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Journal articles on the topic 'Financial Accounting System (FAS)'

Author: Grafiati

Published: 5 June 2025

Last updated: 2 August 2025

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1

Andari, Dian. "Harmonization of Accounting Standards for Islamic Financial Institutions: Evidence of the Adoption of FAS No. 17 in Indonesia." Jurnal Dinamika Akuntansi dan Bisnis 6, no. 1 (2019): 51–70. http://dx.doi.org/10.24815/jdab.v6i1.10861.

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ABSTRACTIndonesia as a country with dual-banking system applies local accounting standards for conventional and Islamic financial institutions named SAK (Standar Akuntansi Keuangan or Generally Accepted Accounting Standard) which may raise the question of accounting harmonization with Financial Accounting Standards (FAS) issued by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI). This study aims to analyze the harmony level of Islamic accounting in Indonesia to FAS issued by the AAOIFI. The analysis covers de jure (formal or regulatory) harmonization and de fact

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DRUZHILOVSKAYA, Tat'yana Yu. "Conceptual issues of accounting (financial) reporting: Innovation, discussion and prospects." International Accounting 27, no. 9 (2024): 1008–25. http://dx.doi.org/10.24891/ia.27.9.1008.

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Subject. The article discusses issues related to the conceptual foundations of the formation of accounting (financial) statements in the system of Russian accounting standards. Objectives. The article aims to identify the prospects for solving the problematic aspects of the conceptual framework for the formation of accounting (financial) statements. Methods. For the study, I used critical analysis, synthesis, comparison, observation, and systematization. Results. The article presents the results of a comparison of conceptual approaches to the formation of accounting (financial) statements in t

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Imelda, I., Rinny Meidiyustiani, and Indah Rahayu Lestari. "Peningkatan Kualitas Laporan Keuangan UMKM di Tangerang Berbasis Teknologi Informasi." Indonesian Journal of Emerging Trends in Community Empowerment 2, no. 1 (2024): 35–42. https://doi.org/10.71383/ijetce.v2i1.28.

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The presence of an accounting information system (SIA) is one of the means fo Micros, Small, an Medium Enterprises (MSMEs) for preparing financial report that can ber provide financial reports quickly and accurately. MSMEs of food packaging cluster in Karang Tengah, Tangerang still run their businesses traditionally, then they realize the importance of finacial statement to advance their businisses. Constraints encountered by MSMEs are: (1) Lack of knowledge regarding financial statements, (2) Do not know types of financial statements, (3) Do not understand te importance of financial statement

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Juli, Riyanto Tri Wijaya, and Herwiyanti Eliada. "Financial Literacy in Financial Management and FAS Implementation: AIS as Moderator." Journal of Economics, Finance and Management Studies 06, no. 07 (2023): 3259–68. https://doi.org/10.5281/zenodo.8150060.

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Micro, Small, and Medium Enterprises (MSMEs) are the drivers of a country's economic activities. However, socialization and training on understanding to be able to do good business management is still lacking. MSME actors often experience difficulties in developing their businesses because they do not have the ability to keep accounting records. Technological developments are increasingly rapid and sophisticated, forcing many businesses to adapt. Increasingly advanced technology is very beneficial for business people to be able to improve performance and get maximum profits. This research

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Hasmawati Hasmawati, Chrestiana Aponno, Septina Louisa Siahaya, and Rendy Usmany. "Preparation Of Simple Financial Statements For MSME Using Microsoft Excel Accounting Application." Brilliant International Journal Of Management And Tourism 3, no. 3 (2023): 52–62. http://dx.doi.org/10.55606/bijmt.v3i3.2214.

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The Mawar Ikat Weaving Group in Tawiri village or negeri has not been able to record accounting or prepare financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (FAS MSMEs). This business has not implemented an automated accounting recording system yet and only uses paper. Besides, there is no human resources who understand accounting. Therefore, there is no financial reports according to FAS MSMEs. Financial reports are also recommended to be presented computerised, for example by using Microsoft Excel. Financial reports from Excel were c

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Grishkina, Svyetlana. "Conceptual Foundations of Accounting and Control Tools for the Development of Small and Medium-Sized Businesses." Auditor 8, no. 6 (2022): 22–28. http://dx.doi.org/10.12737/1998-0701-2022-8-6-22-28.

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Based on a study of the theory and practice of organizing accounting and compiling financial statements in small and medium-sized businesses, as well as a critical analysis of conflicting points of view on simplified methods of accounting and preparing financial statements, the author substantiates the main directions for improving the accounting and control tools for the development of small businesses. and medium-sized businesses through the introduction of appropriate elements of the accounting system and formulated its conceptual foundations. The structure of the Federal Accounting Standar

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Wihananto, Adri. "TELAAHAN PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MYOB UNTUK PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO. 1 PADA CV. GRAPH PRINTING." Jurnal Ilmiah Binaniaga 6, no. 1 (2019): 87. http://dx.doi.org/10.33062/jib.v6i1.270.

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Financial statements represent end result from applying an information accounting system. Therefore, to yield good financial statement needed a good information system also. With existence of computerized accounting information system it is provided that accounting information system will walk better and the yielded to financial statements become more accurate and complete. The objective of this research is to know accounting system which previously exists at CV Graph Printing. Others, this research also aim to apply computerized accounting information system with MYOB. This application is exp

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Melekhina, Tatiana, Elena Sedova, and Irina Karpova. "Special issues of IFRS application in Russian organizations." E3S Web of Conferences 164 (2020): 09029. http://dx.doi.org/10.1051/e3sconf/202016409029.

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In modern conditions, Russian accounting is increasingly oriented to international standards. Accounting for leasing relations is also subject to changes that are associated with the transition of Russian accounting to international financial reporting standards (IFRS). In 2016, a new standard was approved for accounting for leases in public sector organizations - the SPS “Leases” (entered into force on January 1, 2018). For other organizations, on October 16, 2018, FAS 25 “Lease accounting” was approved. This standard introduces the type of asset - the right to lease, which represents a new f

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Lasiyono, Untung, and Suhary Anto. "Use of Accounting Information System, Accounting Standards of Small and Medium Entitles in SmallL and Medium Micro Businessesin Mojokerto Regency, East Java Province." Journal of Economics and Technology Research 2, no. 3 (2021): p1. http://dx.doi.org/10.22158/jetr.v2n3p1.

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This study is a qualitative study that analyzed Micro, Small and Medium Enterprises (MSMEs) in Mojokerto Regency, East Java Province in carrying out financial reporting through an accounting information system based on Financial Accounting Standards for Micro, Small and Medium-sized Entities (FAS EMKM). The research was conducted in the Mojokerto Regency, East Java Province where the research subjects were MSMEs actors, while the object studied was an accounting information system based on financial accounting standards for micro, small and medium entities in MSMEs. By using a triangulation ap

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Sania, Fahimatus, Hikmatur Riskiya, Lailatur Rizka, Muhammad Firdaus Dwi Putra, Ragel Rahmadani Miskan, and Nur Asitah. "Implikasi Pengaruh Perubahan Standar Akuntansi Keuangan terhadap Laporan Keuangan Perusahaan Manufaktur di Indonesia." Nusantara Entrepreneurship and Management Review 3, no. 1 (2025): 10–18. https://doi.org/10.55732/nemr.v3i1.1564.

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This study aims to analyze the impact of changes in FAS on financial statements and identify strategies that companies can implement to face challenges and take advantage of opportunities that arise due to the dynamics of accounting standards that continue to develop. Using the Systematic Literature Review (SLR) approach, data were analyzed based on literature obtained from Google Scholar. The results of the study indicate that changes in FAS have a significant impact on the preparation of financial statements, managerial strategies, and operational performance of companies. These changes have

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SOKOLOV, Vyacheslav Ya, and Nadezhda V. KOTEL'NIKOVA. "Application of FAS and IFRS in the formation of management reporting accounting policy: Methodological justification." International Accounting 28, no. 5 (2025): 32–48. https://doi.org/10.24891/lfbauk.

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Subject. This article examines the process of formation of management (financial) reporting on the basis of a unified information accounting system. Objectives. The article aims to develop a methodological approach to the formation of accounting policy for management reporting based on the principles of current standards in the field of accounting and financial reporting. Methods. For the study, we used methods of analysis and adaptation. Results. Based on the analysis of the current Russian and international standards for key accounting items, the article finds that the current standards cont

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Al Amin, Budi, Yusuf Sutanto, and Nani Irma Susanti. "Utilize Extreme Programming Method for Developing Financial Report Standards Apps." Journal of Information Systems and Informatics 6, no. 2 (2024): 624–38. http://dx.doi.org/10.51519/journalisi.v6i2.693.

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Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in providing employment opportunities, especially when job competition in the formal sector is intense. Eliza Catering, an MSME located in Surakarta city, operates in the culinary sector and traditionally maintains simple financial records. This practice hampers the ability to accurately measure the company's performance and determine its profitability. This research aims to document the daily transactions of Eliza Catering using the BukuKas application and to generate financial reports in accordance with Financial Accounting Sta

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SOROKINA, Larisa N., and Kirill V. GLUSHANKOV. "Assessment of changes in regulatory provisions on fixed-assets and capital-investments accounting in Russian accounting practice." International Accounting 27, no. 12 (2024): 1426–42. https://doi.org/10.24891/ia.27.12.1426.

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Subject. This article discusses and analyzes changes in the regulatory provisions on accounting for fixed assets and capital investments in the Russian accounting practice in the period from 1998 to the date of entry into force and application of Federal Accounting Standard FSBU 6/2020 and Federal Accounting Standard FSBU 26/2020. Objectives. The article aims to assess changes in the above-mentioned regulatory provisions on accounting for fixed assets and capital investments. Methods. For the study, we used normative, scientific, and integrated approaches to assessing changes in regulatory pro

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Arif, Salah-Eddine. "The AFC, opportunity for the financial communication of Algerian companies?" Advanced Research in Economics and Business Strategy Journal 3, no. 2 (2022): 5–15. https://doi.org/10.52919/arebus.v3i2.28.

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The Financial Accounting System (FAS) came into effect in 2010, largely inspired by International Financial Reporting Standards (IFRS); beyond a change in accounting standards, it is a real upheaval in the philosophy of producing financial information.One of the goals is to lead company managers to turn towards the outside world: shareholders, financial community, partners, whether they are customers or suppliers, and especially competitors.After a universal historical reminder of accounting, we pose the following problem: Wouldn't the SCF be an opportunity to develop a financial communication

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E.S. Druzhilovskaya, E. S. "Improving the system of measurement objects in Russian accounting and reporting." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 11 (November 7, 2022): 15–25. http://dx.doi.org/10.33920/med-17-2211-02.

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Currently, the process of reforming Russian accounting and reporting (including healthcare organizations) is going very actively. Every year, the Ministry of Finance of the Russian Federation approves new Federal Standards (FAS) and amends existing accounting regulations. At the same time, the system of accounting objects and elements of financial statements is also subject to significant adjustments. In turn, the basis of accounting and reporting is measurement. In this regard, the above objects and elements can, in our opinion, be called measurement objects in accounting and reporting.Improv

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Fransiscus, Raymond, and Siti Junaidah Hasibuan. "The Role of Accounting in Business Law Compliance: Regulatory and Implementation Perspectives in Indonesia." Manajemen: Jurnal Ekonomi 7, no. 1 (2025): 142–49. https://doi.org/10.36985/tkx1ra49.

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The development that continues to occur in the Indonesian business world, requires every agency and organisation related to finance to implement and encourage the creation of a good accounting system in supporting compliance with business law. Accounting is the art of identifying, measuring, and reporting transactions and other events that are relevant to the need for information that is useful to users for economic decision making. This study aims to analyse how accounting can contribute to ensuring companies meet applicable legal regulations, as well as the challenges faced in its implementa

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Sulkifli Ar, Abustan Nur, Abd. Rizal, Aiedil Pebri Suwarna, and Musdalifah Musdalifah. "Analisis Efektivitas Sistem Informasi Akuntansi Penjualan Tunai pada PT Hadji Kalla Toyota Cabang Kolaka." AKUNTANSI 45 6, no. 1 (2025): 256–72. https://doi.org/10.30640/akuntansi45.v6i1.4258.

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This study aims to analyze the effectiveness of the accounting information system for cash sales at PT Hadji Kalla Toyota Kolaka Branch. The main focus of the research is on how the cash sales system for spare parts and units is implemented within the workflow involving various internal departments such as the branch head, FAH, workshop head, cashier, part admin/counter, salesman/salesgirl, story department, and treasury. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and document analysis from secondary sources. The results show

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18

Alozie, Christopher Enyioma. "Fund accounting and government-wide financial reporting during the Pre-IPSAS implementation era from a Nigerian experience." Journal of Public Budgeting, Accounting & Financial Management 32, no. 3 (2020): 339–58. http://dx.doi.org/10.1108/jpbafm-01-2019-0017.

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PurposeThis paper assessed accuracy level in accounting for government funds in Nigeria's federal treasury and their faithful presentation in government financial reporting. It aimed to determine whether the reported annual balances in Nigeria's financial reporting were reliable or otherwise. Data used in analysis were obtained from secondary sources from federal treasury.Design/methodology/approachEx-post “facto” analysis method was adopted in the study involving the use of statistical techniques of absolute or aggregate mean percentage error derived from differences between recomputed and pu

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Delija, Alma. "The Financial Performance of MFIs in Albania." Journal of Educational and Social Research 7, no. 2 (2017): 147–51. http://dx.doi.org/10.5901/jesr.2017.v7n2p147.

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Abstract This documents aims to study the progress of the development of two operational structures, it MFIs and SMEs in our country. In this context, this research analyzed the progress and development financial institutions (MFIs) and their impact on the promotion and development of SMEs in Albania. Through performance evaluation of leading MFIs operating in our country, it is examining the potential opportunity and the role they play in increasing the profitability of SME's. The financial industry is considered more important seeing that they contribute to the economic development of the co

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NOPIYANI, PUTU EKA, MERTYANI SARI DEWI, NI MADE WULAN SARI SANJAYA, and NI WAYAN ANI SAVITRI. "PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) (STUDI KASUS PADA “UMKM DEK DWIPA” PASAR BANYUASRI)." GANEC SWARA 18, no. 2 (2024): 709. http://dx.doi.org/10.35327/gara.v18i2.850.

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This research was aimed to obtain descriptive findings about the financial statemens of UMKM Dek Dwipa 2022, the financial statements of UMKM Dek Dwipa 2022 in accordance with Financial Accounting Standards (FAS), and comparison between the financial statements of UMKM Dek Dwipa and UMKM Dek Dwipa financial statements which were prepared in accordance with Financial Accounting Standards (FAS) in 2022. The methods used in collecting the data were dokumentation, interviews, and literature. The results showed that the financial statements which were prepared by UMKM Dek Dwipa were not in accordan

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Challen*, Auliffi Ermian, Verni Yuliaty Ismail, and Muhammad Faisal. "Enhancing Students' Hard Skills in Preparing Financial Statements in Accordance with Financial Accounting Standards for Micro, Small, and Medium Enterprises Using Excel Applications." Dinamisia : Jurnal Pengabdian Kepada Masyarakat 9, no. 1 (2025): 42–49. https://doi.org/10.31849/dinamisia.v9i1.21810.

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Preparation of financial statements must be in accordance with applicable financial accounting standards. Financial Accounting Standards for Micro, Small, and Medium Entities (FAS for MSME) is one of the financial accounting standards that is simple and easy to implement by MSMEs. Graduates of Vocational Accounting Department who later work in MSMEs are expected to be able to assist MSMEs in making financial reports according to standards. Community service aims to build students' awareness of the importance of FAS for MSME, to provide knowledge about the rules in FAS for MSME, to prepare fina

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Romanova, I. V., and N. A. Berdnikova. "On the content and formation of accounting statements in the conditions of application of FAS 4/2023." Economics and Management 30, no. 7 (2024): 861–68. http://dx.doi.org/10.35854/1998-1627-2024-7-861-868.

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Aim. Compare the composition and content of the accounting (financial) republic, as well as the requirements for its formation, presented in FAS 4/2023 and the currently applicable regulatory documents regarding these aspects.Objectives. To analyze the provisions of FAS 4/2023; to conduct a comparative analysis of the content of FAS 4/2023 and current regulations in the field of preparation and presentation of accounting (financial) statements; to identify similarities and differences between the documents; to identify changes in the content and formation of accounting (financial) statements f

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Sitnikova, V., and S. Sitnikova. "FAS 4/2023: Material Information in Accounting (Financial) Statements." Auditor 11, no. 4 (2025): 21–27. https://doi.org/10.12737/1998-0701-2025-11-4-21-27.

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FAS 4/2023 «Accounting (Financial) Statements» is applied starting from the accounting (financial) statements for the year 2025, which indicates increased attention to the provisions that are required to be applied in the formation of reporting information. The formation and disclosure of information in the accounting (financial) statements is carried out with the application of the materiality requirement. The article pays attention to the provisions of the standard, which deal with the application of the requirement of materiality in the formation and disclosure of information in accounting

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Eka Fitriyani, Indriyani Nur Isnaeni, Satria Dwiky Sektiawan, and Endang Kartini Panggiarti. "Analisis Perlakuan Akuntansi Atas Selisih Kurs Dalam Transaksi Mata Uang Asing PT Industri Jamu Dan Farmasi Sido Muncul Tbk." Jurnal Kendali Akuntansi 2, no. 1 (2023): 256–63. https://doi.org/10.59581/jka-widyakarya.v2i1.2095.

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This research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and forei

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Mnif Sellami, Yosra, and Marwa Tahari. "Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks." Journal of Applied Accounting Research 18, no. 1 (2017): 137–59. http://dx.doi.org/10.1108/jaar-01-2015-0005.

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Purpose The purpose of this paper is to investigate the compliance level of Islamic banks with disclosure accounting standards in some Middle East and North African countries, and most importantly to analyse the factors associated with compliance. Design/methodology/approach This study uses a self-constructed checklist of 203 items to measure the compliance of 38 Islamic banks with disclosure accounting standards during the 2011-2013 period. A multivariate regression analysis is used to determine significant factors influencing the extent of this compliance. Findings The results show a wide va

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NEELOVA, Natal’ya V., Yurii Yu KOCHINEV, Lyudmila A. GUZIKOVA, and Ol’ga N. MAKAROVA. "Topical issues of practical application of Federal Accounting Standard (FSBU) 25/2018 – Accounting for Leases." International Accounting 28, no. 1 (2025): 4–23. https://doi.org/10.24891/ia.28.1.4.

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Subject. This article discusses the lease relations regulated by Federal Accounting Standard (FSBU) 25/2018 – Accounting for Leases. Objectives. The article aims to identify problems in the practical application of FAS (FSBU) 25/2018 and develop recommendations for their elimination based on IFRS 16 – Leases. Methods. For the study, we used the methods of analysis and synthesis, comparison, and generalization. Results. The article identifies transactions that are not regulated by FAS (FSBU) 25/2018. It clarifies the wording of the cases of classification of lease and sublease as operating ones

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Et.al, Azam Abdelhakeem Khalid. "Accounting Treatment for Ijarah and Ijarah MuntahiaBittamleek in Sudanese Islamic Banks." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 3 (2021): 776–81. http://dx.doi.org/10.17762/turcomat.v12i3.784.

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Purpose – This paper aims to review and analyze the concept of Ijarah and Ijarah MuntahiaBittamleek (IMB)in Sudanese Islamic banks. Design/methodology/approach-The researchers followed descriptive analytical methodology and Inductive method in conducting this study as well as the comparative method to compare FAS No.8 to IAS 17 concerning the accounting treatments. Also,the applied method was used for the practical side of the study based upon the financial reports in the Sudanese Islamic banks. Findings -The study found that the main difference between two standards is that FAS No

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Neelova, Natalia, Yuriy Kochinev, and L. Guzikova. "Impact of the Application of FAS 25/2018 «Accounting for Leases» on the Financial Performance of the Lessee." Auditor 9, no. 5 (2023): 33–44. http://dx.doi.org/10.12737/1998-0701-2023-9-5-33-44.

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Th e relevance of the topic is due to the transition of non-financial organizations in the Russian Federation from 2022 to a new procedure for accounting for lease agreements in accordance with FAS 25/2018 «Accounting for leases». The paper considers changes in the accounting of lessees, different ways of accounting for lease agreements (the main accounting procedure and simplified methods: without discounting the lease liability and without recognizing the right of use asset and liability), differences with tax accounting for income tax. The influence on the financial statements of the lessee

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Zubov, Denis A., and Natalia S. Plaskova. "PRACTICAL APPLICATION ISSUES OF FEDERAL ACCOUNTING STANDARD 25/2018 “LEASE ACCOUNTING”." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/2, no. 131 (2022): 151–58. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.02.023.

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With the advent of year 2022, it has become mandatory to apply norms of new Federal Accounting standard (FAS) 25/2018 [25], which establishes and regulates new ways of lease transactions recording in accounting. Since this FAS is only a brief “squeeze” of International Financial Reporting Standard 16 “Lease” [8] accountants of both parties of the lease agreement (both operating and financial (leasing)) face several difficulties with reflecting of respective transactions in accounting books. At the same time, the issue with determine the taxpayer for property tax on objects, the tax on which is

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Habibah, Zahratunisa, and Tutut Dewi Astuti. "THE INFLUENCE OF EDUCATION LEVEL, BUSINESS AGE, AND ACCOUNTING TRAINING ON FINANCIAL REPORTING OF MSMEs BASED ON STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH (SAK EMKM)." Journal of Management : Small and Medium Enterprises (SMEs) 17, no. 3 (2024): 1473–89. https://doi.org/10.35508/jom.v17i3.19580.

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This study examines how the effect of education level, length of business, and accounting training on the preparation of MSME financial statements based on Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) or Financial Accounting Standards for Micro, Small, and Medium Enterprises (FAS MSMEs) in Kalibawang District. MSMEs play a significant role in the Indonesian economy, yet managing their finances presents numerous difficulties. A Likert questionnaire was used to gather the data, and multiple linear regression was used for analysis. The findings indicate that the only f

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Arize, Augustine C., Ioannis N. Kallianiotis, John Malindretos, Denise Stabile, and Demetri Tsanacas. "Pension Accounting Treatment: A Review of the Literature." Accounting and Finance Research 6, no. 3 (2017): 169. http://dx.doi.org/10.5430/afr.v6n3p169.

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In December of I 985 the Financial Accounting Standards Board issued Statement of Financial Accounting Standards No. 87 in an attempt to overcome some of the shortfalls of earlier standards for pension accounting under FAS No. 36 and APB Opinion No. 8. (Note 1)

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Placido, Kristelle Joy C., Kate Corine R. Buduan, Vea Neth A. De la Cruz, and Ynah Bianca E. Reynon. "Financial Management Practices and Financial Accounting Standards Compliance: Case of MSMEs in the Northern Philippines." International Journal of Entrepreneurship, Business and Creative Economy 4, no. 2 (2024): 16–34. http://dx.doi.org/10.31098/ijebce.v4i2.2035.

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Starting a business appeared simple; however, many businesses fail to maintain their operations in the long run. Based on this issue, this study explores the depth of understanding and knowledge of MSME business owners in Ilocos Norte, Philippines, regarding compliance with Financial Accounting Standards (FAS) and Financial Management Practices (FMP). Additionally, it seeks to determine the relationship between FAS and FMP and the success of businesses. The methodology used was a descriptive and correlational design. The data was gathered from 379 MSMEs through a survey questionnaire. A 4-Like

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Cheng, Lester. "FAS 133 Option Fair Value Hedges: Financial Engineering and Financial Accounting Perspectives." CFA Digest 33, no. 2 (2003): 46–47. http://dx.doi.org/10.2469/dig.v33.n2.1271.

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Poitras, Geoffrey. "Accounting standards for employee stock option disclosure: The current debate." Corporate Ownership and Control 4, no. 3 (2007): 87–95. http://dx.doi.org/10.22495/cocv4i3p8.

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The paper examines the implications of recent changes to accounting standards for employee stock based compensation with contingent features. The Dec. 2005 implementation of FAS 123R by the Financial Accounting Standards Board requires the fair value of such expenses to be recorded in net income. The change is now impacting the reported financial statements of firms that have been substantial users of employee stock options. This provides an opportunity to directly assess the actual impact of FAS 123R on such firms. Arguments for and against mandatory expensing are reviewed and an assessment o

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Sannikova, L. V., B. V. Zembatova, I. D. Rakov, and L. S. Kabir. "New lease accounting standard: Problems and prospects." Economics and Management 30, no. 12 (2025): 1440–54. https://doi.org/10.35854/1998-1627-2024-12-1440-1454.

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Aim. The work aimed to establish the presence or absence in the expert community of approaches to solving the difficulties of applying the Federal Accounting Standard (FAS) 25/2018, that are identified in practice, shared by all or most experts.Objectives. The work seeks to systematize the main problems of applying the FAS 25/2018 standard by business entities.Methods. The study employed general economic analysis, taking into account the specifics of accounting activities. The authors studied Russian regulatory documentation, international financial reporting standards, as well as scientific r

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Ula, Nimatul, and Nawirah Nawirah. "IMPLEMENTASI SAK SYARIAH DALAM LAPORAN KEUANGAN KOPERASI PENGKREDITAN RAKYAT SYARIAH (KPRS)." EL Muhasaba Jurnal Akuntansi 11, no. 2 (2020): 123–32. http://dx.doi.org/10.18860/em.v11i2.8045.

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The purpose of this study is to determine the suitability of the presentation of the An-Nahl Pandaan KPRS financial statements to Syaria FAS. This research uses descriptive qualitative research in which the purpose is to describe and illustrate the application of Sharia Financial Accounting Standards in terms of the financial statements prepared by KPRS An-Nahl Pandaan. The techniques used in data collection are through observation, interviews, documentation, and online data search techniques. The results of the analysis and discussion of this study indicate that most of the financial statemen

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Солдаткина, О. А. "Inventory accounting in accordance with IAS 2 and FAS 5/2019." Экономика и предпринимательство, no. 5(118) (June 11, 2020): 1097–101. http://dx.doi.org/10.34925/eip.2020.118.5.228.

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В статье представлены результаты исследования бухгалтерского учета запасов в соответствии с Федеральным стандартом бухгалтерского учета ФСБУ 5/2019 и международными стандартами финансовой отчетности. Проведен анализ требований к учету и раскрытию информации о запасах в финансовой отчетности согласно МСФО (IAS) 2 и ФСБУ 5/2019. Российские компании с 2021 года переходят на новый федеральный стандарт и обязаны подготовиться к изменившимся требованиям. The article presents the results of a study of inventory accounting in accordance with the Federal accounting standard FAS 5/2019 and international

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Lukach, David, and Scott Sulzberger. "FAS 125: Accounting for transfers and servicing of financial assets." Journal of Corporate Accounting & Finance 8, no. 1 (1996): 1–25. http://dx.doi.org/10.1002/jcaf.3970080102.

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Junaidi, Junaidi, Ridwan Ridwan, and Fazli Syam BZ. "The Impact of Financial Accounting Standard Implementation and Internal Control Structure on Financial Report Quality and Annual Member Meetings." International Journal of Finance, Economics and Business 1, no. 2 (2022): 132–40. http://dx.doi.org/10.56225/ijfeb.v1i2.28.

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Cooperatives are proven to be able to make an important contribution to economic development which can improve a community's economy in terms of income increase. The purpose of this study is to examine the effect of Financial Accounting Standards for Entities Without Public Accountability (FAS-EWPA) implementation and internal control structure on cooperatives’ financial report quality and annual member meetings in West Aceh regency, Aceh Province, Indonesia. The research uses a quantitative approach with census methods and a causality study. Unit of analysis is a cooperative employee in West

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Druzhilovskaya, Emilia Sergeevna. "New disclosure requirements for fair value in financial statements." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 02 (February 4, 2022): 6–16. http://dx.doi.org/10.33920/med-17-2202-01.

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Currently, fair value is already actively used in the Russian Federal Accounting Standards (FAS). To an even greater extent, the projects of the new FAS are expanding the scope of application of this value in domestic accounting. As a result, in the future there will most likely not be a single item of accounting for which fair value is not used. Thus, the rules related to the fair value are becoming more and more relevant. It should be noted that the FAS does not establish these rules, but refers organizations (including healthcare organizations) to the regulations of the International Financ

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Nardina, S. A., and А. А. Remizova. "Algorithm for transition to FAS 6/2020 «Fixed assets» — optimal option." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 2 (February 9, 2022): 142–50. http://dx.doi.org/10.33920/sel-11-2202-04.

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he article discusses a retrospective simplified procedure for the transition of commercial organizations to the Federal Accounting Standard 6/2020 «Fixed Assets», which comes into force on 01.01.2022, and can be applied by all commercial organizations, including those who are small businesses, but which are prohibited submit simplified accounting (financial) statements. A step-by-step instruction for a simplified transition to Federal Accounting Standard 6/2020 «Fixed Assets» is presented. On practical examples, all possible nuances of adjusting the data of accounting (financial) statements in

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Lukinova, Elena. "Questions of practical application of the SGC “Fixed assets”." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 1, 2020): 15–23. http://dx.doi.org/10.33920/med-17-2005-02.

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The law “on accounting” includes The Federal accounting standards (hereinafter referred to as the FAS), which must be developed on the basis of international standards, as part of the basic documents in the field of accounting regulation that are mandatory for application. FAS for public sector organizations (hereinafter referred to as SGC).the Ministry of Finance of the Russian Federation develops accounting standards in accordance with the Program for developing Federal accounting standards for public sector organizations. Since 01.01.2018, five of the 29 originally planned SGC have been app

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Budianto, Roni, Denny Susanto, Seandy Ginanjar, and Eko Suyono. "Factors affecting on the quality of financial reports in small and medium size enterprises." Risk Governance and Control: Financial Markets and Institutions 14, no. 2 (2024): 15–24. http://dx.doi.org/10.22495/rgcv14i2p2.

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This study seeks to examine the influence of financial literacy, educational level, information technology, and the implementation of Financial Accounting Standards for small and medium-sized enterprises (FAS SMEs) on the quality of financial reports for restaurant small and medium business enterprises in the Banyumas region of Indonesia. A sample of 100 restaurants was selected from a population of approximately 300 small and medium-sized restaurants using a simple random sampling method with the Slovin’s formula. Data was collected by distributing questionnaires. Out of a total of 300 questi

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Lastri, Surna, Fitri Yunina, and Masriani Masriani. "FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN ACEH BARAT." J-ISCAN: Journal of Islamic Accounting Research 3, no. 1 (2021): 23–34. http://dx.doi.org/10.52490/j-iscan.v3i1.1147.

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This study aims to analyse factors that influence financial report quality. Data collection was done using a questionnaire in Regional Financial Management Agency Aceh Barat District. The population was employee at the finance department. The data were analysed using multiple logistic regression. The result shows that employment of financial accounting standards (FAS) and government employee competencies are partially and simultaneously influence the quality of the financial report.

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Choi, Jongmoo Jay, Connie X. Mao, and Arun D. Upadhyay. "Earnings Management and Derivative Hedging with Fair Valuation: Evidence from the Effects of FAS 133." Accounting Review 90, no. 4 (2014): 1437–67. http://dx.doi.org/10.2308/accr-50972.

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ABSTRACT Barton (2001) and Pincus and Rajgopal (2002) show that earnings management through discretionary accruals and derivative hedging are partial substitutes in smoothing earnings before 1999. In this study, we investigate whether Financial Accounting Standard (FAS) 133 regarding hedge accounting in 2000 has influenced the relative merit of the two earnings-smoothing methods. Based on a sample of S&P 500 nonfinancial firms during 1996–2006, we find that the substitution relation between derivative hedging and discretionary accrual is significantly attenuated after FAS 133 implementatio

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., Fitriani. "The Differences Of Ijarah Financing and Conventional Lease On Islamic Law and Accounting Perspectives." IQTISHADUNA 8, no. 2 (2018): 139–48. http://dx.doi.org/10.20414/iqtishaduna.v8i2.689.

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The main objective of this study is to explore the nature of accounting for Ijarahfinancing and its differences with conventional lease financing from the Islamic law and accounting perspectives.The study makes a comparison between the International Accounting Standard on leasing (IAS 17); the accounting standard for Ijarah (FAS 8) as developed by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI); and Statement of Financial Accounting Standards (Pernyataan Standar Akuntansi Keuangan/PSAK 107). The study found that there are major differences as to the nature

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Roulstone, Darren T. "Effect of SEC Financial Reporting Release No. 48 on Derivative and Market Risk Disclosures." Accounting Horizons 13, no. 4 (1999): 343–63. http://dx.doi.org/10.2308/acch.1999.13.4.343.

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This study compares the disclosures about derivatives and market risk made by 25 SEC registrants in the years before (1996) and after (1997) the adoption of Financial Reporting Release No. 48 (SEC 1997) (FRR No. 48). FRR No. 48 requires firms to disclose how they account for derivatives and provide quantitative and qualitative disclosures about exposure to market risk. Market risk disclosures, encouraged but not required under FAS No. 119, improved greatly under FRR No. 48 but varied widely in detail and clarity. The majority of registrants provided quantitative and qualitative disclosures of

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Ida Ayu, Ratih Manuari, Laksmi Sena Hartini Made, Ayu Diah Widari Putri Putu, Andre Laoh, and Karisma Indiani Ni Made. "CULTURAL INFLUENCE AND COMPLIANCE: MSME'S ADOPTION OF FAS MSME’S FOR FINANCIAL REPORTS." JRAK 17, no. 2 (2025): 197–209. https://doi.org/10.23969/jrak.v17i2.22508.

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Many MSMEs in Bali are still unaware of the Financial Accounting Standards for MSMEs (FAS MSMEs), which are crucial for decision-making. Limited human resources hinder their ability to prepare structured financial reports. This study examines the influence of perceived benefits and obstacles on MSMEs' intention to adopt FAS MSMEs, with Menyama Braya as a moderating variable. Based on 200 MSME respondents using Moderated Regression Analysis (MRA), the findings indicate that perceived obstacles and Menyama Braya positively affect the intention to adopt FAS MSMEs, and Menyama Braya also strengthe

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Soldatkina, O. A. "ACTUAL ISSUES OF FORMATION OF DATA ABOUT RESERVES ACCORDING TO RUSSIAN AND INTERNATIONAL REQUIREMENTS." Vestnik of Khabarovsk State University of Economics and Law, no. 1-2 (October 20, 2020): 37–43. http://dx.doi.org/10.38161/2618-9526-2020-1-2-28.

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The article reflects the results of a study that describes similarities and differences between the current re-quirements of IFRS (IAS) 2 and the new Federal Accounting Standard (FAS 5/2019) on formation of data in financial statements about reserves. Special attention is paid to the problems of recognition, estimation, classification and accounting of reserves under new requirements.

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Allyaeva, Tatyana V., Tengr E. Dordzhieva, Mergen S. Muchkaev, Badma B. Tugulchiev, and Altana V. Bimbeeva. "ACCOUNTING FOR INCOME: ANALYSIS OF THE PROVISIONS OF THE FAS PROJECT “INCOME”." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/4, no. 137 (2023): 164–69. http://dx.doi.org/10.36871/ek.up.p.r.2023.05.04.021.

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This article contains an analysis of the terms and definitions used in the accounting of income and collections of non-profit organizations of non-budgetary sectors in accordance with sustainable accounting standards and standard financial income results. The provisions of the draft of the new FSBU «Income» for maritime and non-profit organizations of the non-state sector were considered. These requirements were formulated taking into account the requirements of Russian POA 9/99 and the provisions of the fast financial reporting forecast. As a result of the study, the main problems associated

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