Relevant bibliographies by topics / Profit and loss accounting

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Profit and loss accounting'

Author: Grafiati
Published: 4 June 2021
Last updated: 18 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Profit and loss accounting.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Profit and loss accounting"

1

Müllerová, Libuše. "Accounting Profit/Loss and Tax Base." Český finanční a účetní časopis 2008, no. 2 (June 1, 2008): 91–95. http://dx.doi.org/10.18267/j.cfuc.274.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

CALLEN, JEFFREY L. "A Medieval Controversy About Profit and Loss Allocations." Abacus 23, no. 1 (March 1987): 85–90. http://dx.doi.org/10.1111/j.1467-6281.1987.tb00141.x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Suwandi, Suwandi, Marsani Asfi, Viona Firlisia, and Sylvia Chandra. "PERANCANGAN SISTEM INFORMASI AKUNTANSI METODE SINGLE STEP UNTUK MENGHITUNG LABA RUGI STUDI KASUS PADA CHAMPION GYM CIREBON." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 1 (May 22, 2019): 22. http://dx.doi.org/10.31289/jab.v5i1.2042.

Full text
Abstract:
This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.
APA, Harvard, Vancouver, ISO, and other styles
4

Pakšiová, Renáta. "The Critical Analysis of Profit for its Allocation Decision-Making." Scientific Annals of Economics and Business 64, s1 (December 1, 2017): 41–56. http://dx.doi.org/10.1515/saeb-2017-0039.

Full text
Abstract:
AbstractThe decrease of the business property can cause a reduction in the production ability of the enterprise to the extent causing an involuntary closing of business activities. It is usually caused not only by the reported loss, but also by the greater distribution of profits, as is the amount of the real level of the enterprise's distributable profit. A thorough analysis of the reported accounting profit described in this paper should be the starting point for the allocation of profit. It is important to be able to identify and assign a portion of the accounting profit, corresponding to the non-realised profit and fictitious profit, where eventual release outside the enterprise threatens the future performance of the enterprise. These portions of the reported profit do not correspond to the actually made, realised and real production, which is a necessary condition to achieve a real profit to possible safety division to investors.
APA, Harvard, Vancouver, ISO, and other styles
5

Pinnuck, Matt, and Anne M. Lillis. "Profits versus Losses: Does Reporting an Accounting Loss Act as a Heuristic Trigger to Exercise the Abandonment Option and Divest Employees?" Accounting Review 82, no. 4 (July 1, 2007): 1031–53. http://dx.doi.org/10.2308/accr.2007.82.4.1031.

Full text
Abstract:
The binary classification of firms into profits or losses represents a powerful heuristic. The literature that has examined the impact on the firm of this earnings heuristic has focused on the earnings management actions of small profit firms. The impact of this earnings heuristic on the actions of firms reporting accounting losses and the decision-making effects the heuristic may have other than earnings management have not been examined. In this study we hypothesize that reporting an accounting loss acts as a heuristic trigger for firms to exercise the abandonment option and discard unproductive investments. The results are consistent with the hypothesis. We find that there is a sharp and economically significant discontinuity around zero in the level of investment in labor between small profit and small loss firms. The discontinuity is due to loss firms having a lower-than-expected level of investment in labor, given their economic fundamentals. Further tests show that this discontinuity is due to the exercise of the abandonment option. We find that firms switching from a profit to a loss cut labor to a greater extent than other firms with similar changes in earnings that do not pass the loss threshold. Taken together the results are consistent with the accounting loss heuristic acting as a major disciplinary or incentive altering event that resolves agency problems.
APA, Harvard, Vancouver, ISO, and other styles
6

Charviena, Charviena, and Elis Tjhoa. "Pengaruh Ukuran Perusahaan, Laba Rugi Operasi, Solvabilitas, Umur Perusahaan, Klasifikasi Industri, Dan Ukuran Kap Terhadap Audit Delay." Jurnal ULTIMA Accounting 8, no. 2 (December 2, 2016): 66–88. http://dx.doi.org/10.31937/akuntansi.v8i2.582.

Full text
Abstract:
The objective of this study was to obtain empirical evidence about the effect of company size, profit or loss, solvability, age of company, classification of industry, and public accounting firm size towards audit delay. In this study, company size was measured by log total asset, profit or loss measured by company’s operational profit or loss, solvability measured by total debt to total asset (TDTA) ratio, age of company measured since company establishment year until year of financial statement, classification of industry measured by non financial or financial industry, public accounting firm size measured by big four or non-big four. The object of this study was the company listed in Indeks Kompas 100 between 2012- 2014, sample was selected with purposive sampling, and the statistic method used in this study was multiple regression. The result of this study was profit or loss, solvability, age of company, classification of industry, and public accounting firm size had no effect towards audit delay, while company size had significant effect towards audit delay. All independent variables had significant effect towards audit delay simultaneously. Keywords : Audit Delay, Classification of Industry, Company Age, Company Size, Profit or loss, Public Accounting Firm Size, Solvability
APA, Harvard, Vancouver, ISO, and other styles
7

Bourguignon, Annick. "Management accounting and value creation: the profit and loss of reification." Critical Perspectives on Accounting 16, no. 4 (May 2005): 353–89. http://dx.doi.org/10.1016/j.cpa.2003.03.001.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Dopuch, Nicholas, Chandra Seethamraju, and Weihong Xu. "The pricing of accruals for profit and loss firms." Review of Quantitative Finance and Accounting 34, no. 4 (August 28, 2009): 505–16. http://dx.doi.org/10.1007/s11156-009-0144-9.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Jirásková, Simona. "Range data reported to the requirements of the IAS 12 and impact of the IFRS adoption for tax purposes in the tax collection of the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 4 (2013): 961–66. http://dx.doi.org/10.11118/actaun201361040961.

Full text
Abstract:
An issue of relationship between corporate income tax and accounting is one of the most discussed at present. Until recently the tax base was derived from the accounting profit defined in the Czech accounting law. But from 2004 there are companies which have to use IFRS in bookkeeping and financial reporting and from the perspective of the Czech accounting law they do not care about Czech accounting regulation. On the other hand Czech tax regulation has not accepted this change in the field of European accounting harmonization and still directs to pay tax on the basis of Czech accounting regulation for all entities. Fear of adverse change in tax collection is one of the main reasons why the Czech Tax Administration does not allow to pay income tax under profit or loss patterned on IFRS. The most important goal of this work is to characterize the relationship between accounting profit or loss under IFRS and the tax base of income and to find out the impact of taxation under profit in accordance with IFRS in total tax collection. Basic sample of all analyses consists of 35 accounting entities which mandatorily use IFRS and this sample was also confronted with a list of 106 major payers of income tax published yearly by the Ministry of Finance of the Czech Republic for the needs characterization of the relationship of profit under IFRS and the tax base of income.
APA, Harvard, Vancouver, ISO, and other styles
10

Ciuhureanu, Alina-Teodora. "Instruments and Fianancial Performance Indicators or The Capitalization of Accounting Information from The Profit and Loss Account – Meanings Useful to Management." International conference KNOWLEDGE-BASED ORGANIZATION 23, no. 2 (June 25, 2017): 36–40. http://dx.doi.org/10.1515/kbo-2017-0084.

Full text
Abstract:
Abstract For the capitalization of accounting information in view of financial performance analysis of the company, management must operate at least based on intermediate management balance, the cash flow, breakeven point and earnings per share, indicators established, first, by using the information in the statement Profit and Loss Account. Based on these considerations, the paper addresses, by the exploratory research, the main constructions based on financial accounting information presented in the profit and loss account, the objective being to show the opportunities and limitations of information generated for management.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Profit and loss accounting"

1

Carvalho, Francisco Albino de. "What is the best accounting method for financial assets?" Master's thesis, NSBE - UNL, 2012. http://hdl.handle.net/10362/9592.

Full text
Abstract:
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
The possibility to fulfill the lack of studies comparing methods for financial assets accounting at fair value in terms of value relevance for investors is the main contribution of this research. Such contribution is emphasized by the importance of assessing how well accounting amounts reflect information used by investors. This study compares available for sale financial assets with financial assets at fair value through profit or loss in terms of value relevance for investors. The results evidence that although accounting differently both methods provide equally strong explanatory power of security prices which favors fair value accounting.
APA, Harvard, Vancouver, ISO, and other styles
2

Nwagbo, Alfred. "Strategies to Minimize Profit Loss From Small Business Enterprise Credit Rejections." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5919.

Full text
Abstract:
Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection involved reviews of company documents and face-to-face semistructured interviews of 6 participants from 3 banks in the Southeastern Nigerian state. Based on the Schorr's modified data analysis approach, 5 themes emerged (a) credit rationing depends on sufficient information (b) business accounts statements are a fall back for credit availability (c) character may be more important than collateral (d) government policies are challenges to the formal banking system (e) profits may be a hedge for high-interest rates. Findings may be used to enhance the profitability of banks in the Southeastern Nigerian state. Implications for positive social change may include the support of community projects for individuals living at or below the poverty level in the region.
APA, Harvard, Vancouver, ISO, and other styles
3

Silva, Cleiton Almeida da. "Integração do método do custeio variável à demonstração financeira de resultados: um estudo de caso em uma indústria de médio porte." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/3/3136/tde-16122014-160043/.

Full text
Abstract:
Esta pesquisa aborda as conflitantes diferenças entre os diversos métodos de custeio apresentados pela literatura em contabilidade gerencial e gestão da produção, destacando a questão dos conflitos de entendimento que são gerados entre o mundo da contabilidade financeira e o mundo da gestão de produção, visto que geralmente os números apresentados e analisados por ambas se mostram discrepantes. Tais conflitos podem muitas vezes ocasionar uma má gestão, com reflexos muitas vezes em decisões de curto prazo inadequadas. A pesquisa tem como objetivo principal integrar o método gerencial de custeio variável à demonstração financeira sem prejudicar os resultados agregados; propõe-se para tanto a utilização de um modelo híbrido de análise econômico-financeira que apresenta ao mesmo tempo os resultados determinados pelos critérios gerenciais do custeio variável e os resultados apresentados pela contabilidade financeira baseada no método do custeio por absorção. Como objetivos secundários, busca-se evidenciar os aspectos teóricos que definem os conflitos e limites que permeiam o tema custos quando colocados sob as perspectivas financeira e gerencial e pesquisar a literatura especializada sobre os métodos de custeio, identificando suas principais diferenças. É, portanto efetuada uma revisão geral da literatura relacionada a sistemas, métodos e artefatos de custeio e gestão econômica da produção a fim de proporcionar um quadro geral que delineie o contexto mencionado, incluindo, mas não se limitando, às questões normativas que permeiam o tema. A pesquisa é construída e baseada em um estudo de caso com abordagem qualitativa, onde se busca capturar, além da questão das diferenças numéricas, as nuances de gestão e compreensão de resultados vivenciados por uma empresa real. Proporciona-se uma visão integrada do processo de custeio que traz visibilidade tanto à tomada de decisão gerencial, quanto aos impactos causados nos resultados agregados finais apresentados pela contabilidade financeira.
This research deals with the conflicting differences among the diverse costing methods presented by the literature in management accounting and production management, focusing on the question of the understanding conflicts which are created between the accounting world and the production management world since the figures presented and analyzed by both are usually disparate. Such conflicts may sometimes drive to a poor management, with reflex many times in inadequate short term decision making. The research has as main objective to integrate the management method of variable costing to the financial statement without impairing the aggregated results. It is proposed for it the utilization of a hybrid model of analysis that presents at the same time the results determined from management criteria of direct costing and the results determined from the financial accounting, based on absorption costing. As secondary objectives it pursues to evidence the theoretical aspects that define the conflicts and limits which permeate the costing topic when put under the management accounting and the financial accounting perspectives and to raise specialized literature about costing methods, identifying their main differences. Thus, it is performed a general revision on the literature related to systems, methods and tools for costing and economic production management, aiming at providing a general framework that delineates the mentioned context, including, but not limiting to, the questions that permeate the subject. The research is constructed and based on a case study with qualitative approach, where it seeks to capture, besides the numeric differences question, the nuances of managing and understanding the results experienced by a real company. It provides an integrated view of the costing process that enlightens both the management decision making and the impacts caused in final aggregated results from financial accounting.
APA, Harvard, Vancouver, ISO, and other styles
4

Nakládalová, Petra. "Zjišťování výsledku hospodaření." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150129.

Full text
Abstract:
This thesis deals with the way to identify profit or loss in accordance with Czech accounting legislation and in accordance with IAS/IFRS. It defines the basic elements of the income statement, the criteria for their recognition, basic principles and rules applied in detection income. It focuses on the processes and activities to determine results and the form of the profit and loss account. It quantifies the main differences between Czech accounting legislation and IAS/IFRS.
APA, Harvard, Vancouver, ISO, and other styles
5

Pavlů, Radka. "Vliv vybraných rozdílů mezi českým finančním účetnictvím a IFRS na výsledek hospodaření vybrané společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399659.

Full text
Abstract:
The master thesis is focused on selected differences between the Czech accounting legislation and the International Financial Reporting Standards IAS / IFRS.The theoretical part is focused on methodological procedures under Czech Accounting Legislation and on requirements according to the IAS / IFRS. The differences between these two approaches are subsequently compared. Within the analytical part of the thesis, significant varieties are selected, based on the found differences and due to company’s specifities. The mentioned varieties have the key role and impact on the economical outcome of the selected company.
APA, Harvard, Vancouver, ISO, and other styles
6

Levá, Petra. "Porovnání výkazu zisku a ztráty podle ČÚS a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-191734.

Full text
Abstract:
The diploma thesis deals with comparing profit or loss statement prepared according to IFRS and Czech accounting regulations. The theoretical part presents requirements and chosen parts (especially revenue, depreciation, borrowing costs, government grants, provisions and employee benefits) which are related to profit or loss statement of both accounting standards. The differences are highlighted right in the text, illustrative examples and tables are added as well for better understanding. Subsequently, the practical part is focused on analyzing profit reported according to both accounting standards, which includes an exposure of main reasons why the standards resulted in different profit amount. The main source of information is an annual report of ČD Cargo, a.s. in 2012 that includes financial statements assembled according to both standards, IFRS and Czech accounting standards.
APA, Harvard, Vancouver, ISO, and other styles
7

Pšurný, Adam. "Podnikatelský záměr rozvoje firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224249.

Full text
Abstract:
The thesis is focused on the business plan the future development of MESIT Fimes a.s. Thesis is divided into two main parts, the theoretical basis and practical part. The theoretical part is to serve as a source indicator for the creation of practical, which aims to analyze in detail the actual current condition for the creation of the greatest and most effective future development.
APA, Harvard, Vancouver, ISO, and other styles
8

Soukupová, Monika. "Didaktická analýza učiva o účetní uzávěrce a závěrce ve druhém koncentrickém okruhu předmětu Účetnictví na OA." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198055.

Full text
Abstract:
The thesis deals with didactic analysis of curriculum of final accounts and financial statements in the second concentric circle. The aim of the thesis is to propose didactic analysis, which corresponds with professional knowledge of Business Academy students. The theoretical part is dedicated especially to incorporate the curriculum into the subject of accounting didactic methods and didactic techniques and also the issue of IAS/IFRS. The next part is focused on didactic analysis. There is a process of interpretation suggested in the individual chapters which includes clear schemes, tables, own examples and also didactic elaboration of IAS/IFRS. It is designed in the way to be most understandable for Business Academy students. The conclusion includes a survey results. This part shows how the teachers of the Business Academies teach this certain issue. The result is verification if the didactic analysis corresponds with the teaching in practice.
APA, Harvard, Vancouver, ISO, and other styles
9

Buřič, Zdeněk. "Aplikace IAS/IFRS v akciové společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-264835.

Full text
Abstract:
The master’s thesis compares Financial Statements under Czech accounting systems with Financial Statements under IAS/IFRS. The master’s thesis shows the main differences between these two reporting systems, and their presentation in Financial Statements.
APA, Harvard, Vancouver, ISO, and other styles
10

Nečasová, Eliška. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224025.

Full text
Abstract:
The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Profit and loss accounting"

1

Karen, O'Connor, ed. Small business accounting tools: Primer for small business operations to monitor profit and loss. [Philadelphia, PA]: Xlibris, 2008.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Profit and loss. London: HarperCollins, 1994.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Thorne, Nicola. Profit and loss. Bath: Chivers, 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Profit and loss. London: Cape Poetry, 2011.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Profit and loss. Bath: Chivers, 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Baillie, John. Systems of profit measurement. Wokingham: Published for the Institute of Chartered Accountants of Scotland by Gee, 1985.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Systems of profit measurement. New York: Gee & Co., 1985.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Whitten, Bob. Single-family builder profit & loss study. Washington, D.C: National Association of Home Builders, Business Management Committee, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

J, Harris Peter. Profit planning. 2nd ed. Oxford: Butterworth-Heinemann, 1999.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

J, Harris Peter. Profit planning. Oxford: Butterworth-Heinemann, 1992.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Profit and loss accounting"

1

Pijper, Trevor. "Profit and the Profit and Loss Account." In Creative Accounting, 44–82. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Simmonds, Andy. "Consolidated Profit and Loss Account." In Mastering Financial Accounting, 330–38. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_19.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Nicholson, Margaret. "Further Trading and Profit and Loss Accounts." In Accounting Skills, 160–71. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_20.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Berry, Aidan, and Robin Jarvis. "The profit and loss account." In Accounting in a Business Context, 60–77. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-6944-6_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Berry, Aidan, and Robin Jarvis. "The profit and loss account." In Accounting in a Business Context, 63–80. Boston, MA: Springer US, 1994. http://dx.doi.org/10.1007/978-1-4899-6942-2_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Stevens, P. "Trading and Profit and Loss Accounts." In Work Out Accounting GCSE, 16–20. London: Macmillan Education UK, 1987. http://dx.doi.org/10.1007/978-1-349-09460-8_4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Nicholson, Margaret. "Trading and Profit and Loss Accounts and Balance Sheets." In Accounting Skills, 146–59. London: Macmillan Education UK, 1989. http://dx.doi.org/10.1007/978-1-349-10853-4_19.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Hussey, Jill, and Roger Hussey. "The Profit and Loss Account of a Sole Trader." In Business Accounting, 73–86. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-14784-7_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Pijper, Trevor. "Unravelling the Profit and Loss Account and the Balance Sheet." In Creative Accounting, 125–40. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-13244-7_7.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Collis, Jill, Andrew Holt, and Roger Hussey. "The statement of profit or loss and other comprehensive income." In Business Accounting, 158–92. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_6.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Profit and loss accounting"

1

Pavić, Ivana, Ivana Mamić Sačer, and Lajoš Žager. "Challenges, Advantages and Disadvantages in Implementation of Ifrs 15 in Different Industries." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.769.

Full text
Abstract:
The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application of IAS 18 as of January 1, 2018. Since revenue is a very important element in determining the profit or loss of an entity and therefore its performance, preparers of financial statements should pay full attention to accounting principles related to revenues’ recognition and measurement while preparing financial statements. New accounting standard for revenues introduces certain innovations in the field of revenue calculation as well as in time of revenues’ recognition. These changes will have a significant impact on the amount of revenues for certain industries, such as the telecommunications and construction industry, which have significant share of revenues from contracts with customers. The aim of the research is to identify the challenges and problems that appears in the initial phase of application of a new standard on revenues such as; the need to consider a larger volume of documentation, inadequate existing IT infrastructure, multiple sources of documentation that must be considered in revenue recognition, including commercial, legal and financial documentation etc. In addition, we plan to identify benefits form the application of the new standard for the entities preparing the financial statements. In this context, it is expected to identify the sectors that have the most dilemmas in the application of this standard and to propose potential solutions to address these problems.
APA, Harvard, Vancouver, ISO, and other styles
2

Gray, Donald G. "A Process and Economic Model for the Real-Time Optimization of Operating Profit in a Citrus Feedmill." In ASME 2007 Citrus Engineering Conference. American Society of Mechanical Engineers, 2007. http://dx.doi.org/10.1115/cec2007-5303.

Full text
Abstract:
During the past 6 years, increases in energy costs have adversely impacted the profitability of feedmill operations. The market values of dried feed, molasses, and d-limonene have not sufficiently increased to offset this additional cost. Lacking alternatives to processing wet peel, many of the large citrus processors have operated feedmills at a financial loss. The optimal operation of a citrus feedmill requires that a combination of process, resource cost, and product market value data be analyzed and translated into actions that will maximize operating profit or minimize operational losses. In particular, variations in peel volume and moisture content, evaporation requirements, product market values, and resource costs require that a detailed process and economic analysis be routinely performed to achieve optimal financial performance. As a result, the complexity of achieving optimal performance on a day-to-day basis can be overwhelming to operators and managers. This paper discusses operational challenges that are common to many citrus feedmill operations, and proposed solutions. The basis for these solutions is a mathematical process and economic model that utilizes operational data to forecast production quantities and operational costs for a specified set of operating conditions. Equations are developed for optimizing energy usage, solids value, and operating profit in real-time. In addition to optimizing daily performance, the model can be used to determine optimal product yields, train operators and managers, determine the technical and financial merit of capital improvement projects, establish realistic performance targets, and devise accurate cost accounting drivers. Paper published with permission.
APA, Harvard, Vancouver, ISO, and other styles
3

Simoni, Daniele, Davide Lengani, Daniele Petronio, and Francesco Bertini. "A Bayesian Approach for the Identification of Cascade Loss Model Strategy." In ASME Turbo Expo 2020: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2020. http://dx.doi.org/10.1115/gt2020-14625.

Full text
Abstract:
Abstract A Bayesian method has been used to identify the best model strategy to describe the profile losses of low pressure turbine (LPT) cascades operating under unsteady inflow. The model has been tuned with experimental data measured in a large scale cascade facility, equipped with a moving bar system. Tests have been carried out on two different cascades, investigating three different reduced frequencies, three mass flow coefficients and several Reynolds numbers (up to eight) per condition, accounting for an overall amount of 51 different combinations of these parameters for each cascade. The predictor functions included into the model have been varied starting from a classic polynomial formulation for each influencing parameter, and then with functional relationships mimicking physical constrains and loss tendencies. Different combinations of the predictors, also including different types and orders of the cross-terms, have been evaluated by means of a Bayesian model selection method searching for the maximum probability of the model in fitting the cloud of experimental data. In particular, the evaluation of the Model Evidence (ME) using the Bayesian Information Criterion approximation (BIC) has allowed obtaining sufficient accuracy and avoiding overfitting at the same time. The best model here identified will be shown to be able to well reproduce the loss surface of a third different cascade that does not participate to the model selection. Realistic profile loss evolutions outside of the design space tested are provided, thus also allowing for a generalization of the structure of the model for other applications and future works.
APA, Harvard, Vancouver, ISO, and other styles
4

Li, Zhiyuan, Juan Du, Aleksandar Jemcov, Xavier Ottavy, and Feng Lin. "A Study of Loss Mechanism in a Linear Compressor Cascade at the Corner Stall Condition." In ASME Turbo Expo 2017: Turbomachinery Technical Conference and Exposition. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/gt2017-65192.

Full text
Abstract:
The loss-generating mechanism of a linear compressor cascade at the corner stall condition was numerically studied in this paper. The hybrid RANS/LES method was used to perform the high-fidelity simulations. By comparing the results captured by SSTDES, DDES, SAS models with the experimental data, the SSTDES model is proven to be more accurate in capturing the detailed flow structure of the corner stall than the other two models. Taking the turbulence dissipation term of SSTDES model into account, the volumetric entropy generation rate and a new dimensionless local loss coefficient are proposed and used to analyze the loss-generating mechanism in this work. It was found that the main flow loss generated in this cascade could be sorted as the wake flow loss, the profile loss, the secondary flow loss and the endwall loss according to their amounts. The corner separation significantly affects the secondary flow loss, wake flow loss and profile loss in the cascade passage. The mixing between the separated boundary layer flow and the main flow, the shear between a tornado vortex and the main flow are the main sources of the secondary flow loss. The wake flow loss is the largest loss source of the cascade, accounting for 41.8% of the total loss. There are two peaks of the wake flow loss along the spanwise direction near the corner stall region. This phenomenon is related to the appearance of large velocity gradient flows when the main flows and the corner separation flows mix together. The profile loss takes up 40.06 % of the total loss. The profile loss intensity in the corner region is lower than the mid blade span due to the interaction of the boundary layer on the suction side with the corner separation.
APA, Harvard, Vancouver, ISO, and other styles
5

Boyer, Keith M., and Walter F. O’Brien. "An Improved Streamline Curvature Approach for Off-Design Analysis of Transonic Axial Compression Systems." In ASME Turbo Expo 2002: Power for Land, Sea, and Air. ASMEDC, 2002. http://dx.doi.org/10.1115/gt2002-30444.

Full text
Abstract:
A streamline curvature throughflow numerical approach is assessed and modified to better approximate the flow fields of transonic axial compression systems. Improvements in total pressure loss modeling are implemented, central to which is a physics-based shock model, to ensure accurate and reliable off-design performance prediction. The new model accounts for shock geometry changes, with shock loss estimated as a function of inlet relative Mach number, blade section loading (flow turning), solidity, leading edge radius, and suction surface profile. Data from a single-stage, isolated rotor provide the basis for experimental comparisons. Improved performance prediction is shown. The importance of properly accounting for shock geometry and loss changes with operating conditions is demonstrated.
APA, Harvard, Vancouver, ISO, and other styles
6

Mollaei Barzi, Yaser, and Mohsen Assadi. "Heat Transfer and Thermal Balance Analysis of an Aluminum Electrolysis Cell Side Lines: A Heat Recovery Capability and Feasibility Study." In ASME 2013 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/imece2013-64358.

Full text
Abstract:
In this study, a preliminary investigation is carried out concerning the possibility and feasibility of recovering part of the side walls heat loss to use it in an energy utilization system. For this purpose, a simple smart heat transfer model is developed for the aluminum smelter side lines accounting for the dynamic ledge profile variations and phase change. Using the model, the total side wall heat loss is estimated and evaluated in different operating conditions of the cell. The system flexibility and self-adjustment ability are taken in to account to find the appropriate solution for the heat extraction system. Using the above-mentioned analysis, the heat recovery strategy and also the possible and applicable alternatives for the side walls heat collection and utilization system are investigated.
APA, Harvard, Vancouver, ISO, and other styles
7

Buske, Clemens, Wolfram C. Ullrich, and Ingo Roehle. "Numerical Study of Incidence Angles and Gap Heights in Turbine Cascades and Rotors on Tip Clearance Losses." In ASME Turbo Expo 2013: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/gt2013-94872.

Full text
Abstract:
The design and optimization of turbines demands the use of fast low-fidelity tools. To obtain adequate results, loss correlations simplifying the complex turbine throughflow are implemented. Accounting for modern turbine designs and flow conditions, revisions of profile and secondary loss correlations were primarily focused upon, while improvements of the tip clearance loss correlations are difficult to achieve. Realistic engine-like conditions concerning variations of the tip clearance, blade loading and solidity are time- and cost-intensive to investigate. This paper is focused on an extensive numerical study, intending to support experiments on tip clearance loss correlations. The losses of a high pressure axial turbine rotor are analyzed for different tip clearance gap heights and incidence angles at cruise condition. The results are contrasted with a cascade having comparable tip profile and gap heights. The cascade’s flow is comparable to the rotor, but with respect to experimental restrictions concerning inlet and outlet conditions. Steady 3D calculations in the stationary and rotating frame were performed applying DLR’s turbomachinery CFD code TRACE using Menter’s SST k – ω turbulence model. The tip clearance loss coefficients were extracted from the flow field by post-processing data of an outlet plane and as massflow averaged global values. The findings are discussed referencing previous publications about the leakage flow system and tip clearance loss. Finally, a comparison to results from tip clearance loss correlations of Ainley-Mathieson and Dunham-Came is presented.
APA, Harvard, Vancouver, ISO, and other styles
8

Li, ChunHua. "The Progress of Non-Profit Organization Accounting Studies." In 2014 International Conference on Information, Business and Education Technology (ICIBET 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icibet-14.2014.47.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Hupman, Andrea C., and Juan Zhang. "Simulating Profit Loss in Behavioral Newsvendor Problems." In 2019 Winter Simulation Conference (WSC). IEEE, 2019. http://dx.doi.org/10.1109/wsc40007.2019.9004938.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Jiang, Leping. "Research on Accounting System of Government and Non-profit Organizations." In 8th International Conference on Management and Computer Science (ICMCS 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/icmcs-18.2018.21.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Profit and loss accounting"

1

Barberis, Nicholas, and Ming Huang. Mental Accounting, Loss Aversion, and Individual Stock Returns. Cambridge, MA: National Bureau of Economic Research, March 2001. http://dx.doi.org/10.3386/w8190.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Tarko, Andrew P., Thomas Hall, Cristhian Lizarazo, and Fernando España-Monedero. Speed Management in Small Cities and Towns—Guidelines for Indiana. Purdue University, 2020. http://dx.doi.org/10.5703/1288284317122.

Full text
Abstract:
Many small cities and towns in rural states such as Indiana are crossed by arterial highways. The local traffic on these roads, particularly vulnerable road users, face the excessive risk of injury and death. This danger is amplified with local land development, driveways, and on-street parking in town centers. This report presents an Indiana study of the speeding problem on arterial roads passing through small communities. Past research on various countermeasures suitable for the studied conditions were identified and the connection between speed reduction and safety improvements was investigated in a sample of Indiana small towns. Promising speed-reduction measures include speed feedback signs and converging chevrons with speed limit legends marked on the pavement. Point-to-point enforcement is a modern and highly effective alternative that may be applicable on highways passing small towns if the through traffic prevails with limited interruptions. This report provides a method of evaluating the benefits of speed reduction in the studied conditions where the risk of severe injury and fatality is excessive to road users while the frequency of crashes is low. The method includes the proactive estimation of the economic benefit. The results indicate that both the local and through traffic on highways passing a small town benefit considerably from speed reduction even after accounting for the loss of time. An Excel spreadsheet developed in the study facilitates the calculations.
APA, Harvard, Vancouver, ISO, and other styles
3

Stall, Nathan M., Kevin A. Brown, Antonina Maltsev, Aaron Jones, Andrew P. Costa, Vanessa Allen, Adalsteinn D. Brown, et al. COVID-19 and Ontario’s Long-Term Care Homes. Ontario COVID-19 Science Advisory Table, January 2021. http://dx.doi.org/10.47326/ocsat.2021.02.07.1.0.

Full text
Abstract:
Key Message Ontario long-term care (LTC) home residents have experienced disproportionately high morbidity and mortality, both from COVID-19 and from the conditions associated with the COVID-19 pandemic. There are several measures that could be effective in preventing COVID-19 outbreaks, hospitalizations, and deaths in Ontario’s LTC homes, if implemented. First, temporary staffing could be minimized by improving staff working conditions. Second, homes could be further decrowded by a continued disallowance of three- and four-resident rooms and additional temporary housing for the most crowded homes. Third, the risk of SARS-CoV-2 infection in staff could be minimized by approaches that reduce the risk of transmission in communities with a high burden of COVID-19. Summary Background The Province of Ontario has 626 licensed LTC homes and 77,257 long-stay beds; 58% of homes are privately owned, 24% are non-profit/charitable, 16% are municipal. LTC homes were strongly affected during Ontario’s first and second waves of the COVID-19 pandemic. Questions What do we know about the first and second waves of COVID-19 in Ontario LTC homes? Which risk factors are associated with COVID-19 outbreaks in Ontario LTC homes and the extent and death rates associated with outbreaks? What has been the impact of the COVID-19 pandemic on the general health and wellbeing of LTC residents? How has the existing Ontario evidence on COVID-19 in LTC settings been used to support public health interventions and policy changes in these settings? What are the further measures that could be effective in preventing COVID-19 outbreaks, hospitalizations, and deaths in Ontario’s LTC homes? Findings As of January 14, 2021, a total of 3,211 Ontario LTC home residents have died of COVID-19, totaling 60.7% of all 5,289 COVID-19 deaths in Ontario to date. There have now been more cumulative LTC home outbreaks during the second wave as compared with the first wave. The infection and death rates among LTC residents have been lower during the second wave, as compared with the first wave, and a greater number of LTC outbreaks have involved only staff infections. The growth rate of SARS-CoV-2 infections among LTC residents was slower during the first two months of the second wave in September and October 2020, as compared with the first wave. However, the growth rate after the two-month mark is comparatively faster during the second wave. The majority of second wave infections and deaths in LTC homes have occurred between December 1, 2020, and January 14, 2021 (most recent date of data extraction prior to publication). This highlights the recent intensification of the COVID-19 pandemic in LTC homes that has mirrored the recent increase in community transmission of SARS-CoV-2 across Ontario. Evidence from Ontario demonstrates that the risk factors for SARS-CoV-2 outbreaks and subsequent deaths in LTC are distinct from the risk factors for outbreaks and deaths in the community (Figure 1). The most important risk factors for whether a LTC home will experience an outbreak is the daily incidence of SARS-CoV-2 infections in the communities surrounding the home and the occurrence of staff infections. The most important risk factors for the magnitude of an outbreak and the number of resulting resident deaths are older design, chain ownership, and crowding. Figure 1. Anatomy of Outbreaks and Spread of COVID-19 in LTC Homes and Among Residents Figure from Peter Hamilton, personal communication. Many Ontario LTC home residents have experienced severe and potentially irreversible physical, cognitive, psychological, and functional declines as a result of precautionary public health interventions imposed on homes, such as limiting access to general visitors and essential caregivers, resident absences, and group activities. There has also been an increase in the prescribing of psychoactive drugs to Ontario LTC residents. The accumulating evidence on COVID-19 in Ontario’s LTC homes has been leveraged in several ways to support public health interventions and policy during the pandemic. Ontario evidence showed that SARS-CoV-2 infections among LTC staff was associated with subsequent COVID-19 deaths among LTC residents, which motivated a public order to restrict LTC staff from working in more than one LTC home in the first wave. Emerging Ontario evidence on risk factors for LTC home outbreaks and deaths has been incorporated into provincial pandemic surveillance tools. Public health directives now attempt to limit crowding in LTC homes by restricting occupancy to two residents per room. The LTC visitor policy was also revised to designate a maximum of two essential caregivers who can visit residents without time limits, including when a home is experiencing an outbreak. Several further measures could be effective in preventing COVID-19 outbreaks, hospitalizations, and deaths in Ontario’s LTC homes. First, temporary staffing could be minimized by improving staff working conditions. Second, the risk of SARS-CoV-2 infection in staff could be minimized by measures that reduce the risk of transmission in communities with a high burden of COVID-19. Third, LTC homes could be further decrowded by a continued disallowance of three- and four-resident rooms and additional temporary housing for the most crowded homes. Other important issues include improved prevention and detection of SARS-CoV-2 infection in LTC staff, enhanced infection prevention and control (IPAC) capacity within the LTC homes, a more balanced and nuanced approach to public health measures and IPAC strategies in LTC homes, strategies to promote vaccine acceptance amongst residents and staff, and further improving data collection on LTC homes, residents, staff, visitors and essential caregivers for the duration of the COVID-19 pandemic. Interpretation Comparisons of the first and second waves of the COVID-19 pandemic in the LTC setting reveal improvement in some but not all epidemiological indicators. Despite this, the second wave is now intensifying within LTC homes and without action we will likely experience a substantial additional loss of life before the widespread administration and time-dependent maximal effectiveness of COVID-19 vaccines. The predictors of outbreaks, the spread of infection, and deaths in Ontario’s LTC homes are well documented and have remained unchanged between the first and the second wave. Some of the evidence on COVID-19 in Ontario’s LTC homes has been effectively leveraged to support public health interventions and policies. Several further measures, if implemented, have the potential to prevent additional LTC home COVID-19 outbreaks and deaths.
APA, Harvard, Vancouver, ISO, and other styles
4

Research Department - Banking Section - Trading Bank Returns - (Confidential information supplied by the Banks) - Forms B. Statement of Profit and Loss - 1950 - 1959. Reserve Bank of Australia, September 2021. http://dx.doi.org/10.47688/rba_archives_2006/14864.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Research Department - Banking Section - Trading Bank Returns - (Confidential information supplied by the Banks) - Forms B. Statement of Profit and Loss - 1945 - 1949. Reserve Bank of Australia, September 2021. http://dx.doi.org/10.47688/rba_archives_2006/14862.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Research Department - Banking Section - Trading Bank Returns - (Confidential information supplied by the Banks) - Forms C and D - Statement of Profit and Loss and Statutory Declaration - 1942 - 1944. Reserve Bank of Australia, September 2021. http://dx.doi.org/10.47688/rba_archives_2006/14875.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Profit and loss accounting' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography