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Journal articles on the topic 'Liabilities classification'

Author: Grafiati

Published: 30 May 2022

Last updated: 19 July 2025

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1

PETRAKOVSKAYA, E.V. "Obligations: essence, classification, accounting." Market Relations Development in Ukraine №7-8(254-255)2022 152 (November 15, 2022): 101–8. https://doi.org/10.5281/zenodo.7323372.

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Relevance of the research topic. According to the requirements for submitting accounting (financial) statements, the most important information characterizing the financial condition of the enterprise is information about its obligations to other legal entities and individuals. At the same time, despite many years of accounting reforms in Ukraine, significant problems remain in the methodology and organization of the most important accounting objects – liabilities of enterprises. There is no single terminological space in the field of liability accounting, there is no single classif

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2

Podolianchuk, Olena, Tetiana Plakhtii, and Nataliya Gudzenko. "CURRENT LIABILITIES AND THEIR ACCOUNTING IN THE ATTRACTED CAPITAL MANAGEMENT SYSTEM." Baltic Journal of Economic Studies 5, no. 3 (2019): 159. http://dx.doi.org/10.30525/2256-0742/2019-5-3-159-169.

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The purpose of the article is to reveal the essence of the attracted capital, to clarify the legal, economic, and legal content of the liabilities, to justify the relationship between the categories of “liabilities”, “arrears”, “calculations” and “liabilities” and “attracted capital”, assess domestic and foreign experience in the classification of liabilities, justify information management of the attracted capital, taking into account the step-by-step accounting process of current liabilities, introduce proposals for the classification of current liabilities with the aim to improve the manage

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3

Bianchi, Stefano. "Dialogue with standard setters. Amendments to IAS 1 regarding non-current liabilities with covenants." FINANCIAL REPORTING, no. 1 (July 2023): 127–34. http://dx.doi.org/10.3280/fr2023-001005.

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The International Accounting Standards Board (IASB) in January 2020 is-sued "Classification of Liabilities as Current or Non-current", which amended IAS 1 Presentation of Financial Statements. The main purpose of the amend-ments regards the classification of financial liabilities and how to classify them under particular circumstances. The amendments are proposed to be effective for annual reporting periods beginning on or after 1 January 2023, with earlier application permitted. Due to feedback received and enquiries about the classification of financial liabilities with financial covenants,

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Carini, Cristian, Laura Rocca, Monica Veneziani, and Claudio Teodori. "Exploring the accounting community perspective on the "Consultation Paper on Sustainability Reporting"." FINANCIAL REPORTING, no. 1 (July 2023): 67–96. http://dx.doi.org/10.3280/fr2023-001003.

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The International Accounting Standards Board (IASB) in January 2020 is-sued "Classification of Liabilities as Current or Non-current", which amended IAS 1 Presentation of Financial Statements. The main purpose of the amend-ments regards the classification of financial liabilities and how to classify them under particular circumstances. The amendments are proposed to be effective for annual reporting periods beginning on or after 1 January 2023, with earlier application permitted. Due to feedback received and enquiries about the classification of financial liabilities with financial covenants,

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5

MacCarthy, Gideon, and Raha Pazoki. "Using Machine Learning to Evaluate the Value of Genetic Liabilities in the Classification of Hypertension within the UK Biobank." Journal of Clinical Medicine 13, no. 10 (2024): 2955. http://dx.doi.org/10.3390/jcm13102955.

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Background and Objective: Hypertension increases the risk of cardiovascular diseases (CVD) such as stroke, heart attack, heart failure, and kidney disease, contributing to global disease burden and premature mortality. Previous studies have utilized statistical and machine learning techniques to develop hypertension prediction models. Only a few have included genetic liabilities and evaluated their predictive values. This study aimed to develop an effective hypertension classification model and investigate the potential influence of genetic liability for multiple risk factors linked to CVD on

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6

Boitan, Iustina Alina, and Kamilla Marchewka-Bartkowiak. "The EU Fiscal Risk Matrix – from government debt to climate liabilities." Studia BAS 3, no. 67 (2021): 45–69. http://dx.doi.org/10.31268/studiabas.2021.26.

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The aim of the article is to identify the main components of government overall liabilities based on the Fiscal Risk Matrix classification introduced by the World Bank in 1999, and to estimate the amount and structure of these liabilities in European Union countries (EU Fiscal Risk Matrix). The climate liabilities definition and methodology included in the EU Fiscal Risk Matrix is also a novelty of the research. The study covered EU member states in the period 2018–2019, taking into account available data from the Eurostat database. On this basis, the EU Fiscal Risk Matrix was developed with t

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Boitan, Iustina Alina, and Kamilla Marchewka-Bartkowiak. "The EU Fiscal Risk Matrix – from government debt to climate liabilities." Studia BAS 3, no. 67 (2021): 45–69. http://dx.doi.org/10.31268/studiabas.2021.26.

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The aim of the article is to identify the main components of government overall liabilities based on the Fiscal Risk Matrix classification introduced by the World Bank in 1999, and to estimate the amount and structure of these liabilities in European Union countries (EU Fiscal Risk Matrix). The climate liabilities definition and methodology included in the EU Fiscal Risk Matrix is also a novelty of the research. The study covered EU member states in the period 2018–2019, taking into account available data from the Eurostat database. On this basis, the EU Fiscal Risk Matrix was developed with t

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8

López-Espinosa, Germán, John Maddocks, and Fernando Polo-Garrido. "Co-operatives and the Equity-Liabilities Puzzle: Concerns for Accounting Standard-Setters." Accounting Horizons 26, no. 4 (2012): 767–87. http://dx.doi.org/10.2308/acch-50208.

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SYNOPSIS: The IASB/FASB joint project on Financial Instruments with Characteristics of Equity (formerly Liabilities and Equity) has highlighted the complexity and the associated difficulty of drawing the line between liabilities and equity. While classification difficulties have been identified for investor-owned businesses (IOB), the inconsistency of the different approaches being considered is clearer when applied to classification of the financial instruments of co-operatives whose ownership characteristics differ from the IOB model. In co-operatives the existence of an upper limit on membe

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9

Botosan, Christine A., Lisa Koonce, Stephen G. Ryan, Mary S. Stone, and James M. Wahlen. "Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research." Accounting Horizons 19, no. 3 (2005): 159–86. http://dx.doi.org/10.2308/acch.2005.19.3.159.

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In this paper, we summarize conceptual issues that arise in the definition, recognition, derecognition, classification, and measurement of liabilities. We also highlight problems in existing accounting standards for liabilities and identify opportunities to refine those standards. Where relevant, we describe evidence from empirical accounting research involving liabilities and identify opportunities for future research. Our objective is to highlight the inconsistencies and controversies surrounding existing accounting standards for liabilities, and to describe the research evidence that provid

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Sidorenko, O., N. Gamidova, N. Shabannikova, and S. Sergeeva. "Development of a Methodology for Calculating Reserves for Wages in Modern Economic Conditions." Auditor 9, no. 11 (2023): 29–34. http://dx.doi.org/10.12737/1998-0701-2023-9-11-29-34.

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Recently, significant changes have been made to Russian accounting standards. They are aimed at improving the information content of financial statements and fair valuation of the assets and liabilities of the company. In this regard, the accounting procedure, including settlements with personnel, has become more complicated. All organizations, except small businesses, are required to form estimated liabilities. These include provisions for wages. That is, the financial statements must reflect upcoming payments, the implementation of which cannot be avoided. The author examined the criteria fo

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Нурієв, Рауф Афлатун. "МЕТОДОЛОГІЯ ОБЛІКУ КАПІТАЛУ ТА ЗОБОВ'ЯЗАНЬ У КОМЕРЦІЙНИХ БАНКАХ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 2 (24 червня 2025): 88–95. https://doi.org/10.32620/cher.2025.2.10.

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Despite capital and liabilities serving as the primary sources of assets in commercial banks, the current accounting methodology fails to provide a clear, comprehensive, and precise reflection of their formation, classification, and settlement. The existing Chart of Accounts and related regulatory guidelines do not sufficiently capture the nuances of short-term versus long-term liabilities or the detailed recording of interest expenses, leading to an incomplete picture of a bank’s financial health. This deficiency hampers the ability of both internal management and external stakeholders to acc

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12

Panichuk, O. V. "Management of liabilities in the process of assessing the creditworthiness of an enterprise: accounting and information aspect." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(57) (April 24, 2024): 25–33. http://dx.doi.org/10.26642/pbo-2024-1(57)-25-33.

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The article considers the role of liabilities in the formation of assets used as resources of creditors for carrying out economic activities of an enterprise. A content analysis of the existing definitions of the content of liabilities in the legal and accounting aspects at the level of national and international regulations and in the scientific literature is carried out. Based on the terminological analysis, it is substantiated that a liability is a present obligation of an entity arising from past events to perform a certain action in favor of another party to transfer assets to it which em

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Jia, Lei, and Hongmao Sun. "Support vector machines classification of hERG liabilities based on atom types." Bioorganic & Medicinal Chemistry 16, no. 11 (2008): 6252–60. http://dx.doi.org/10.1016/j.bmc.2008.04.028.

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14

Purbayati, Radia. "Pemodelan Multiple Discriminant Analysis untuk Memprediksi Financial Distress Bank Umum Syariah di Indonesia." Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi 12, no. 1 (2020): 31–42. http://dx.doi.org/10.35313/ekspansi.v12i1.1856.

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The aims of this study is to set financial distress prediction model and to identify the best accuraction and classification from the financial distress prediction model. The objects were 9 Islamic Banks in Indonesia since 2012 to 2017 using Multiple Discriminant Analysis modelling. The variables used financial ratios, consist of ROA, BOPO, Current Assets to Current Liabilities Ratio, NPF, Equity to Total Liabilities, and FDR. The outcome shows that a variable tend to cause an Islamic bank fall into financial distress condition dominantly was NPF ratio. The accuration prediction power with 42

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15

Абдулаев, Г. М. "Loan indicators and their classification." Экономика и предпринимательство, no. 6(119) (June 23, 2020): 1033–38. http://dx.doi.org/10.34925/eip.2020.119.6.217.

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В статье рассматривается теоретические вопросы финансирования предпринимательской деятельности за счет привлечения заемного капитала. На основе трудов известных ученных рассмотрены, понятия «заемные средства», представлена классификация заемных средств. Показана взаимосвязь сущности заемного финансирования и обязательств, которые определяет предпосылки и условия привлечения заемных средств. В заключении данного исследования показаны преимущества и недостатки привлечения заемных средств, сделаны выводы. The article discusses the theoretical issues of financing business by attracting borrowed ca

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16

Pashchenko, T. V., and N. N. Shakirova. "Approaches to the Assessment Liabilities’Analysis." Accounting. Analysis. Auditing 9, no. 6 (2023): 22–35. http://dx.doi.org/10.26794/2408-9303-2022-9-6-22-35.

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The paper substantiates the approach to the assessment liabilities as an independent object of analysis. The research theme is relevant from several positions: the formation trend of estimated liabilities is gaining wide popularity; their creation is dictated by new trends in the macro-environment; stakeholders’ requirements; transforming legislation in accounting and reporting; the competitive environment for the functioning of an economic entity. The purpose of the study is to develop recommendations for expanding the classification of assessment liabilities and determining the sequence of t

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17

Pradhan, Krishanu. "Assessment of India’s Fiscal and External Sector Vulnerability: A Balance Sheet Approach." Margin: The Journal of Applied Economic Research 12, no. 3 (2018): 308–32. http://dx.doi.org/10.1177/0973801018768988.

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The article is an attempt to assess India’s fiscal and external sector vulnerability in the context of the deterioration in major macroeconomic indicators in recent years. The balance sheet approach (BSA) developed mainly by the International Monetary Fund (IMF) is applied to analyse episodes of major fiscal, financial and external payment crises in developing countries between the late 1990s to early 2000. The present work assesses the vulnerability in India’s fiscal and external sectors by descriptive and comparative analyses of relevant indicators and developing a composite vulnerability in

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18

I., Chernikova, and Gladiy І. "THEORETICAL BASIS OF CURRENT LIABILITIES ACCOUNTING IN THE MANAGEMENT SYSTEM." ECONOMIC STRATEGY AND PROSPECTS OF TRADE AND SERVICES SECTOR DEVELOPMENT 2 (28) (January 8, 2019): 41–51. https://doi.org/10.5281/zenodo.2533928.

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<em>The study hypothesis is the fact that the improvement of accounting and control (analytical) support of the enterprise current liabilities of management system will lead to optimization of the operation management decisions making in the process of the maximum positive financial result achieving. The purpose of the research paper is substantiation of the theoretical and methodological support and development of practical recommendations are aimed at improving the information management of the enterprise current liabilities under relevant information obtaining. The object of the study is th

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19

Mere, Klemens, I. Ketut Kusuma Wijaya, Pandu Adi Cakranegara, Agung Nurmansyah, and Delfian Zaman. "Analisis Dampak Implementasi IFRS 9 Terhadap Penilaian Aset dan Kewajiban Keuangan: Tinjauan dari Perspektif Perusahaan Publik." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 3 (2024): 5565–74. http://dx.doi.org/10.31539/costing.v7i3.9389.

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This article aims to analyze the impact of the implementation of International Financial Reporting Standards (IFRS) 9 on the valuation of financial assets and liabilities from the perspective of public companies. The literature review method is employed to gather and analyze various studies and literature related to the implementation of IFRS 9. From the literature review findings, it is revealed that the implementation of IFRS 9 has significant impacts on the valuation of financial assets and liabilities of public companies. Changes in the classification, recognition, and measurement of finan

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20

Sulym, A., and Z. Semko. "COMPARATIVE ANALYSIS OF THE TECHNICAL REGULATIONS REQUIREMENTS CONCERNING CONFORMITY ASSESSMENT OF THE MOVABLE PRESSURE EQUIPMENT." Collection of scientific works of the State University of Infrastructure and Technologies series "Transport Systems and Technologies", no. 36 (December 30, 2020): 82–93. http://dx.doi.org/10.32703/2617-9040-2020-36-9.

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Comparative analysis of main requirements of the technical regulations concerning conformity assessment of the movable pressure equipment is given in the article. Terms, used in the technical regulations are considered, similarity and divergence of requirements is analyzed, classification of dangerous goods, examples of liabilities of the assessment process participants, appointed bodies concerning their activities is given.

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21

Olimova, Dilobar, and N. T. Urozova. "THE THEORY OF RATIONAL EXPECTATIONS: THE ROLE OF ENGLISH LANGUAGE IN UNDERSTANDING ASSETS AND LIABILITIES." ACUMEN: INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH 1, no. 4 (2024): 408–10. https://doi.org/10.5281/zenodo.14270119.

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This article explores the importance of English in understanding assets and liabilities in financial statements. Details are provided on how assets and liabilities are defined and classified in a financial content. The article also examines the importance of using clear language in financial statements, examples of language misunderstandings and best practices for clearly expressing financial concepts. The role of English as a global business language is also highlighted, helping to make financial information easier to understand for multilingual audiences. In conclusion, the article highlight

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22

Soedarmono, Wahyoe. "BANK CAPITAL INFLOWS, INSTITUTIONAL DEVELOPMENT AND RISK: EVIDENCE FROM PUBLICLY - TRADED BANKS IN ASIA." Buletin Ekonomi Moneter dan Perbankan 14, no. 2 (2012): 127–39. http://dx.doi.org/10.21098/bemp.v14i2.82.

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This paper examines the relationship between bank capital inflows and financial stability. Using a sample of publicly-traded commercial banks in Asia over the 2002-2008 period, our empirical results show that higher banking inflows measured by the share of foreign liabilities in banking reduces systematic risk, but increases bank-specific risk and total risk. A deeper investigation further suggests that an increase in total risk and bank-specific risk is driven by strong institutional development. Specifically, higher foreign liabilities in banking exacerbate bank-specific risk and total risk

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Kostolansky, John, Dora Altschuler, and Brian B. Stanko. "Financial Reporting Impact Of The Operating Lease Classification." Journal of Applied Business Research (JABR) 28, no. 6 (2012): 1509. http://dx.doi.org/10.19030/jabr.v28i6.7405.

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The Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are preparing to make changes to accounting standards for leasing that will have a significant impact on the financial statements of a large number of companies. The proposed standard will eliminate the operating lease classification, and if passed, companies using this classification will be required to report additional assets and liabilities on the balance sheet. This study estimates the impact of this change in accounting standards on the financial statements and several key financial ra

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Soedarmono, Wahyoe. "BANK CAPITAL INFLOWS, INSTITUTIONAL DEVELOPMENT AND RISK: EVIDENCE FROM PUBLICLY - TRADED BANKS IN ASIA." Buletin Ekonomi Moneter dan Perbankan 14, no. 2 (2012): 135–50. http://dx.doi.org/10.21098/bemp.v14i2.460.

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This paper examines the relationship between bank capital inflows and financial stability. Using a sample of publicly-traded commercial banks in Asia over the 2002-2008 period, our empirical results show that higher banking inflows measured by the share of foreign liabilities in banking reduces systematic risk, but increases bank-specific risk and total risk. A deeper investigation further suggests that an increase in total risk and bank-specific risk is driven by strong institutional development. Specifically, higher foreign liabilities in banking exacerbate bank-specific risk and total risk

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25

Satya, Ranjan Doley. "FINANCIAL PERFORMANCE OF RASHTRIYA GRAMIN VIKASH NIDHI (NORTH EAST) MICROFINANCE LTD." International Journal of Marketing & Financial Management Volume 5, Issue 7, Jul-2017 (2017): pp 57–64. https://doi.org/10.5281/zenodo.838392.

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Rashtriya Gramin Vikash Nidhi (North East) Microfinance Ltd is an organisation providing microfinance to the poor in this region. The broad objective of the paper is to study the financial performance of the concern for the period of six years. The study is based on secondary sources of data. The secondary data has been collected from annual report of RGVN (NE) MFL. The sample size of the study is six years. The period of six years from 2010-11 to 2015-16 is known as reference period of the study. The study makes use of statistical tools such as annual growth rate (AGR) and compound annual gro

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Mochammad Kiky Noviar and Aria Farah Mita. "Evaluation of the Classification of Liabilities or Equity on Convertible Bond Issuance Transactions at PT ABC." Proceedings of International Conference on Economics Business and Government Challenges 1, no. 1 (2022): 110–20. http://dx.doi.org/10.33005/ic-ebgc.v1i1.17.

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   This research aims to evaluate the implementation of PSAK 50 (2014) in determining the classification of liabilities or equity on convertible bond issuance transactions at PT ABC. PT ABC is a start-up company with a status as a foreign investment company effective since third quarter 2020, which then issued convertible bonds in the fourth quarter 2020 which were entirely absorbed by only one party, XYZ. The convertible bond was issued as a payment instrument for the acquisition of 100% ownership in KLM, an overseas entity. This case study research uses qualitative descript

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Schmidt, Martin. "Equity and Liabilities – A Discussion of IAS 32 and a Critique of the Classification." Accounting in Europe 10, no. 2 (2013): 201–22. http://dx.doi.org/10.1080/17449480.2013.834727.

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28

NEELOVA, Natal'ya V., and Yurii Yu KOCHINEV. "Classification and presentation of equity in IFRS financial statements." International Accounting 27, no. 4 (2024): 366–86. http://dx.doi.org/10.24891/ia.27.4.366.

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Subject. This article examines the methodological basis for the classification and presentation of an organization's equity in financial statements prepared in accordance with IFRS. Objectives. The article aims to substantiate the approach to the classification and presentation of information on the equity of an organization, ensuring its relevance and faithfulness. Methods. For the study, we used a logical analysis. Results. Based on the analysis, the article confirms the prospects for the combined use of the two features of the classification of capital items proposed in the Exposure Draft I

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Pearson, Jane L., Deborah A. Cohn, Philip A. Cowan, and Carolyn Pape Cowan. "Earned- and continuous-security in adult attachment: Relation to depressive symptomatology and parenting style." Development and Psychopathology 6, no. 2 (1994): 359–73. http://dx.doi.org/10.1017/s0954579400004636.

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AbstractThe secure working model classification of adult attachment, as derived from Main and Goldwyn's (in press) Adult Attachment Interview scoring system, was considered in terms of earned-security and continuous-security. Earned-security was a classification given to adults who described difficult, early relationships with parents, but who also had current secure working models as indicated by high coherency scores; continuous-security referred to a classification in which individuals described secure early attachment relationship with parents and current secure working models. Working mod

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OSTAEV, Gamlet Ya, Svetlana V. KOZMENKOVA, Grigorii R. ALBOROV, and Dmitrii V. KONDRAT’EV. "Tax audit: Methodology and management considerations." International Accounting 28, no. 4 (2025): 97–114. https://doi.org/10.24891/ia.28.4.97.

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Subject. This article deals with the issues of the effectiveness of tax audit, which requires a special, focused integrated approach. Objectives. The article aims to develop methodological aspects of tax audit, as well as practical and organizational approaches to its conducting. Methods. For the study, we used analysis and synthesis, modeling, and abstraction. Results. Based on the analysis of the differences and similarities of methodological approaches to tax audit within the framework of internal and external audit, the article proposes a classification of tax audit by category, discloses

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Budhidharma, Valentino, Roy Sembel, Edison Hulu, and Gracia Ugut. "Early warning signs of financial distress using random forest and logit model." Corporate and Business Strategy Review 4, no. 4 (2023): 69–88. http://dx.doi.org/10.22495/cbsrv4i4art8.

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The purpose of this study is to develop a new model to explain financial distress in Indonesia. There have been many theories, variables, and estimation methods used by previous studies about early warning signs of financial distress. Unfortunately, there are few studies on this subject using a combination of theories, random forests (RF) as the machine learning algorithm, and logit as the statistical method, especially in Indonesia. By using the RF, it is expected the study can get an improved combination of classification and regression tree (CART) and bagging (Breiman, 1996). The samples us

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Malkina, Ya. "NEW CLASSIFICATION OF EXPENDITURE AND MANAGEMENT ACCOUNTING SYSTEM OF SETTLEMENTS ON TAX LIABILITIES OF BANKS OF UKRAINE." Investytsiyi: praktyka ta dosvid, no. 21-22 (December 3, 2020): 101. http://dx.doi.org/10.32702/2306-6814.2020.21-22.101.

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Baek, Jeong-Han, Gi-Ho Baek, Jin-Chul Shin, and Min-Ji Son. "A Case Study on the Accounting Choice of Refixing Convertible Bond : Focus on the Classification of Conversion Rights." Korean Association Of Computers And Accounting 22, no. 1 (2024): 145–70. http://dx.doi.org/10.32956/kaoca.2024.22.1.145.

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[Purpose] The purpose of this study is to analyze through actual cases how a company’s accounting choices related to the right to convert refixing convertible bonds subsequently affect its financial statements. [Methodology] Among companies that issued convertible bonds with similar conditions at the same time, the entity classifies convertible bonds into derivative liabilities, capital, and derivative liabilities, respectively, subsequently reclassifies them into capital to confirm from a practical point of view how the accounting treatment of convertible bonds affects financial statements. I

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Malyshkin, O., S. Rohoznyi, O. Yarmolitska та Yu Ostapenko. "DEFERRED INCOME TAX: IMPACT ON FINANCIAL AND TAX REPORTING (THE PRACTIСE OF UKRAINE AND GERMANY)". Financial and credit activity problems of theory and practice 4, № 39 (2021): 138–48. http://dx.doi.org/10.18371/fcaptp.v4i39.241302.

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Abstract. Income taxation is typical for most countries with their own peculiarities. In the practice of the Ukrainian enterprises, there is a lack of relationship between accounting and tax accounting to reflect the deferred tax asset and deferred tax liability in the reporting. The purpose of the article is to analyze the income tax in terms of its calculation by the international standards and identify key tax differences. The authors proposed to formulate the definitions of the current income tax which should be understood as the amount of income taxes payable (reimbursed) on taxable profi

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Anatoliy, Kostruba. "On Right-Terminating Legal Facts in Personal Liability and the Concept of Liability Termination." SCIENCE AND BUSINESS: DEVELOPMENT WAYS 20, no. 2 (2013): 82–87. https://doi.org/10.5281/zenodo.3693248.

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This paper discusses the right-terminating legal  facts  in  the  civil  law  of  obligations. The separation of grounds for termination of liabilities and property rights has been analyzed. The nature of the categories that are used to denote the right-terminating the legal facts in the field of personal liability has been determined.

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GRINENKO, І. "Classification of Reserves for Business Accounting Purposes." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 4 (November 3, 2021): 29–37. http://dx.doi.org/10.31767/nasoa.4-2020.04.

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Due to accumulation of reserves and their appropriate accounting and recording, business enterprises are allowed to increase assets, quickly respond on the occurrence of unpredicted costs and liabilities, and comply with the principle of business continuity. The classification of reserves as objects of accounting is the key to the sound recording and enclosure of information about them in the financial statements of a business enterprise. The research objective is to analyze and sum up classification criteria and types of reserves, and to develop recommendations on improvements in the classifi

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37

Giri, Jayprakash, Sh Rajiv Chauhan, and Smt Nidhi Mishra. "Performance Study on IEEE Bus System for Contingency Problem and Mitigation." SMART MOVES JOURNAL IJOSCIENCE 7, no. 3 (2021): 49–57. http://dx.doi.org/10.24113/ijoscience.v7i3.382.

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The increasing dependence of most businesses on electricity requires regular improvements in distribution systems. The main objective of this study is to provide load balancing in the distribution network by reducing the loss of system performance without violating the voltage and current limits of the power supplies. And the selection of the power system contingency by calculating the transmission line failure performance indices using the load flow analysis on the IEEE 14 bus system. To determine and tabulate the voltage on each bus, the actual current flow on each line and power system leak

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Ogorodnikova, I. I. "USE OF PROPERTY OF INDIVIDUALS IN BUSSINES ACTIVITIES: PROBLEMS AND PROSPECTS." Economics Profession Business, no. 3 (September 12, 2022): 93–99. http://dx.doi.org/10.14258/epb202242.

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The presence of real estate in individuals imposes obligations on its rational use, maintenance, as well as the payment of taxes. At the same time, tax liabilities arise in two cases: in connection with the ownership of property and with its use. The desire of citizens to increase their personal well-being leads to situations of using existing property in order to obtain additional income. In this case, various kinds of tax incidents arise. The law enforcement practice of property taxation of individuals is extremely contradictory, but basically boils down to the classification of income from

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Sevkusic, Ljubisa, Radomir Bodiroga, and Veljko Vukoje. "The assessment and ranking of the liquidity of Serbian agricultural enterprises." Journal of Agricultural Sciences, Belgrade 67, no. 3 (2022): 321–33. http://dx.doi.org/10.2298/jas2203321s.

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The key task of all enterprises, regardless of the activity they are engaged in, is constant growth and development. This is a prerequisite for survival in the modern market. The continuous monitoring and analysis of all production and financial performance of the enterprise are extremely important, with liquidity as the most important. It is a very important indicator of the overall financial condition of the company and is the most urgent requirement that is placed before modern companies. Liquidity is defined as the company's ability to timely settle its short-term liabilities. A comprehens

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LISOVSKAYA, Irina A., and Natal'ya G. TRAPEZNIKOVA. "Digital financial assets: Classification, accounting items, and the treatment." International Accounting 28, no. 4 (2025): 4–22. https://doi.org/10.24891/ia.28.4.4.

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Subject. This article discusses topical issues of concern of the methodology of accounting for digital financial assets and their recognition in financial statements. Objectives. The article aims to develop a systems approach to the classification of digital financial assets in the form of monetary claims and options for their recognition in accounting, taking into account their peculiarities. Methods. For the study, we used analysis, systematization, comparison, and generalization. Results. The article substantiates and presents proposals for digital financial instruments accounting. It also

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Helfenstein, Aline Cristina, Douglas Fernando Batista Neis, Flávia Regina Alves de Hungria Folador, Marlene Valério dos Santos Arenas, Rafael Vicente Martins dos Reis, and Francisco Alexandre Belinassi Paim. "Outsourced Services, Supervision of Contracts and Labor Liabilities: Case Study UNIR From 2015 to 2019." International Journal of Business Administration 12, no. 1 (2020): 22. http://dx.doi.org/10.5430/ijba.v12n1p22.

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This article aims to identify the monetary amounts spent by Fundação Universidade Federal de Rondônia (UNIR), with Labor Court due to administrative failures during the supervision of outsourced service contracts. It is a case study, with qualitative research, with documentary analysis of the decisions, sentences and judgments delivered in the processes. After the analysis of 68 (sixty-eight) cases in which UNIR appeared in the passive pole, categories were identified for the classification of the cases. It was found that there was a reduction in the number of lawsuits against UNIR after the L

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Seo, Jinseon, and Woosuk Choi. "The Classification of Member Shares and Indivisible Reserves as Equity or Liabilities: Focusing on Acts for Co-operatives." Korean Academic Association of Business Administration 33, no. 5 (2020): 859–83. http://dx.doi.org/10.18032/kaaba.2020.33.5.859.

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BONDARENKO, Natalya. "DETERMINATION OF THE ACCOUNTING SUBSTANCE OF COSTS AND THEIR CLASSIFICATION." Herald of Khmelnytskyi National University. Economic sciences 316, no. 2 (2023): 296–304. http://dx.doi.org/10.31891/2307-5740-2023-316-2-47.

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Enterprise costs have always been an important economic category, which characterizes the results of the enterprise and its profitability. The key condition for the organization of an effective management system is the reliability, completeness and promptness of the available information, about the costs, lost during the management process. This data is received by the management staff thanks to cost accounting, which is the central subsystem in the informational accounting system. The purpose of the article is to research and generalize the essence of costs and criteria for their classificati

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Omelka, Jiří, Michaela Beranová, and Jakub Tabas. "Comparison of the models of financial distress prediction." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 7 (2013): 2587–92. http://dx.doi.org/10.11118/actaun201361072587.

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Prediction of the financial distress is generally supposed as approximation if a business entity is closed on bankruptcy or at least on serious financial problems. Financial distress is defined as such a situation when a company is not able to satisfy its liabilities in any forms, or when its liabilities are higher than its assets. Classification of financial situation of business entities represents a multidisciplinary scientific issue that uses not only the economic theoretical bases but interacts to the statistical, respectively to econometric approaches as well.The first models of financia

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Lagodiienko, Natalia, Larysa Ivanchenkova, Larysa Skliar, and Viacheslav Ivanchenkov. "FORMAT AND CONTENT OF THE ACCOUNTING BALANCE SHEET IN THE MODERN ACCOUNTING AND ECONOMIC MODEL." Herald of Khmelnytskyi National University 294, no. 3 (2021): 21–28. http://dx.doi.org/10.31891/2307-5740-2021-294-3-3.

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The article considers the role and importance of the balance sheet in the system of economic valuations. By generalizing the existing balance theories and the development of the balance, the directions of its development are established and the main changes of its format for the future are outlined. This process is due to many factors and is mainly determined by the development of the information society and the growing information needs of stakeholders. The ability of the balance sheet to comprehensively assess the financial condition of the enterprise is possible by updating its structure. I

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KOZACHENKO, Anna. "INCOME OF BUSINESS ENTITIES: ECONOMIC ESSENCE AND CLASSIFICATION." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 Part 2 (2021): 35–43. http://dx.doi.org/10.31891/2307-5740-2021-300-6/2-6.

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The article highlights the views of scholars on the economic meaning of the concept of “income”. It is determined that the term “income” should be considered an economic category, which means the direct receipt of certain assets (material resources or money) or a decrease in liabilities that lead to an increase in equity (minus the increase in equity contributions from owners or participants). The study of the concept of “income” in a broad interpretation from an economic and accounting point of view made it possible to establish the following properties: 1) income – is a type of financial res

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Kliestik, Tomas, Jaromir Vrbka, and Zuzana Rowland. "Bankruptcy prediction in Visegrad group countries using multiple discriminant analysis." Equilibrium 13, no. 3 (2018): 569–93. http://dx.doi.org/10.24136/eq.2018.028.

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Research background: The problem of bankruptcy prediction models has been a current issue for decades, especially in the era of strong competition in markets and a constantly growing number of crises. If a company wants to prosper and compete successfully in a market environment, it should carry out a regular financial analysis of its activities, evaluate successes and failures, and use the results to make strategic decisions about the future development of the business. Purpose of the article: The main aim of the paper is to develop a model to reveal the un-healthy development of the en

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Siekelova, Anna, and Erika Spuchlakova. "The Assessment of Client Creditworthiness Using Predictive Methods Based on Multivariate Discriminant Analysis." Accounting and Finance Review (AFR) Vol.2(1) Jan-Mar 2017 2, no. 1 (2017): 17–21. http://dx.doi.org/10.35609/afr.2017.2.1(3).

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Objective - Trade credit is the most important source of external ﬁnance for many companies. It appears on every balance sheet and represents more than 50 percent of company's short-term liabilities and a third of all company's total liabilities in OECD countries. Late payment of invoices may suffer firm's solvency. The European economies are now putting the years of financial turmoil and debt crisis behind them and several macro-economic indicators are pointing towards a brighter future. The aim of this paper is to assess creditworthiness of companies. Methodology/Technique - Assessment of cl

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Mechelli, Alessandro, Vincenzo Sforza, Alessandra Stefanoni, and Riccardo Cimini. "The value relevance of the fair value hierarchy. Empirical evidence from the European Union." FINANCIAL REPORTING, no. 2 (October 2018): 7–35. http://dx.doi.org/10.3280/fr2018-002002.

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This paper investigates the value relevance of the fair value hierarchy disclosed for financial instruments through a sample of 97 financial entities listed over the period 2011-2016 in the stock markets of 23 European countries. Its main objectives are threefold. First, by analysing the European setting, the paper means to study the value relevance of the fair value hierarchy to judge the choice of the International Accounting Standard Board (IASB) to extend the disclosure of the hierarchy to all the assets and liabilities. Second, the paper aims to evaluate the choice of abandoning managemen

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Frade, Altieres Marçal, Renato Silva Pereira Júnior, and José Aurélio Medeiros da Luz. "Tracking the movement of a pseudoparticle on a screen." Caderno Pedagógico 22, no. 5 (2025): e14735. https://doi.org/10.54033/cadpedv22n5-090.

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Screen classification and dewatering are essential processes in ore dressing operations, with their efficiency heavily dependent on the oscillation pattern of the granular medium, which enhances stratification and separation, as well as the coalescence of bubbles and the collapse of interfacial menisci, favoring dewatering. This article focuses on the development of a Bluetooth-enabled device designed to simulate and measure oscillations induced in bulk particles, tackling challenges such as selecting appropriate density, shape, dimensions, and material properties for the device's construction

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