Academic literature on the topic 'Financial results accounting'

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Journal articles on the topic "Financial results accounting"

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Mamadiyarov, Zokir, and Firuza Karimova. "ACCOUNTING OF FINANCIAL RESULTS IN BANKS AND INTERNATIONAL STANDARDS." Frontline Marketing, Management and Economics Journal 4, no. 9 (2024): 28–39. http://dx.doi.org/10.37547/marketing-fmmej-04-09-04.

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Accounting of financial results in banks is very important to show their financial status and activity correctly. Financial accounting in banks involves measuring, recording and reporting financial transactions, assets, liabilities, equity, income and expenses. These reports provide stakeholders, including regulators, investors and management, with important insights into the financial health of the bank. The complexity of banking operations, along with regulatory requirements, makes it mandatory for banks to adhere to international accounting standards that ensure transparency, comparability
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Bachtijeva, Diana. "The Influence of Creative Accounting to the Formation of the Accounting Policy and Accounting’s Results." Buhalterinės apskaitos teorija ir praktika, no. 19 (June 12, 2019): 1. http://dx.doi.org/10.15388/batp.2019.5.

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The accounting's policy choice and creating is influenced by accounting theory, impact factors, each company's objectives, and this makes company unique. Legislation for businesses in creating accounting policies allow to choose the following accounting methods and techniques that are most revealing aspects of the activities of the enterprise. In cases where the situation is not exactly to regulate the law is left to creativity. There is a need to apply creative accounting, which is identified as a factor influencing the choice of accounting policy. Taking into account the environmental factor
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Feigel, Marina L., and Anna N. Meitova. "REGULATORY REGULATION OF ACCOUNTING FINANCIAL RESULTS IN ACCOUNTING REPORTING." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2/4, no. 143 (2024): 125–30. http://dx.doi.org/10.36871/ek.up.p.r.2024.02.04.015.

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The scientific article is aimed at studying the features of accounting within the existing system of legal regulation in Russian practice. Regulatory regulation in the field of accounting, including financial results, is often modified, which leads to the need to study this issue on an ongoing basis. To form a conceptual basis for accounting within the framework of an organization’s activities, it is extremely important to comply with the norms of current legislation in the field of accounting. The basis of the methodological apparatus of this study is the conceptual framework and systematic a
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Исраилова, З. Р., and А. С. Усманов. "Features of accounting for financial results." Экономика и предпринимательство, no. 2(115) (May 6, 2020): 1245–48. http://dx.doi.org/10.34925/eip.2020.115.2.250.

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В статье рассмотрена одна из важнейших категорий экономики предприятия и один из самых важных участков бухгалтерского учета - финансовый результат предприятия, определяющий напрямую не только текущую деятельность, но и дальнейшее развитие. Внимание акцентируется на прибыли предприятия как главной цели, служащей базой для удовлетворения потребностей личных и производственных, позволяющей повысить социально-экономическое благосостояние и расширения производственной деятельности.
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Ovlayev, Sukhrob Temur ugli. "FEATURES OF ACCOUNTING OF FINANCIAL RESULTS." SCHOLAR 1, no. 29 (2023): 21–31. https://doi.org/10.5281/zenodo.10055612.

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In this article discusses the requirements for the quality of accounting information. The factors influencing the formation of accounting information in the preparation of financial statements have also been clarified. As a result of the study, the directions for improving the quality of accounting information were recommended.
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Sari, Devi Novita, and Dwi Tirta Kencana. "Analisis Pengaruh Penghargaan Finansial, Pelatihan Profesional, Nilai–Nilai Sosial Terhadap Minat Mahasiswa Akuntansi Dalam Memilih Karir Sebagai Akuntan Publik." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 6, no. 4 (2025): 701–6. https://doi.org/10.47065/ekuitas.v6i4.7230.

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The reason for the low number of public accountants is due to the lack of interest of accounting student in this profession. Infact, the public accounting profession is an important proffesion because the publik accounting profession working in a piblik accountig firm (KAP) is a proffesion that aims to prove the princples of transparancy, accountability, liability, independence and fairness that have been implemented in financial report. This research aim to test and analyzw how influential financial rewards, professional training, and social values are on students’ nterest in choosing a caree
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Lidiia, O. Voloshchuk, M. Selivanova Natalіа, and V. Dragomir Dana. "Accounting Organization of Financial Results: The Procedure for Determination, Formation and Improvement." Economics: time realities 1, no. 59 (2022): 14–21. https://doi.org/10.5281/zenodo.7226579.

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The article is devoted to the accounting organization of financial results with the definition of their order, formation and improvement. Theoretical bases of the accounting organization of financial results have been investigated: the economic maintenance and concept of financial results have been defined also according to the current regulatory documents; approaches in the interpretation of the concept of "financial results" have been considered; The procedure for recognizing revenues and expenses and the financial results formation at the enterprise and the financial results forma
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UZHVA, Alla, Larysa IVANCHENKOVA, Halyna TKACHUK, and Larysa SKLIAR. "CONCEPTUAL ASPECTS OF FINANCIAL RESULTS FORMATION." Ukrainian Journal of Applied Economics and Technology 7, no. 2 (2022): 18–24. http://dx.doi.org/10.36887/2415-8453-2022-2-2.

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The article examines the conceptual aspects of the formation of financial results in accounting. The formation of financial results is based on the classical theories of accounting, static and dynamic, on their features like the purpose of calculation, the interests of users, elements of calculation, evaluation of elements of calculation, conditions of calculation. It is established that the financial results are a monetary form of results of the enterprise economic activity, expressed in profit or loss. The financial result is based on the results of production and sales processes, so it is o
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Shahbanov, R. B., and M. M. Khalidov. "On Accounting of Economic Entity Financial Results." Herald of Dagestan State University 36, no. 1 (2021): 14–21. http://dx.doi.org/10.21779/2500-1930-2021-36-1-14-21.

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Deitch, U. Yu. "ACCOUNTING AND TAX REPORTING OF FINANCIAL RESULTS." Mongolian Journal of Agricultural Sciences 13, no. 2 (2015): 141–45. http://dx.doi.org/10.5564/mjas.v13i2.534.

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This article presents a synthetic and analytical accounting of financial result from the sale of products and the final financial result; reflects the operational and non-operating income and expenses from fines, penalties. And, also in this paper, we consider the differences, similarities and the interaction of tax and accounting.Mongolian Journal of Agricultural Sciences Vol.13(2) 2014: 141-145
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Dissertations / Theses on the topic "Financial results accounting"

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Zaderaka, Natalia Nikolaevna, and Natalia Vitaliyivna Kyryk. "Concepts of determination of financial results: current state and development prospects." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53913.

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1. Drozd IK, Nazarova GB Concepts of accounting and control of financial results (at the enterprises of railway transport): monograph. 2009. 229 p. 2. International Accounting Standards / trans. from English for order. S.F. Head. K .: Federation of Professional Accountants and Auditors of Ukraine. 1998. 736 p. 3. Instructions on the application of the Chart of Accounts for accounting of assets, capital, liabilities and business operations of enterprises and organizations: Order of the Ministry of Finance of Ukraine dated 30.11.1999 № 291 URL: https://zakon.rada.
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Paulino, Adeildo. "Uma contribuição para o estudo do Hedge Accounting nas instituições financeiras." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1769.

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Made available in DSpace on 2016-04-25T18:40:44Z (GMT). No. of bitstreams: 1 Adeildo Paulino.pdf: 1436645 bytes, checksum: 839ec64f05dc7a5a424691bc10252d00 (MD5) Previous issue date: 2010-06-14<br>Derivatives are financial instruments used by companies to manage risks arising from financial assets and liabilities included in its balance sheet or that will appear in future by operations already contracted. Risks mitigated by derivatives may be exposure to foreign exchange, interest rate, price of commodities or credit. Besides the protective function, the derivative can also be used for the p
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Ching, Chi Heng. "The impact of the new accounting standards for business enterprises (ASBE) on financial results of Mainland Chinese listed companies." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b1950287.

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Павличенко, Д. О. "Обліково-аналітичне забезпечення управління фінансовими результатами підприємства (на прикладі ТОВ «Арікол»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12404.

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У роботі розглядаються теоретичні аспекти обліку, аудиту та економічного аналізу ефективного використання фінансових результатів на ТОВ «Арікол». Проаналізовано теоретичні аспекти класифікації фінансових результатів, як у національних, так і міжнародних стандартах обліку, досліджено практичні питання обліку та аудиту формування фінансових результатів, здійснено аналіз основних економічних показників, що відображають результати діяльності підприємства і фінансовий стан; надано рекомендації щодо підвищення ефективності діяльності ТОВ «Арікол». Запропоновано основні напрямки вдосконалення, сфор
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Борисова, Ю. М. "Облік, контроль та аналіз фінансових результатів підприємства сільскогосподарського призначення". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Borisova1.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі проаналізовано загальні поняття та сутність фвнансових реультатів діяльності підприємства, проаналізовно стан системи бухгалтерського обліку та контролю фінансових результатів на приватному сільскогосподарському підприємстві «Курган». Проведено аналіз фінансових результатів базового підприємства за останні роки. За результатами дослідження запропоновані заходи, спрямовані на удосконалення системи бухгалтерського обліку та контролю фінансових результатів на приватному сільскогоспода
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Хон, О. В. "Облік і контроль доходів підприємницької діяльності (на прикладі ТОВ «Телекарт-Прилад»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Khon.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні основи сутності та класифікації доходів, теоретико-практичні аспекти обліку доходів за видами діяльності підприємств та їх відображення у фінансовій звітності з урахуванням вимог національних та міжнародних стандартів обліку, організаційні та практичні аспекти контролю формування доходів. Проаналізовано основні економічні показники розвитку підприємства, динаміку формування доходів за видами діяльності, показники прибутковості, діючу систему обліку та методику п
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Ovsyuk, Nina Vasylivna, and Natalia Vitaliyivna Kyryk. "Profit of the enterprise and features of its management." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53927.

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1. Blank I.A. Profit management. К.: НИКА-Центр, 1998. 544 с. 2. Brigham E.F. Fundamentals of financial management. Textbook: lane. from English. K .: Molod', 1997. 1000 s. 3. Kobets AO Formation of the mechanism of management of profit of the enterprises in the conditions of market economy: author's ref. on zdob. Science. stup. Ph.D. Donetsk National University. Donetsk. 2008. 21 p. 4. Kuts L.L. Enterprise capital: formation and use: reference. consp. Lectures. Ternopil: TNEU, 2012. 114 p. 5. Nagaichuk V.V. Indicators for assessing the quality of enterprise profits and the
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Гальцова, О. С. "Облік і контроль фінансових результатів діяльності підприємств торгівлі (на прикладі ТОВ «БАСКО»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Haltsova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти сутності фінансових результатів, обліку та контролю фінансових результатів та відображення їх у фінансовій звітності з урахуванням вимог національних стандартів обліку. Проаналізовано основні економічні показники розвитку підприємства, динаміку фінансових результатів та фінансовий стан підприємства, діючу систему обліку та методику проведення контролю фінансових результатів на підприємстві. Запропоновано напрямки поліпшення облікового забезпечення систе
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Балина, А. В., та A. V. Balina. "Совершенствование методов учета финансовых результатов организаций в сфере консалтинговых услуг : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93962.

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С ростом числа компаний, оказывающих консалтинговые услуги, усиливается конкуренция между ними, что требует от руководства поиска путей увеличения конкурентных преимуществ. В работе были проведены исследования, позволяющие повысить эффективность учетно-аналитического обеспечения в области бухгалтерского консалтинга и аутсорсинга. Идентифицированы и систематизированы факторы риска финансово-хозяйственной деятельности в сфере бухгалтерского консалтинга и аутсорсинга для целей повышения эффективности управления процессом формирования финансовых результатов. Разработана модель интегрированного ана
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Правда, М. Д. "Облік та аудит доходів і фінансових результатів: сучасний стан перспективи розвитку на прикладі ТОВ «Оріон»". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12627.

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У роботі розглядаються теоретичні аспекти визначення та класифікації доходу та фінансових результатів для цілей організації обліку, аудиту та аналізу, організація їх синтетичного та аналітичного обліку. Проаналізовано діючу практику обліку та аудиту доходів і фінансових результатів на ТОВ «Оріон». Запропоновано шляхи удосконалення обліку доходів та фінансових результатів на ТОВ «Оріон», а саме комплекс заходів, направлених на створення більш автоматизованої системи обліку, вдосконалення системи аналітичного обліку, та внесення змін до облікової політики підприємства, у частині відображ
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Books on the topic "Financial results accounting"

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American Institute of Certified Public Accountants., ed. Guide to communicating the results of personal financial planning engagements. American Institute of Certified Public Accountants, 1996.

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Riahi-Belkaoui, Ahmed. Performance results in value added reporting. Quorum Books, 1996.

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Petrov, Aleksandr, Ekaterina Listopad, Lyubov' Mel'nikova, Ol'ga Petrova, and Il'ya Savin. Financial accounting and reporting. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2079318.

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The textbook material allows you to study the rules for organizing and maintaining accounting records of property, sources of its financing, income, expenses and financial results, and reporting in order to use accounting information in enterprise management. It is illustrated with tables, figures, accounting diagrams, and examples of practical situations; each chapter contains control questions, tests, and correct answers. It was written with the information support of the SPS "ConsultantPlus". It is addressed to students of higher educational institutions studying in the direction of Bachelo
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Voronina, Larisa. Financial accounting: theory and practice. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1171982.

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The textbook is based on the normative acts of the system of regulatory regulation of accounting currently in force in the Russian Federation in accordance with the latest amendments to the Tax Code of the Russian Federation and the Labor Code of the Russian Federation.&#x0D; The basics of the organization of accounting and the principles of its differentiation into financial and managerial accounting are considered. The methodology of accounting for the assets, liabilities and capital of the organization is described, the main aspects of taxation are presented. Numerous practical examples, qu
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Belkaoui, Ahmed. Performance results in value added reporting. Quorum, 1996.

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American Bar Association. Law Practice Division, ed. Results-oriented financial management: A step-by-step guide to law firm profitability. American Bar Association, Law Practice Division, 2015.

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Iezzi, John G. Results-oriented financial management: A step-by-step guide to law firm profitability. 2nd ed. American Bar Association, 2003.

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United States. Joint Financial Management Improvement Program. JFMIP report on results and future plans for improving financial management. Joint Financial Management Improvement Program, 2002.

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United States. Joint Financial Management Improvement Program. JFMIP report on results and future plans for improving financial management. Joint Financial Management Improvement Program, 2001.

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Blasch, Doris M. Results of the field test of the proposed standards for financial statements of not-for-profit organizations and accounting for contributions. Financial Accounting Standards Board, 1994.

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Book chapters on the topic "Financial results accounting"

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Riccardi, Lorenzo. "Impact and Results on Financial Statements." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_3.

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Mioduchowska-Jaroszewicz, Edyta. "A Comparison of Financial Results Based on Accrual and Cash Accounting Data." In Eurasian Business Perspectives. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-67913-6_6.

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Veress, Attila, Ervin Denich, Ágnes Siklósi, and Krisztina A. Sisa. "International efforts to introduce a unified public sector accounting framework." In Navigating the Future. Szegedi Tudományegyetem, 2025. https://doi.org/10.14232/gtk.nfdsib.2025.9.

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Public sector financial accounting is important in the areas of measuring, evaluating and providing data on the economics of public organizations operating with public money. Decades ago, there was a need to develop global public sector accounting standards, the primary goal of which is to improve the quality of annual reports prepared by public sector agents, making budgeting financial data of individual nations more comparable. At the same time, other motives also appear in the background of unification efforts, such as the need for transparent management, improved accountability, and the co
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Nuryanah, Siti, and Sardar M. N. Islam. "Implications of The Results for Sound Financial Management Strategies, Corporate Governance, and Managerial and Financial Accounting Perspectives." In Corporate Governance and Financial Management. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137435613_7.

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Beretta, Valentina, Maria Chiara Demartini, Elisa Rita Ferrari, Andrea Tenucci, and Sara Trucco. "The Role of CFO and Controller in the Non-financial Information Process: Preliminary Results from an Exploratory Study." In SIDREA Series in Accounting and Business Administration. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-90355-8_25.

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Winfield, Jimmy, Mark Graham, and Taryn Miller. "Trends in Corporate Reporting." In Understanding Financial Accounting. Oxford University Press, 2021. http://dx.doi.org/10.1093/hebz/9780198847274.003.0014.

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This chapter discusses some emerging trends in financial reporting. The use of fair value to measure assets has been on the increase. Fair value measurement results in more relevant reporting, but there are concerns: it can increase earnings volatility; it can lead to less reliable reporting; and it can be costly. The chapter then considers the new accounting standards that are in development by the International Accounting Standards Board (IASB). The most significant of these is currently the Primary Financial Statements Project, which will standardise the subtotals used in the profit or loss
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Sampaio, Carlos A. F. "Fair Value Accounting." In Handbook of Research on Accounting and Financial Studies. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2136-6.ch002.

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This study aims to analyse the present state of fair value accounting research. A search on the Web of Science database was conducted. Article type documents containing “fair value” and “accounting” in the title were searched, and results returned 34 documents. A systematic literature approach was used to evaluate the articles. Results indicate that the banking sector is the main source of data for fair value accounting research. On the other hand, the adoption of fair value accounting seems to produce different results according to the type of industry sample used, the temporal context of the
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Podolianchuk, Olena. "ACCOUNTING AND TAXATION OF THE ACTIVITY RESULTS OF ENTERPRISES." In Theoretical and practical aspects of the development of modern scientific research. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-195-4-8.

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The financial condition of an entity depends on many factors, the most important of which is financial independence, which is the guarantor of a positive financial result, ie profit. The object of research is the system of accounting and taxation of performance. The subject of the research is theoretical-methodical and scientific-practical principles of accounting and taxation of financial results of enterprises by its types. Theoretical and methodical bases of scientific research became general scientific and special methods: abstract-logical (for theoretical generalizations of research resul
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Someya, Kyojiro. "Accounting Principles and Users of Financial Information." In Japanese Accounting. Oxford University PressOxford, 1996. http://dx.doi.org/10.1093/oso/9780198290452.003.0004.

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Abstract In July 1949 the Investigation Committee on Business Accounting Systems of the Economic Stabilization Board of Japan submitted an interim report, ‘Business Accounting Principles’, and a report, ‘Working Rules for Pre paring Financial Statements’, which stipulated the standard formats and methods of preparation of financial statements based upon the principles outlined in the interim report. Regarding the purpose of ‘Business Accounting Principles’, the foreword of the report states: Since business accounting systems in Japan, as compared with those in the Western countries, have much
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Labatut-Serer, Gregorio, Elisabeth Bustos-Contell, and Salvador Climent-Serrano. "The impact of earnings management and the economic cycle on stress test results." In Research Handbook on Financial Accounting. Edward Elgar Publishing, 2024. http://dx.doi.org/10.4337/9781803920597.00010.

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Conference papers on the topic "Financial results accounting"

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Farrakhova, F. F., and V. R. Mukhametova. "Theoretical aspects of accounting for financial results organization activities." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2019. http://dx.doi.org/10.18411/lj-01-2019-86.

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Chabaniuk, Olha, and Maksym Kuksinskyi. "DIGITALIZATION OF ACCOUNTING AND INFORMATION FLOWS REGARDING FINANCIAL RESULTS." In Modern Economic Science Development in the Context of Digitalisation. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-352-1-12.

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Ungureanu, Viorica. "Accounting for results under venture activity conditions." In Conferința științifică națională cu participare internațională "Integrare prin cercetare și inovare", dedicată Zilei Internaționale a Științei pentru Pace și Dezvoltare. Moldova State University, 2025. https://doi.org/10.59295/spd2024j.99.

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Accounting for results in venture-type activities is a particularly dynamic and complex field, given the specific characteristics of this type of business. The article addresses the challenges and particularities of accounting in the context of venture capital investments. The main objectives of the paper are to identify and analyse the accounting methods of financial results in SMEs financed with venture capital, as well as to evaluate the impact of these methods on the strategic decisions of investors. To achieve these objectives, a mixed research methodology based on theoretical-scientific
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Glazunova, Lilia, and Georgeta Melnic. "Depreciation of fixed assets and its impact on financial results." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.59.

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Fixed assets are vital to the strategic, financial, and operational domains of enterprises, especially within the dynamic economic environment of the Republic of Moldova. These assets represent a substantial portion of a company's investments, directly influencing economic performance and competitiveness. Depreciation, which systematically allocates the cost of fixed assets over their useful life, is integral to their management. This article examines the dual nature of depreciation, addressing its role in both accounting and fiscal contexts. It highlights the flexibility of accounting methods
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Sokolov, Andrew, Tatyana Elsukova, and Albina Sadykova. "MANAGEMENT OF FINANCIAL RESULTS OF THE ORGANIZATION BY USING MANAGEMENT ACCOUNTING TECHNIQUES." In 5th Economics & Finance Conference, Miami. International Institute of Social and Economic Sciences, 2016. http://dx.doi.org/10.20472/efc.2016.005.025.

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Lipkan, Galina E., and Tatyana V. Shchipantsova. "Accounting for financial results and the use of profits LLC "Imeni Negrun"." In Агропромышленный комплекс: проблемы и перспективы развития. Дальневосточный государственный аграрный университет, 2022. http://dx.doi.org/10.22450/9785964205517_4_36.

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Cheremushnikova, T. V., and D. D. Arslanova. "ACCOUNTING AND ANALYTICAL TOOL FOR FORMATION OF FINANCIAL RESULTS OF THE ORGANIZATION'S ACTIVITY." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.42.

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The article substantiates the importance of accounting and analytical tools for the formation of financial results of an organization in a crisis. The main directions of maintaining the financial stability of organizations in modern conditions are defined. Measures are proposed to increase the disclosure of information about the results of activities in order to attract potential inverters.
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T. Sulaiman, Twana, Omar Rabeea Mahdi, and Diyar M. Khoshnaw. "Using Environmental Accounting Approach in Assessing Environmental Cost Accounting Impact on Financial Performance." In The 5th International Scientific Conference on Administrative and Financial Sciences (CIC-ISCAFS'2025). Cihan University-Erbil, 2025. https://doi.org/10.24086/icafs2025/paper.1743.

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Abstract—Environmental cost accounting is an arising perception, prompting this investigation into its theoretical framework and its effect on the financial performance of oil industries in the area. Utilizing secondary data spanning from 2020 to 2024, sourced from the annual reports of selected oil industries operating in the Kurdistan Region, this study employs STATA version 12 for regression analysis. Results suggest that environmental cost variables significantly influence the financial performance of these oil industries, as determined by return of asset. This study advocates for the cons
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Akbasheva, D. M., and Z. Koichueva. "Accounting of income, expenses and financial results by major types activities for agricultural enterprises." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-11-2018-31.

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Akbasheva, D. M., and Z. Koichueva. "Accounting of income, expenses and financial results by main types activities for agricultural enterprises." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-12-2018-24.

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Reports on the topic "Financial results accounting"

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Kashyap, Varsha, Jill Hooks, Asheq Rahman, and Md Borhan Uddin Bhuiyan. Institutional Determinants of Carbon Financial Accounting Practices. Unitec ePress, 2020. http://dx.doi.org/10.34074/ocds.084.

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This paper investigates how and why firms affected by Emissions Trading Schemes (ETSs) are financially accounting for carbon in a voluntary setting. Using institutional theory, the authors seek to identify the determinants of a firm’s decision to adopt a particular carbon financial accounting practice. We identify the recognition and measurement practices for carbon-emission allowances using data gathered from the annual reports of ETS-affected firms in Australia. These practices are identified in the five stages of carbon-emission allowance transactions, namely, when these are: (1) received f
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Morón, Eduardo, Edgar Salgado, and Cristhian Seminario. Financial Dependence, Formal Credit and Firm Informality: Evidence from Peruvian Household Data. Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0011384.

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This paper examines the link between financial deepening and formalization in Peru. Using data from the National Household Survey, Bloomberg and the Central Bank of Peru Central Bank, the Catão, Pagés, and Rosales (2009) model is implemented at activity level (2-digits ISIC), and the Rajan and Zingales (1998) approach of sectors' dependence on external funds is followed. The sample is divided into three firm size categories, and two formality measures are assessed. Using the accounting books specification, robust results are obtained, supporting a significant and positive effect of credit grow
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Fryer, Michelle, Patricia Sadeghi, Miguel Soldano, Carlos Elías, Ursula Quijano, and Salomón García. Country Program Evaluation: Guyana (2008-2012). Inter-American Development Bank, 2012. http://dx.doi.org/10.18235/0010503.

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The 2008-2012 Country Program Evaluation for Guyana concludes that the Bank's strategy was aligned with the development objectives and economic priorities of the government. Nevertheless, its program has produced mixed results. In infrastructure, progress was achieved by consolidating the primary road network and extending the electrical grid to unserved areas; however, efforts to reduce losses in the electricity sector did not meet their target. In competitiveness, the financial and judicial sectors benefitted from institutional and structural reforms, and the business environment was strengt
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Shabelnyk, Tetiana V., Serhii V. Krivenko, Nataliia Yu Rotanova, Oksana F. Diachenko, Iryna B. Tymofieieva, and Arnold E. Kiv. Integration of chatbots into the system of professional training of Masters. [б. в.], 2021. http://dx.doi.org/10.31812/123456789/4439.

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The article presents and describes innovative technologies of training in the professional training of Masters. For high-quality training of students of technical specialties, it becomes necessary to rethink the purpose, results of studying and means of teaching professional disciplines in modern educational conditions. The experience of implementing the chatbot tool in teaching the discipline “Mathematical modeling of socio-economic systems” in the educational and professional program 124 System Analysis is described. The characteristics of the generalized structure of the chatbot information
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Delbridge, Victoria. Enhancing the financial position of cities: Evidence from Hargeisa. UNHabitat, 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/4.

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The City of Hargeisa, despite being in the very early stages of enhancing its financial position, has achieved significant reform in just a few years since its democratic establishment in 2002. The successes achieved are even more remarkable, considering the fragile context of Somaliland after 30 years of civil war within Somalia, which left widespread destruction and devastation in the city. This is compounded by Somaliland’s lack of recognition as a sovereign state by the international community. The case provides an illustrative example of leveraging urbanisation to raise municipal revenues
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Bleakley, Hoyt, and Kevin Cowan. Corporate Dollar Debt and Depreciations: Much Ado about Nothing? Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0010842.

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Much has been written recently about the problems for emerging markets that might result from a mismatch between foreign-currency denominated liabilities and assets (or income flows) denominated in local currency. In particular, several models, developed in the aftermath of financial crises of the late 1990s, suggest that the expansion in the "peso" value of "dollar" liabilities resulting from a devaluation could, via a net worth effect, offset the expansionary competitiveness effect. Assessing which effect dominates is ultimately an empirical matter. In this vein, this paper constructs a new
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Kao, Sovansophal, Phal Chea, and Sopheak Song. Upper Secondary School Tracking and Major Choices in Higher Education: To Switch or Not to Switch. Cambodia Development Resource Institute, 2022. https://doi.org/10.64202/wp.133.202203.

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Strengthening the quality of education, science and technology education is one of the four strategic rectangles of Rectangular Strategy Phase IV and at the heart of Cambodia’s ambition to achieve higher-middle-income status by 2030 and high-income status by 2050. To that end, increasing attention has been paid to improving both the quantity and quality of science education from secondary school through higher education. Empirically, it has been demonstrated that upper secondary school science can play a significant role in inspiring students to pursue STEM majors in higher education. Yet, the
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Jameel, Yusuf, Paul West, and Daniel Jasper. Reducing Black Carbon: A Triple Win for Climate, Health, and Well-Being. Project Drawdown, 2023. http://dx.doi.org/10.55789/y2c0k2p3.

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Black carbon – also referred to as soot – is a particulate matter that results from the incomplete combustion of fossil fuels and biomass. As a major air and climate pollutant, black carbon (BC) emissions have widespread adverse effects on human health and climate change. Globally, exposure to unhealthy levels of particulate matter, including BC, is estimated to cause between three and six million excess deaths every year. These health impacts – and the related economic losses – are felt disproportionately by those living in low- and middle-income countries. Furthermore, BC is a potent greenho
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Buesseler, Buessele, Daniele Bianchi, Fei Chai, et al. Paths forward for exploring ocean iron fertilization. Woods Hole Oceanographic Institution, 2023. http://dx.doi.org/10.1575/1912/67120.

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We need a new way of talking about global warming. UN Secretary General António Guterres underscored this when he said the “era of global boiling” has arrived. Although we have made remarkable progress on a very complex problem over the past thirty years, we have a long way to go before we can keep the global temperature increase to below 2°C relative to the pre-industrial times. Climate models suggest that this next decade is critical if we are to avert the worst consequences of climate change. The world must continue to reduce greenhouse gas emissions, and find ways to adapt and build resili
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