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Journal articles on the topic 'Financial results accounting'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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10

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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Hallunovi, Arjeta. "Financial results vs. implementation of accounting practices." Journal of Governance and Regulation 12, no. 2 (2023): 19–26. http://dx.doi.org/10.22495/jgrv12i2art2.

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It is worth mentioning that the proper implementation of accounting practices provides a good opportunity for firms to compete in the market in order to offer qualitative products and services, which have affordable prices for consumers (Nugroho et al., 2022). The main purpose of this study is to overview the impacts of the implementation of accounting practices in some manufacturing companies in Albania. To carry out this study, questionnaires distributed to manufacturing companies in the cities of Durrës and Tirana were used. It was noticed from the study that the most important elements of

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Pavelko, Olga. "FUNCTIONS OF FINANCIAL RESULTS ACCOUNTING OF CONSTRUCTION ENTERPRISES ACTIVITIES: TYPES AND MODIFICATION." INTERNATIONAL JOURNAL OF NEW ECONOMICS, PUBLIC ADMINISTRATION AND LAW 1, no. 3 (2019): 23–33. http://dx.doi.org/10.31264/2545-093x-2019-1(3)-23-33.

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Ibragimova, Aminat. "TRANSFORMATION OF MANAGEMENT ACCOUNTING RESULTS TO NON-FINANCIAL AND FINANCIAL INFORMATION IN GEOLOGICAL EXPLORATION." Vestnik of Kazan State Agrarian University 14, no. 4 (2020): 100–106. http://dx.doi.org/10.12737/2073-0462-2020-100-106.

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The article is devoted to the problems of transformation of the management accounting system and the information included in geological exploration, which involves the modernization of the management accounting system in the industry, which can provide internal and external users with financial and non-financial information, the introduction of non-financial reporting forms in practice, the modification of existing methods and applied technologies, convergence financial, economic and technological aspects in the course of standardization of accounting and reporting, as well as the development

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Voloshchuk, Lidiia, Natalіа Selivanova, and Dana Dragomir. "Accounting Organization of Financial Results: The Procedure for Determination, Formation and Improvement." Economics: time realities 1, no. 59 (2022): 14–21. http://dx.doi.org/10.15276/etr.01.2022.2.

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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 formation and a

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Gaybullaev, Rakhim Murodovich Ishturdiev Hassan. "IMPROVEMENT OF ACCOUNTING AND AUDIT OF FINANCIAL RESULTS IN BUSINESS ENTITIES." International Journal of Education, Social Science & Humanities. Finland Academic Research Science Publishers 11, no. 4 (2023): 1586–92. https://doi.org/10.5281/zenodo.7868729.

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<em>This article provides proposals and recommendations on the main areas of improving accounting and auditing of financial results of business entities. An analysis of theoretical views on accounting and auditing of financial results was carried out. The use of financial indicators in the economic activity of the enterprise and correct accounting are of great importance in achieving the financial result. The financial result is an important criterion for attracting potential partners. Accounting standards in force in the country for accounting and auditing of financial results in economic ent

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Busheva, A. Y., and O. V. Yeliseyeva. "ACCOUNTING AND ANALYTICAL SUPPORT OF FINANCIAL RESULTS MANAGEMENT." Вестник Алтайской академии экономики и права, no. 12 2019 (2019): 24–32. http://dx.doi.org/10.17513/vaael.843.

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Averkyn, Y. F. "Accounting for Revenues and Financial Results of Performance." Business Inform 11, no. 502 (2019): 282–89. http://dx.doi.org/10.32983/2222-4459-2019-11-282-289.

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ЦЕЛУЙКО И.Г., ЦЕЛУЙКО И. Г., ТРУБЧАНИНОВА И. В. ТРУБЧАНИНОВА И.В., and ПАХОМОВА Т. А. ПАХОМОВА Т.А. "MODERN TRENDS IN ACCOUNTING AND AUDITING FINANCIAL RESULTS." Экономика и предпринимательство, no. 4(165) (June 25, 2024): 1002–6. http://dx.doi.org/10.34925/eip.2024.165.4.200.

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В современном мире бухгалтерский учет и аудит финансовых результатов становится все более важным инструментом управления и принятия решений. Он не только отражает финансовую ситуацию экономического субъекта, но и предоставляет важные данные для анализа, планирования и прогнозирования. Поэтому бухгалтерам и аудиторам важно быть в курсе современных тенденций и применять их на практике, чтобы обеспечить надежную и актуальную финансовую отчетность. В данной статье освещаются современные тенденции бухгалтерского учета и аудита финансовых результатов. In the modern world, accounting and auditing of

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Türkmen, Bucan. "Errors and Abuses in Financial Accounting and Results." Procedia Economics and Finance 38 (2016): 77–83. http://dx.doi.org/10.1016/s2212-5671(16)30179-4.

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Шарафутина, О. А. "Methodology for auditing financial results." Экономика и предпринимательство, no. 2(139) (May 15, 2022): 1073–77. http://dx.doi.org/10.34925/eip.2022.139.2.212.

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В статье рассматривается методика аудита финансовых результатов. Приводит ся понятие финансового результата, определена цель его аудита. В рассматриваемой методике аудита финансовых результатов предлагается детализация аудита на стадиях формирования фи нансового результата. Автор в процессе исследования раскрывает порядок проведения аудита дохо дов и расходов как от обычных видов деятельности, так и прочих видов деятельности, определяет порядок формирования финансового результата деятельности и его последующее распределение, подтверждение данных бухгалтерского учета и бухгалтерской (финансовой

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Felippe, Gibran, and Luís Pérez Zotes. "Future of the national financial market: Moment of innovation by FinTechs in transformation to the national banking environment." Núcleo do Conhecimento 07, no. 10 (2020): 31–62. https://doi.org/10.32749/nucleodoconhecimento.com.br/accounting/financial-market.

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The Brazilian banking system is in a stage of maturity conducive to the receipt of a new entrant that, following the global trend, are FinTechs[3]. In this way, these companies that use technology to provide financial services, are beginning to impact the national financial market, bringing with it potential to shake the results of the country's large financial corporations. This article has a broad overview of the concentration of the national banking market, compared to global standards, as well as the dimensioning of opportunity for new entrants through technologies established by startups[

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Morozova, M. I., N. A. Lazareva, N. V. Moskalenko, and T. N. Sharonina. "Problematic issues of accounting and analysis of financial results." Entrepreneur’s Guide 14, no. 2 (2021): 51–61. http://dx.doi.org/10.24182/2073-9885-2021-14-2-51-61.

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Analysis of the financial performance of companies and organizations allows you to evaluate the final result obtained in the process of carrying out activities. An open market environment has not yet been created in Russia, so the analysis of the financial results of companies and organizations will always be used to assess the profitability of companies. The main source of analysis is financial results, the ratio of income and expenses. The statement of financial results is especially interesting because it can show various income, expenses and financial results of a company.

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Шарафутина, О. А. "Accounting and reporting of financial results of organizations' activities." Экономика и предпринимательство, no. 12(137) (May 3, 2022): 1342–45. http://dx.doi.org/10.34925/eip.2021.137.12.267.

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В статье рассмотрены вопросы бухгалтерского учета финансовых результатов и представление их в бухгалтерской (финансовой) отчетности организаций. Особое место в работе имеет отчет о финансовых результатах, как документ, который аккумулирует ключевые показатели изучаемой стороны бухгалтерского учета. The article discusses the issues of accounting of financial results and their presentation in the accounting (financial) statements of organizations. A special place in the work is the report on financial results, as a document that accumulates key indicators of the studied side of accounting.

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Phillips, Fred. "Evaluating Financial Results at Graphic Apparel Corporation (GAC): The Impact of Accounting Policies." Issues in Accounting Education 30, no. 1 (2014): 1–12. http://dx.doi.org/10.2308/iace-50762.

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ABSTRACT This case requires students to evaluate financial reporting practices adopted by a small apparel company. The company's owner/manager has recently taken the business in a new direction, and is asking for help in determining whether the company's existing financial accounting policies continue to be appropriate and how alternative policies would affect the reported financial results. This case will require students to apply knowledge of financial accounting and financial statement ratios to judge the appropriateness of selected accounting policies. This case is designed for use in intr

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Kharitonova, A. D., and M. E. Vasilenko. "ON THE ISSUE OF IMPROVING ACCOUNTING AND TAX ACCOUNTING OF FINANCIAL RESULTS OF TRADE ORGANIZATIONS." Economics Profession Business, no. 3 (September 6, 2023): 128–34. http://dx.doi.org/10.14258/epb202346.

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The article is devoted to the assessment of problems and methods of accounting and tax accounting of financial results. Accounting and tax accounting of financial results is an important part of economic activity. The relevance of the topic lies in the fact that due to constant changes in legislation and in the economy, it is necessary to revise the methods of accounting for financial results in the organization and identify current problems and inconsistencies, otherwise it may threaten the bankruptcy of the company or penalties from the tax. Information about financial results gives a genera

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Hayoun, Shaul. "The semio-logic of financial accounting." Accounting, Auditing & Accountability Journal 31, no. 7 (2018): 2055–82. http://dx.doi.org/10.1108/aaaj-06-2017-2977.

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Purpose The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial statements. Complementing the genealogical perspective on accounting’s changing socio-historical settings, it proposes a semiotic perspective on the accounting statement. Design/methodology/approach The paper takes an interdisciplinary approach in the theoretical framing of IFRS recognition and measurement principles that underlie the statement of financial position. It mobilises Saussure and Barthes’ sign theory – semiology,

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Montañez, Raúl Walter Caballero, Rodolfo Eduardo Vento Egoávil, Patricia Padilla Vento, et al. "Accounting Ethics, Financial Reporting Focused on Financial Frauds: A Bibliometric Analysis." International Journal of Professional Business Review 8, no. 7 (2023): e02245. http://dx.doi.org/10.26668/businessreview/2023.v8i7.2245.

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Purpose: The aim of this research is to carry out a bibliometric analysis of accounting ethics and its relationship with financial reports and financial fraud Theoretical framework: Accounting ethics refers to the set of principles and values that govern the professional conduct of accountants in their daily work activity. Likewise, frauds on financial statements have generated accounting scandals and they include unethical behavior by public accountants. Understanding and analyzing the relationship between accounting ethics, reports, financial fraud and their evolution over time is essential

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Jorge Alves Gomes, Paulo. "THE PORTUGUESE ACCOUNTANTS: A IMPORTANT ROLE ON MANAGEMENT ACCOUNTING USE? AND IN FIRM PERFORMANCE?" International Journal of Advanced Research 11, no. 02 (2023): 418–37. http://dx.doi.org/10.21474/ijar01/16267.

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Currently the role of accountants in firms is changing. Increasingly, accountants should have adequate skills not only in terms of financial accounting, but also skills in terms of management accounting that help in the decision-making process and in the performance of firms.The use of management accounting practices, and the respective instruments, has been gaining more and more importance in the business sector, presenting very satisfactory results, contributing greatly to the achievement of a companys competitive advantage over others operating in the same field of activity.There are some s

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S., Muzakkir. "BUSINESS DISTRIBUTION RESULTS OF SHARIA FINANCIAL INSTITUTIONS IN HADITS PERSPECTIVE." Mu'amalat: Jurnal Kajian Hukum Ekonomi Syariah 11, no. 1 (2019): 89–110. http://dx.doi.org/10.20414/mu.v11i1.2038.

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All results of operations managed in a Sharia Financial Institution should use a system that does not harm either party in accordance with applicable accounting standards. The accounting basis is the accounting principle that determines when the effects of transactions or events must be recognized for financial reporting purposes. Which accounting base is used by a particular organization, depending on the policies and conditions that exist. Regardless of which accounting basis is used, this paper will explain both of these accounting bases that exist in practice, both in the private sector an

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Lazaryshyna, I., and O. Pavelko. "Principles of accounting and their adaptation to requirements of financial results accounting of construction enterprises." Bìoekonomìka ta agrarnij bìznes 10, no. 2 (2019): 64–73. https://doi.org/10.31548/bioeconomy2019.02.064.

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The urgency of the publication is conditioned by the need to adapt the existing accounting and reporting principles to the needs of construction enterprises accounting, as there is a low level of coverage of this issue in scientific publications. The purpose of the study is to adapt the principles of accounting and reporting to the needs of financial results accounting of construction enterprises. General scientific and special methods of knowledge of economic phenomena and processes are applied. The study identifies the main principles of accounting and reporting. It is found that it is exped

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Shavrina, Yuliia V., and Tetiana L. Sliunina. "Audit of Financial Results of the Enterprise." Business Inform 6, no. 557 (2024): 308–14. http://dx.doi.org/10.32983/2222-4459-2024-6-308-314.

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The aim of the article is to determine the essence and principles of the audit of the financial results of enterprise, disclosure of its stages and methods of conducting, as well as substantiation of its importance for ensuring the financial stability and efficiency of the enterprise. The article describes the essence, principles, stages and methods of auditing the financial results of the enterprise. The definition of financial results in accordance with the provisions (standards) of accounting is provided and the main components of net profit (loss) are defined, namely, that net profit (loss

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Iurieva, Larisa, Elena Sinianskaia, Olga Savostina, Oleg Bazhenov, and Dina Bukharova. "Formation of the Accounting and Analytical Support of the Financial Results of Organizations under the Digitalization Conditions." SHS Web of Conferences 93 (2021): 03020. http://dx.doi.org/10.1051/shsconf/20219303020.

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For any organization, accounting and analytical activity is one of the main tools providing the grounds for the effective management decision-making regarding the financial results formation. Digitization of the accounting and analytical support of the management activities cannot be limited only to the creation of a digital copy of the workflow and the access to the high-speed Internet. This article outlines the issues of the modeling an accounting procedure in a combination with financial and management accounting methods – as one of the means of the conceptual reconstruction of the economic

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Hurriyah Hurriyah, Mukhzarudfa Mukhzarudfa, and Gandy Wahyu Maulana Zulmas. "Determinant Minat Mahasiswa Akuntansi Dalam Memilih Karir Menjadi Akuntan (Studi Kasus Mahasiswa Ekonomi Akuntansi Universitas Jambi)." Trending: Jurnal Manajemen dan Ekonomi 1, no. 4 (2023): 67–80. http://dx.doi.org/10.30640/trending.v1i4.1450.

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This study aims to identify and analyze labor market considerations, gender, work environment, personality and financial reward considerations for accounting student interest in choosing a career as a tan and analyze. The research hypothesis was tested using a multiple regression analysis model. Based on the results of the research described in the previous discussion, several conclusions can be drawn, namely Based on the regression results that considerations of the labor market, gender, work environment, personality and considerations of financial appreciation simultaneously have a significa

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Романова, С. В., С. А. Марьянова, and В. И. Красюков. "Financial result: methodological aspect of the formation of accounting (financial) statements." Экономика и предпринимательство, no. 1(138) (April 15, 2022): 1153–57. http://dx.doi.org/10.34925/eip.2022.138.1.228.

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В статье рассмотрены методологические вопросы формирования отчета о финансовых результатах. Обоснованы роль и значение отчета о финансовых результатах в экономике организации. Указано влияние международных стандартов финансовой отчетности на реформирование российской системы бухгалтерского учета и отчетности. Выявлены сходства и различия между отчетами о финансовых результатах, составленных в соответствии с российскими и международными стандартами. Установлена система принципов, подходов и форм составления формы отчета о финансовых результатах в соответствии с международными стандартами финанс

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Панкова, Татьяна Николаевна, and Наталья Эдуардовна Зенина. "THE ROLE OF ACCOUNTING POLICIES IN FORMING THE FINANCIAL RESULTS OF COMPANY’S ACTIVITY." Современная экономика: проблемы и решения 3 (April 20, 2017): 182–89. http://dx.doi.org/10.17308/meps.2017.3/1650.

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Purposes : the aim of article is determination of the role of accounting policy in the formation of financial results of company’s activity and also revealing its influence on profit or loss. Discussion : the study of the accounting policy, as a factor which influence on the formation of financial results, was carried out on the basis of generalization and systematization of information presented in regulatory legal acts in the field of accounting, as well as approaches of specialists in the field of economic analysis. Results : the essence of the accounting policy is determined as the basic n

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Гаджиева and P. Gadzhieva. "Improvement of the Methods of Disclosure of Financial Results in the Financial Statements of Construction Companies." Auditor 2, no. 5 (2016): 11–18. http://dx.doi.org/10.12737/19781.

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Th e article considers the main problems of formation of fi nancial results of realization of construction products (construction projects, construction works) in fi nancial accounting and reporting. Th e article proposes a methodology for the disclosure of such information in fi nancial statements using the sub-accounts, accounting records and performance.

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Степаненко, О.І. "Інтерпретація обліково-економічної категорії "фінансові результати", їх класифікація". Науковий вісник Ужгородського національного університету. Серія: Міжнародні економічні відносини та світове господарство, № 41 (7 червня 2022): 112–17. https://doi.org/10.32782/2413-9971/2022-41-21.

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The financial result is the final expression of the business processes of the enterprise: supply, production, sales, for the implementation of which requires constant capital of the owners. In the context of modern scientific research, the economic and accounting nature of the category "financial results" is analyzed. Approaches to understanding the financial results of the enterprise are highlighted, its qualitative characteristics are outlined. The results of the study showed that the financial result is the difference between income and expenses incurred, and its form of expression is profi

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Jostan, Maria Natasha, and Ria Sandra Alimbudiono. "Student Academic Studies, Lifestyle and Prospect as Future Accountant." ACTA VŠFS 14, no. 2 (2020): 115–22. http://dx.doi.org/10.37355/acta-2020/2-02.

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This study aims to determine and understand the role of Accounting Studies in student lifestyle and financial behavior of accounting students, which will have an impact on their future accounting profession. Data was collected through interviews with 10 accounting students, academics and practitioners which obtained several results. The results of this study indicated that Accounting Studies plays a role in the lifestyle and financial thinking of accounting students, and will later be able to have an impact on the performance and daily life of the accounting profession in the future. Based on

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Marmul’, Larisa. "Financial results of the enterprises activities and their use in management." University Economic Bulletin, no. 39 (December 20, 2018): 144–51. http://dx.doi.org/10.31470/2306-546x-2018-39-144-151.

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The subject of the research is the peculiarities of the definition and accounting of financial performance of enterprises, implementation and use of the data obtained in the management of their development. The purpose of the work is to identify the features of the content and components of financial performance of enterprises, justify their methods of accounting and analysis, use of the received accounting and analytical data in the tactics of activities and strategies for development in the future and to ensure efficiency and competitiveness. Methodological basis of the article became genera

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Marmul, Larysa, Oksana Perchuk, Roman Vovchenko, and Valentyn Penkovskyi. "Organisation of accounting of financial results of agricultural enterprises of Ukraine and its improvement." University Economic Bulletin 18, no. 4 (2023): 24–32. http://dx.doi.org/10.31470/2306-546x-2023-4-24-32.

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The relevance of organising the accounting of financial results of agricultural enterprises in Ukraine lies in the need to provide a high-quality information base for management and strategic decision-making in the context of constant changes in agriculture and international standards. Improvement of this system contributes to increasing the competitiveness of agricultural enterprises, their efficiency and transparency in assessing performance. The purpose of the article is to substantiate promising directions for improving the organisation of accounting for financial results of agricultural e

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Marmul, Larysa, Oksana Perchuk, Roman Vovchenko, and Valentyn Penkovskyi. "Organisation of accounting of financial results of agricultural enterprises of Ukraine and its improvement." University Economic Bulletin 18, no. 4 (2023): 24–32. http://dx.doi.org/10.69587/ueb/4.2023.24.

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The relevance of organising the accounting of financial results of agricultural enterprises in Ukraine lies in the need to provide a high-quality information base for management and strategic decision-making in the context of constant changes in agriculture and international standards. Improvement of this system contributes to increasing the competitiveness of agricultural enterprises, their efficiency and transparency in assessing performance. The purpose of the article is to substantiate promising directions for improving the organisation of accounting for financial results of agricultural e

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Sotnikova, Lyudmila Viktorovna. "Certain aspects of accounting for property rights to the results of intellectual activity." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 12 (December 1, 2020): 24–40. http://dx.doi.org/10.33920/med-17-2012-03.

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The article deals with the features of accounting and accounting (financial) reporting of property rights to the results of intellectual activity accepted on the balance sheet of a medical organization that are subject to depreciation in accounting, the income from which was not subject to income tax for a number of years, as well as the resulting differences between accounting and tax financial results when retrospectively switching to the balance sheet method of accounting.

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OLIVEIRA, Wellington Alves de, Paulo Augusto Pettenuzzo de BRITTO, Rodrigo de Souza GONÇALVES, and NETO João Tupinambá GOMES. "RESULTS MANAGEMENT IN THE PUBLIC SECTOR: A LOOK AT THE COMPETENCE REGIME IN BRAZILIAN STATES." Boletim de Conjuntura (BOCA) 19, no. 57 (2024): 01–23. https://doi.org/10.5281/zenodo.13894175.

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The adoption of the accrual accounting regime by the Brazilian Public Administration in 2014 marked a significant transformation in the patrimonial accounting of federative entities, which previously relied on the budgetary approach. This change, driven by the International Public Sector Accounting Standards (IPSAS), enabled the preparation of financial reports that more accurately reflect revenues and expenses in the period they occur. However, this approach also revealed the potential for earnings management, as managers might manipulate financial information to present more favorable result

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Purwidianti, Wida, Ika Yustina Rahmawati, Tri Septin Mujirahayu, and Iwan Fakhruddin. "Financial behavior on Investment and Financing Decision in Indonesian SME." Jurnal Analisis Bisnis Ekonomi 21, no. 2 (2024): 18–33. http://dx.doi.org/10.31603/bisnisekonomi.v21i2.9742.

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The SME sector experienced a decline in financial performance during the pandemic. In addition, there are changes in SME owners' financial behavior, which impact financial decision-making. The financial behavior of SME owners can be seen in risk attitudes, mental accounting, and overconfidence. This study explores the relationship between risk attitudes, mental accounting, and overconfidence in investment and financing decisions. This study took the population of UKM owners in Banyumas Regency, Central Java Province, Indonesia.. The sample used in the study amounted to 116 SME owners. The resu

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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

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DRUZHILOVSKAYA, Tat'yana Yu. "Preparation of the financial results statement: Past, present, future." International Accounting 28, no. 6 (2025): 42–61. https://doi.org/10.24891/mgrulx.

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Subject. This article discusses the issues related to the formation of the Statement of Financial Results of organizations. Objectives. The article aims to identify the prospects for solving the problems of the formation of the Statement of Financial Results of organizations. Methods. For the study, I used critical analysis, synthesis, comparison, observation, and systematization. Results. Based on the study of changes in the development of regulations for the formation of the Statement of Financial Results (profits and losses) of organizations, the article identifies the characteristics of ap

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Skornyakova, Y. B. "TAX ASPECT OF THE INFLUENCE OF ACCOUNTING POLICY ON THE DETERMINATION OF FINANCIAL RESULTS IN ACCOUNTING AND FINANCIAL REPORTING." Financial Strategies of Innovative Economic Development 58, no. 2 (2023): 57–64. http://dx.doi.org/10.26661/2414-0287-2023-2-58-10.

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Barney, Doug, Daniel Tschopp, and Steve Wells. "Did Codification Result in Improved Readability?" International Journal of Accounting and Financial Reporting 7, no. 1 (2017): 190. http://dx.doi.org/10.5296/ijafr.v7i1.11101.

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Financial reporting complexity costs money. The process of developing and promulgating financial reporting standards is costly. The Financial Accounting Standards Board (FASB), Securities and Exchange Commission (SEC), and the International Accounting Standards staff spend time, expertise, and funds writing detailed financial reporting standards. Reporting companies spend money studying and applying these financial reporting standards. Investors, financial analysts, and creditors, while knowledgeable in financial accounting, spend time and resources interpreting and analyzing the resulting fin

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Manachynska, Yulia. "ACTUARY REPORT ABOUT FINANCIAL RESULTS: TRANSFORMATION IN THE ACTUARY ACCOUNTING SYSTEM." Economic Analysis, no. 32(2) (2022): 133–39. http://dx.doi.org/10.35774/econa2022.02.133.

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Introduction. The article examines the features of the second form of actuarial financial reporting. The effectiveness of cost-oriented management comes to the fore in the face of aspects of instability of the national economy. Under martial law, businesses need comprehensive support and additional funding. Actuarial financial reporting is able to increase the image of investment attractiveness, which in its content is able to regulate the agency relationship between business owners and senior managers. Due to such trends, traditional financial reporting needs to be urgently transformed into a

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GLUSHCHENKO, Aleksandra V., and Nadezhda A. MALII. "Arrangements for accounting for a small enterprise's financial results through using outsourcing." International Accounting 25 (October 13, 2022): 1139–54. http://dx.doi.org/10.24891/ia.25.10.1139.

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Subject. This article explores the features and problems of the organization of accounting of financial results at a small enterprise in terms of outsourcing. Objectives. The article aims to develop recommendations for improving the arrangements for accounting for financial results of a small enterprise in the conditions of using outsourcing. Methods. For the study, we used the systems and process approaches, analysis and synthesis, induction and deduction, and the theoretical and practical materials arrangement. Results. The article describes the features of the activities of a small enterpri

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