"Foundations of Financial Analysis." In Accounting and Financial Analysis in the Hospitality Industry, 38–57. Routledge, 2006. http://dx.doi.org/10.4324/9780080458113-7.

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"ing if one remembers that the Industrial Revolution started in France a few decades after England. But several authors [Levy-Leboyer, 1968; Asselain, 1984; and Keyder & O'Brien, 1978] ex­ plain that the French economy always kept up with technological progress in Great-Britain. A massive deceleration in the economy occurred between 1790 and 1810; the French industrial produc­ tion, which was probably equivalent in volume to the English one in 1790, was reduced to a much lower level in 1810. However, a new start occurred after 1810 and the two countries had parallel industrial growths all through the 19th century. Cost accounting systems may have appeared around the turn of and after the 15 th century in Europe [Gamer, 1954]. They actually spread to most firms during the industrial revolution in the 19th century; first in England, then in France, then in the USA, and in Germany. The aim of the present article is to describe the creation and development of such an industrial accounting system at Cie Saint-Gobain. This paper discusses the development of accounting by this very old company (created in 1665) between 1820, when it abandoned single entry bookkeeping, and 1880, when it achieved a full cost system. When examining the archives, this researcher saw no evidence that the textbooks mentioned above were read by anyone at Saint-Gobain. HISTORICAL BACKGROUND OF SAINT-GOBAIN: THE ROYAL MANUFACTURE AND THE PRIVILEGE Instead of continuing to buy glass from Venice, which was too much for the finances of the French kingdom, Colbert encouraged the foundation of a Manufacture Royale des Glaces, established in Rue Reuilly in Paris. The creation and development of the Com­ pany resulted from privileges granted by the monarch to business­ men successively in 1665, 1683, 1688, 1695, 1702, 1757 and 1785. Those privileges made the firm a hybrid one, depending both on public and private laws; on the one hand it had a privilege and on the other hand the legal statutes of a limited Company [Pris, 1973, p. 26]. Having a privilege meant industrial, commercial, fiscal, ad­ ministrative, juridical and financial advantages such as exemption of taxes, free circulation for goods bought and sold, and a prohibi­ tion for anyone to sell the same kind of product. Saint-Gobain was therefore protected from possible rivals and all those years of 194." In Accounting in France (RLE Accounting), 250. Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-18.

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"Accounting statement(s)." In Foundations of Real Estate Financial Modelling, 158–90. Routledge, 2015. http://dx.doi.org/10.4324/9781315775326-10.

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Yang, Timothy M. "Things Fall Apart." In A Medicated Empire, 161–82. Cornell University Press, 2021. http://dx.doi.org/10.7591/cornell/9781501756245.003.0007.

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This chapter addresses Hoshi Pharmaceuticals' financial fallout in the opium scandal's aftermath. It argues that the scandal revealed reasons for Hoshi's success that the company had hoped to conceal: profiteering from an exclusive monopoly over morphine and, quite possibly, from opium trafficking, both facilitated by collusive connections to government elites. The chapter also sheds a light on the shaky debt-financed foundations and questionable accounting methods on which the company was built. The opium scandal wreaked financial havoc when the company was at its most highly leveraged point in its short history. The chapter then unfolds how the company struggled to meet payroll and how blue- and white-collar workers went to the picket lines. It further discusses how creditors and investors tried to liquidate the company and salvage assets such as intellectual property related to its patent medicines.
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Conference papers on the topic "Financial Accounting Foundation"

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PURII, Roman, and Mariya FLEYCHUK. "UNIVERSAL BASIC INCOME AS A FOUNDATION OF HAPPINESS-ORIENTED ECONOMIC POLICY OF A CONTEMPORARY STATE." In Happiness And Contemporary Society : Conference Proceedings Volume. SPOLOM, 2021. http://dx.doi.org/10.31108/7.2021.52.

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The contemporary capitalistic social order has reached its apogee and starts to decline. COVID-19 pandemic has exacerbated economic and financial problems. Digitalization of production processes, automation and robotization of production leads to the elimination of jobs, and hence, to a reduction of the tax base that leads to the destruction of existing institutions of social security. Universal Basic Income or Unconditional Basic Income (UBI) as a way of distribution of public goods and a form of social welfare has been considered in recent decades as the foundation for a social component of a new social order. We interpret UBI in terms of the Ukrainian citizens’ happiness. The main task of the government in this respect is to eliminate factors of social discomfort in citizens’ lives. UBI as a passive income provides a citizen with the feeling of dignity, creates favourable conditions for self-accomplishment, strengthens national identity, provides economy and the Ukrainian commodity producers with solvent customers. The Single Digital Fiscal Accounting Payment System (SDFAPS) is introduced as a tool for UBI implementation; it elimination corruption and serves as a foundation for a new social justice. Keywords: Universal Basic Income (UBI), happiness, a new social order, Single Digital Fiscal Accounting Payment System (SDFAPS).
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2

Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/26.

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The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because tax is a legitimate right of the state, society and citizen. This importance of accounting lies in the integrity of the procedures followed in collecting funds correctly by the employees working to collect them in accordance with the established tax laws and regulations, and accordingly, cadres must be armed with knowledge and full knowledge of the laws, regulations and accounting methods. Hence the importance of research by providing accounting programs for employees working in this field to help them and raise their efficiency. The first topic of the study showed the concept of government accounting, its most important functions and characteristics, while the second topic included the external tax system environment, which was represented by tax legislation in Iraq, taxpayers, the level of tax awareness, informants, supporting administrations, the tax judiciary, the accounting profession, technological progress, General budget statements, the media, and the constitution. The third topic showed the practical aspect through hypothesis testing. The fourth topic came with the most important conclusions, which is that the taxpayer has the right to choose the appropriate measurement method provided that it is not changed from year to year except with the approval of the tax administration, meaning that the accepted measurement procedures are tax-acceptable unless such a procedure is prohibited or specified a method in its own right. Measurement methods. We also recommend that in order to calculate the tax profit, amendments must be made to its financial legislation and instructions
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3

Sarhan Abud Al-Azawi, Faisal, and Sali Ibrahim Ahmad. "The Contemporary Government Accounting System And Its Role In Achieving The Requirements Of The External Environment Of The Tax System In Iraq, A Study Of Concepts And Application Mechanism." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/26.

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Abstract:
The issue of accountability is one of the most important foundations of a healthy society that seeks to build a generation that is committed to its national and moral responsibilities. And that any defect in the accounting system in a society will negatively affect the credibility of the law and the individual's loyalty to his society because it will properly regulate the relationship between the law and its actual application, Accountability has a role in all areas of life, including tax, where the importance of accounting converges with the importance of taxes since ancient times, because tax is a legitimate right of the state, society and citizen. This importance of accounting lies in the integrity of the procedures followed in collecting funds correctly by the employees working to collect them in accordance with the established tax laws and regulations, and accordingly, cadres must be armed with knowledge and full knowledge of the laws, regulations and accounting methods. Hence the importance of research by providing accounting programs for employees working in this field to help them and raise their efficiency. The first topic of the study showed the concept of government accounting, its most important functions and characteristics, while the second topic included the external tax system environment, which was represented by tax legislation in Iraq, taxpayers, the level of tax awareness, informants, supporting administrations, the tax judiciary, the accounting profession, technological progress, General budget statements, the media, and the constitution. The third topic showed the practical aspect through hypothesis testing. The fourth topic came with the most important conclusions, which is that the taxpayer has the right to choose the appropriate measurement method provided that it is not changed from year to year except with the approval of the tax administration, meaning that the accepted measurement procedures are tax-acceptable unless such a procedure is prohibited or specified a method in its own right. Measurement methods. We also recommend that in order to calculate the tax profit, amendments must be made to its financial legislation and instructions
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