Academic literature on the topic 'Formation of accounting policy'

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Journal articles on the topic "Formation of accounting policy"

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KOVAL, Lubov. "REGULATORY PROVISION OF ENTERPRISE ACCOUNTING POLICY." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (52) (June 26, 2020): 165–81. http://dx.doi.org/10.37128/2411-4413-2020-2-12.

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The features of accounting policy formation are considered in the article taking into account the provisions of the current regulatory framework. The international practice of regulation of accounting policies of the enterprise from the adoption of the first IAS to the present day is investigated. The terms given in domestic legislation and foreign regulations are compared. The role, objectives and significance of accounting policies in an entity's activities are determined. In addition, a list of factors that influence the process of accounting policies and the choice of its elements. The imp
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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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Магомедова, З. М. "Audit of accounting policy." Экономика и предпринимательство, no. 4(141) (July 11, 2022): 1462–66. http://dx.doi.org/10.34925/eip.2022.141.4.278.

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Вопросы формирования учетной политики и ее реализации относятся к числу значимых направлений аудита, оказывающих существенное влияние на достоверность бухгалтерской отчетности. В виду этого постановка бухгалтерского учета и учетной политики организации становится объектом проверки на всех этапах аудита бухгалтерской отчетности, начиная с планирования и заканчивая формированием заключения. В данной статье будет рассмотрено, как организуется процесс проведения аудита в части проверки учетной политики организации. The issues of accounting policy formation and its implementation are among the sign
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Mamsurova, Fialeta Kh. "FORMATION OF ACCOUNTING POLICY OF THE ORGANIZATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/25, no. 153 (2024): 44–51. https://doi.org/10.36871/ek.up.p.r.2024.12.25.005.

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The article examines the features of the formation of accounting policies in Russian organizations in the context of economic instability and unprecedented sanctions pressure. The study reveals the need for a comprehensive adaptation of accounting methods to new economic realities to ensure the reliability and validity of the prepared financial information. Based on the analysis of statistical data, the main exogenous factors determining the transformation of the accounting process were identified, such as exchange rate fluctuations, inflation dynamics, the risk of asset encumbrance and breach
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Lagovska, Olena, and Gabriella Loskorikh. "Formation of Accounting Policy in IT Enterprises." Modern Economics 19, no. 1 (2020): 108–13. http://dx.doi.org/10.31521/modecon.v19(2020)-18.

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Abdurauf, Abdullayev. "FORMATION OF ACCOUNTING POLICY IN AGRICULTURAL ENTERPRISES." Educational Yield Insights & Breakthroughs, no. 1 (July 29, 2024): 7. https://doi.org/10.5281/zenodo.13119492.

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formation of accounting policy, agricultural enterprises, challenges, asset valuation, revenue recognition, cost allocation, financial reporting, government regulations, industry practices, technological advancements, strategies, agricultural-specific accounting standards, technology integration, capacity building, sustainable development.
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PETRAKOVSKA, О.V. "Formation of accounting policy in banks of Ukraine." Market Relations Development in Ukraine №11(258)2022 119 (February 9, 2023): 5–11. https://doi.org/10.5281/zenodo.7624225.

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Relevance of the research topic. The current state of development of the banking system of Ukraine is characterized by an increase in the processes of globalization of the international capital market. This necessitates the implementation of certain transformations in accounting and financial reporting in Ukraine, which include the implementation of a set of measures to ensure the adequacy of accounting to international principles and standards, that is, the development of a new accounting policy both at the state level and at the level of an individual bank. Since banks are the most important
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Pikalkina, Marina G., and Elena I. Belyakova. "FORMATION OF THE ACCOUNTING POLICY OF THE ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/6, no. 146 (2024): 20–25. http://dx.doi.org/10.36871/ek.up.p.r.2024.05.06.003.

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The article discusses the issues of forming an enterprise’s accounting policy, based on general legal and scientific-methodological principles, specified performance criteria and specific prerequisites for application. Current problems affecting accounting policies and regulation of access to information at domestic enterprises are presented. The established economic features of the enterprise’s accounting policy are identified for calculating trend analysis, development strategy, setting standards and examination and monitoring. An analysis was carried out and the feasibility and regularity o
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Haslam, James. "Economic calculation and policy formation." British Accounting Review 20, no. 1 (1988): 99–100. http://dx.doi.org/10.1016/0890-8389(88)90131-x.

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Tsiatkovska, Olena. "ACCOUNTING POLICY AS A TOOL FOR MANAGEMENT OF NON-FINANCIAL ASSETS OF STATE INSTITUTIONS." "Scientific notes of the University"KROK", no. 3(71) (September 30, 2023): 85–91. http://dx.doi.org/10.31732/2663-2209-2022-71-85-91.

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The article examines the accounting policy as one of the elements of the organization of accounting in state institutions, as well as the relationship between the formation of the accounting policy and the main elements and effectiveness of the management of the integral accounting system of non-financial assets of state institutions. The purpose of this article is to study the accounting policy, as the main element of the organization of accounting in state institutions, as well as the relationship between the formation of accounting policy and the effectiveness of managing the integral syste
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Dissertations / Theses on the topic "Formation of accounting policy"

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Afanasieva, Inna, and Karym Benzin. "Features of the formation of accounting policy on expenses for the provision of services." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54686.

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1. Закон України «Про захист прав споживачів. Закон України. http: //zakon0.rada.gov.ua/laws/show/1023-12. 2. Пастернак Я.П. Особливості організації обліку витрат діяльності на підприємствах сфери послуг. Вісник Миколаївського національного університету імені В.О. Сухомлинського, 2016. Вип. 4. С. 1017-1021. URL: https://er.chdtu.edu.ua/bitstream/ChSTU/1420/2 . 3. Про затвердження методичних рекомендацій щодо облікової політики підприємства від 27.06.2013 №635. URL: https://zakon.rada.gov.ua/rada/show/v0635201-13#Text. 4. Про облікову полі
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Ovsyuk, Nina Vasylivna, and Olena Olehivna Berezovskaya. "The influence of depreciation of non-current assets on the formation of depreciation policy of the enterprise." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53923.

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1. Kafka S.M. Accounting for depreciation of non-current assets. Accounting, control and analysis: problems of theory and methodology: a monograph / under the general. ed. prof. F.F. Butynets. Kiev. 2013. P. 94 - 122. 2. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/show/z0288-00#Text.<br>The basic theoretical principles of accounting for depreciation of non-current assets are studied. The definitions of "depreciation " and "wearing out" of no
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Chen, Jason. "Three Studies of Stakeholder Influence in the Formation and Management of Tax Policies." Doctoral diss., University of Central Florida, 2012. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5157.

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This dissertation consists of three separate but interrelated studies examining the formation and management of tax policies. The first study uses stakeholder theory (ST) to investigate the strategic management practices of the Transport for London (TfL) during discrete stages in the adoption, implementation, and amendments of the tax policy reform known as the London Congestion Charge (LCC). Results indicate that TfL has utilized power, legitimacy, and urgency as its main policy management tactics with a significant emphasis on legitimatizing the LCC and its subsequent policy amendments. T
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Rowbottom, Nick. "Intangible asset accounting and accounting policy selection in the football industry." Thesis, University of Birmingham, 1999. http://etheses.bham.ac.uk//id/eprint/899/.

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The main aim of this thesis is to evaluate the feasibility of intangible asset accounting in financial reporting with particular reference to the football industry. It also examines related accounting policies. Lack of reliable measurement is the major obstacle to the recognition of intangible assets. The measurement of intangible assets is problematic due to a lack of verification through reference to an active market. However, drawing on Human Resource Accounting, the thesis argues that identifying and measuring human resource assets may be possible in the football industry. The human resour
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Rahman, Sheikh Fazlur. "Power and international accounting regulation : accounting policy making at the united nations." Thesis, University of Manchester, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.633248.

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The process of international accounting regulation is somewhat diffuse. Many organisations, e.g., the International Accounting Standards Committee (IASC), the Organisation for Economic Co-operation and Development (OECD), and the United Nations (UN) are involved -- each with its own different constituency, authority structure, and more importantly, its obj ectives. The third world nations' demands for greater disclosure by Transnational Corporations (INCs) have been taken up by the UN -- a debate to which the OECD and the lASC have also contributed. Negotiations over an acceptable set of discl
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Jančaitytė, Raminta. "Family policy formation in Lithuania." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20110704_125157-24018.

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This doctoral thesis investigates the question: what are the challenges of family policy formation in Lithuania? The aim of the research is the theoretical and empirical evaluation of the compliance of family policy with family changes in Lithuania by identifying the problems of family policy formation and ways for their resolution. The content of family policy in Lithuania is analysed in the context of the state-family relationship in the Lithuanian Constitution, conceptual family policy principles defining the object of family policy, objectives and operational trends and integration of the
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Shah, Atul Keshavji. "Accounting policy choice : the case of financial instruments." Thesis, London School of Economics and Political Science (University of London), 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.294909.

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In recent years, there have been many suggestions of creative accounting practices by large companies. Although there is a growing literature on methods of creative accounting, relatively little is known about the process by which firms make particular accounting choices. This study is an attempt to analyse this process and identify some of the factors which influence accounting choice. Accounting practices in respect of new financial instruments are analysed and compared with accounting standards and generally accepted accounting principles. The evidence shows that new financial instruments p
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Tengku, Akbar bin Tengku Abdullah Akbar Bin Tengku Abdullah. "The role of management accounting in competition policy." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=153104.

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Zhurba, T. V. "Formation of service sphere communication policy." Thesis, Sumy State University, 2017. http://essuir.sumdu.edu.ua/handle/123456789/66274.

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The considerable growth rates of service sphere and competition at the market predetermine the necessity of development and introduction of effective communication policy. Basic directions of activity, which help to realize communication policy in the working process of any management subject, are marketing (in its various variants), stimulating measures and personal (private) communications.
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Huang, Xiaochuan Pereira Raynolde Khurana Inder K. "Disclosure and dividend policy." Diss., Columbia, Mo. : University of Missouri--Columbia, 2009. http://hdl.handle.net/10355/6779.

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Title from PDF of title page (University of Missouri--Columbia, viewed on Feb 15, 2010). The entire thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file; a non-technical public abstract appears in the public.pdf file. Dissertation advisor: Dr. Inder Khurana and Dr. Raynolde Pereira Vita. Includes bibliographical references.
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Books on the topic "Formation of accounting policy"

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Ivanov, Yuriy, Tat'yana Homenko, Andrey Tatarinov, et al. Fundamentals of National Accounting (international standard). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1958351.

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The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acq
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Brown, Carolyn A., ed. Globalization, International Education Policy and Local Policy Formation. Springer Netherlands, 2015. http://dx.doi.org/10.1007/978-94-007-4165-2.

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Angelo, Reati, ed. Economic calculation and policy formation. Routledge & Kegan Paul, 1986.

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Kovalenko, Oksana, Tatiana Malyutina, and Denis Tkachenko. Economic security: modeling and evaluation. Publishing Center RIOR, 2021. http://dx.doi.org/10.12737/2007-4.

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The training manual presents the methodological aspects of the policy of economic security of the enterprise: the concept of policy, classification of risks, threats and methodology of their assessment, the mechanism of economic security of the enterprise, including the processes of formation of economic security strategy, accounting, control of risks and threats.&#x0D; The textbook meets the requirements of the GEF in the specialty 38.05.01 Economic security. Designed for undergraduate, graduate and postgraduate students studying in economic specialties and areas of training, as well as for b
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Underdown, B. Accounting theory and policy making. Heinemann, 1985.

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Peter, Taylor, ed. Accounting theory and policy making. Heinemann, 1985.

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Auerbach, Alan J. Generational accounting in Korea. National Bureau of Economic Research, 2003.

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Kotlikoff, Laurence J. Generational policy. National Bureau of Economic Research, 2001.

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Miller, Michael T. Staff governance and institutional policy formation. Information Age Pub., 2011.

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Heckman, James J. Tax policy and human capital formation. National Bureau of Economic Research, 1998.

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Book chapters on the topic "Formation of accounting policy"

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Stonciuviene, Neringa, Danute Zinkeviciene, and Lina Martirosianiene. "Principle-Based Agricultural Business Accounting Policy Formation." In Business Challenges in the Changing Economic Landscape - Vol. 1. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-22596-8_4.

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Oleynikova, Ludmyla, Oleksandr Cherep, Olga Gonchar, Alla Cherep, Dashko Iryna, and Svitlana Anoshina. "Experience of Developed Countries of the World Regarding the Formation of Investment and Innovation Policy of Ukraine Taking into Account the Experience of Leading Countries." In Contributions to Finance and Accounting. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-75960-4_32.

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Cole, Paul M. "Policy Capture." In POW/MIA Accounting. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-6466-2_3.

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Mitra, Dana L. "Policy Formation." In Educational Change and the Political Process, 2nd ed. Routledge, 2022. http://dx.doi.org/10.4324/9781003212294-14.

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Bonin, Holger. "Immigration Policy and Fiscal Sustainability." In Generational Accounting. Springer Berlin Heidelberg, 2001. http://dx.doi.org/10.1007/978-3-662-04595-4_6.

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Cole, Paul M. "Authorization, Policy, Implementation, and Oversight." In POW/MIA Accounting. Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-7128-7_1.

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Ritter, Alison. "Analysing drug policy formation." In Drug Policy. Routledge, 2021. http://dx.doi.org/10.4324/9781003224501-5.

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Shrivastava, Amit, M. Chandra Shekar, and K. Sreshta Rebecca. "Sustainable Accounting Practices." In Infrastructure Development – Theory, Practice and Policy. Routledge, 2022. http://dx.doi.org/10.4324/9781003311157-12.

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Pavan, Aldo, and Paola Paglietti. "Fund Accounting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_3346.

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Tiron-Tudor, Adriana. "Accrual Accounting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2271.

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Conference papers on the topic "Formation of accounting policy"

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Durso, Samuel de Oliveira, Sonia Rosa Arbues Decoster, Jacqueline Veneroso Alves da Cunha, and Alessandra Martins de Freitas. "PROFESSIONAL IDENTITY FORMATION: AN INVESTIGATION WITH ACCOUNTING STUDENTS." In 17th International Conference on Education and New Learning Technologies. IATED, 2025. https://doi.org/10.21125/edulearn.2025.2448.

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Victorova, Natalia, Polina Otrubyannikova, Svetlana Sokolova, and Alexander Gorovoy. "The Specifics of Accounting Policy Formation in Russian IT companies." In SPBPU IDE '20: SPBPU IDE-2020. ACM, 2020. http://dx.doi.org/10.1145/3444465.3444510.

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STONCIUVIENE, NERINGA, DANUTE ZINKEVICIENE, and LINA MARTIROSIANIENE. "Formation of the Accounting Policy for Biological Assets: Theoretical and Analytical Aspects." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2015. http://dx.doi.org/10.5176/2251-1997_af15.39.

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Lajpanova, Z. M. "The procedure for the formation of the accounting policy of a budgetary institution." In Scientific dialogue: Economics and Management. L-Journal, 2020. http://dx.doi.org/10.18411/sciencepublic-08-08-2020-03.

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Крохичева, Галина, Galina Krohicheva, Анастасия Нелипа, and Anastasiya Nelipa. "FEATURES ANTI-INFLATIONARY POLICY OF THE RUSSIAN FEDERATION." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c5060840a1a13.52093277.

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The article is devoted to the anti-inflation policy as an important condition for its economic growth. The choice of anti-inflation impact methods of anti-inflationary impact should be determined by the nature and level of inflation, the economic mechanism specifics. The aspects of inflation in the modern Russian economy are revealed and the measures of anti-inflation policy as a means of complex influence on the reasons of inflation processes formation are offered.
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Luhova, O. I. "DETERMINATION OF FINANCIAL RESULT: APPROACHES, DISPLAY IN REPORTING AND WAYS OF OPTIMIZATION." In FOOD SECURITY OF UKRAINE IN THE CONDITIONS OF POST-WAR RECOVERY: GLOBAL AND NATIONAL DIMENSIONS. MYKOLAIV NATIONAL AGRARIAN UNIVERSITY, 2025. https://doi.org/10.31521/978-617-7149-86-5-90.

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Тhe main approaches to the formation of the financial result of an enterprise in accordance with the requirements of national accounting standards are considered. The influence of accounting policy elements on the determination of financial result is studied. Practical tools that can be used for reasonable optimisation of the financial result, taking into account legislative norms and economic feasibility, are summarised.
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Воронченко, Тамара. "Modern trends in russian accounting, control, customs and taxation of foreign trade transactions." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.16.

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The article presents the results of a study of modern trends in Russian accounting, control and taxation of foreign trade operations caused by the global financial crisis, including the mutual sanctions policy of Russia and Western countries. The traditional difficulties of accounting, control and taxation arising from the specifics of foreign trade operations are highlighted, as well as the reasons for their aggravation when additional challenges, risks and threats arise in the studied area. Special attention is paid to the problems that have arisen due to the complication of Russia's economi
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Щербакова, Татьяна, Tat'yana Scherbakova, Анастасия Борзых, Anastasiaya Borzykh, Таисия Гранкина, and Taisiya Grankina. "THE ANALYSIS OF THE PROBLEMS OF GREENING THE ECONOMY." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c506011e8c9d8.51097991.

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The article deals with new positions in the formation and development of the state environmental policy, strategic planning documents that determine the main directions and methods of improving state regulation in the field of economy, environmental safety, the problem of transition to a "green" economy and valuation of natural resources.
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Цвиль, Мария, Mariya Tsvil, Влада Полуян, and Vlada Poluyan. "STATISTICAL ANALYSIS OF THE INNOVATIVE ACTIVITY OF THE ROSTOV REGION." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c506087987227.61524903.

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The innovative direction of the economic policy of the Rostov region determines the prospects for economic development of this region. In the formation of the innovative component of the Don region, the city of Rostov-on-Don occupies the main position on a number of key parameters for assessing innovation activity. This includes more than a third of innovative and active organizations of the region, which produce over forty percent of innovative good shipped organizations of the region in 2016. The article is devoted to the study of the dynamics of the main indicators of innovative development
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Kudryavtseva, Olga, Alexander Kurdin, and Ekaterina Yakovleva. "LOW-CARBON INDUSTRIAL POLICY IN TURBULENT TIMES: THE CASE OF RUSSIA." In 22nd SGEM International Multidisciplinary Scientific GeoConference 2022. STEF92 Technology, 2022. http://dx.doi.org/10.5593/sgem2022/5.1/s21.078.

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The impact of anthropogenic greenhouse gas emissions on the increase in the average temperature on the planet and the risk of initiating irreversible processes are recognized by most of the scientific community as real threats to humanity. Many countries have a legal and institutional framework for a consistent industrial policy taking into account the climate and environmental components, including carbon accounting. Russia is a country with high intensity of production-based CO2 emissions. In is well-known that the industry generates necessary hence it induce demand for products from other s
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Reports on the topic "Formation of accounting policy"

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Briand, Etienne, Massimiliano Marcellino, and Dalibor Stevanovic. Inflation, Attention and Expectations. CIRANO, 2025. https://doi.org/10.54932/qxot2239.

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We investigate the role of attention in shaping inflation dynamics. To measure the general public attention, we utilize Google Trends (GT) data for keywords such as "inflation." For professional attention, we construct an indicator based on the standardized count of Wall Street Journal (WSJ) articles with "inflation" in their titles. Through empirical analysis, we show that attention significantly impacts inflation dynamics, even when accounting for traditional inflation-related factors. Macroeconomic theory suggests that expectations formation is a natural mechanism to explain these findings.
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Zseby, T., S. Zander, and C. Carle. Policy-Based Accounting. RFC Editor, 2002. http://dx.doi.org/10.17487/rfc3334.

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Heckman, James, Lance Lochner, and Christopher Taber. Tax Policy and Human Capital Formation. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6462.

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Manzano, Osmel, and José Luis Saboin. Reverse Causality between Oil Policy and Fiscal Policy?: The Venezuelan Experience. Inter-American Development Bank, 2021. http://dx.doi.org/10.18235/0003290.

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This paper uses a model of intergenerational accounting to simulate the intergenerational distribution of oil wealth in Venezuela. Venezuelan oil production does not seem to follow an optimal extraction path. Nevertheless, this is true if we do not consider what the government does with the resources received from the oil sector. In this paper we explored the interaction of oil policy and fiscal policy using an intergeneration accounting model. We found that these interactions could explain certain outcomes. In particular, the model could explain why the sector was open for investment in 1991
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Auerbach, Alan, Jagadeesh Gokhale, and Laurence Kotlikoff. Social Security and Medicare Policy From the Perspective of Generational Accounting. National Bureau of Economic Research, 1991. http://dx.doi.org/10.3386/w3915.

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Breisinger, Clemens, Juneweenex Mbuthia, Lensa Omune, Joshua Laichena, Daniel Omanyo, and Benson Kiriga. Updated social accounting matrices for Kenya: An instrument for policy analysis and simulation. International Food Policy Research Institute, 2023. http://dx.doi.org/10.2499/p15738coll2.136774.

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Blonigen, Bruce. New Evidence on the Formation of Trade Policy Preferences. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14627.

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Bruno, Michael. Economic Analysis and the Political Economy of Policy Formation. National Bureau of Economic Research, 1989. http://dx.doi.org/10.3386/w3183.

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Johnson, Vicky, Kelly Shephard, and Andy West. Impact Lessons: Engaging Marginalised Communities in National Policy Formation. Institute of Development Studies and The Impact Initiative, 2021. http://dx.doi.org/10.35648/20.500.12413/11781/ii356.

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Mohan, Nancy, and Ting Zhang. Public Pension Crisis and Investment Risk Taking: Underfunding, Fiscal Constraints, Public Accounting, and Policy Implications. W.E. Upjohn Institute, 2012. http://dx.doi.org/10.17848/pol2012-013.

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