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Journal articles on the topic 'The matching principle of revenues and expenses'

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Published: 3 June 2025

Last updated: 31 July 2025

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1

Hong, Jooyeon, and Wonsun Gamaijb@gmail com Paek. "Fraud Firms and the Matching Principle: Evidence from Korea." Gadjah Mada International Journal of Business 16, no. 2 (2014): 167. http://dx.doi.org/10.22146/gamaijb.5462.

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This paper examines whether the degree of matching for poor-performing fraud firms varies depending on the strength of the causal relation between expenses and revenues. A stronger causal relation exists between revenues and operating expenses than between revenues and total expenses that include non-operating expenses as well as operating expenses. Fraud firms have stronger incentives for managing earnings. Given that managing earnings is easier when using non-operating items than when using operating items, the degree of matching is (not) lower for fraud firms than for non-fraud firms at the

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2

Santoso, Muhammad Rifky. "Matching Cost Against Revenue at Royalty Expenses." Indonesian Accounting Review 11, no. 2 (2021): 171. http://dx.doi.org/10.14414/tiar.v11i2.2558.

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The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year

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3

Zimmerman, Aleksandra B., and Robert Bloom. "THE MATCHING PRINCIPLE REVISITED." Accounting Historians Journal 43, no. 1 (2016): 79–119. http://dx.doi.org/10.2308/0148-4184.43.1.79.

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This paper reassesses the significance of the concept of matching expenses to revenues as an accounting principle. We compare and contrast the historical views of authoritative bodies and the various scholars and practitioners who analyze this subject, drawing implications for future standard setting. Through this historical retrospective on matching, which includes a review of more contemporary research and thought, we find that matching as an approach to income measurement can be helpful in forecasting earning power. Consequently, we conclude that matching should be retained as a long-standi

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4

Park, Sungjong. "The Effects of Expenses Recognition and Matching Principle between Revenues and Expenses on the Value Relevance." Journal of Taxation and Accounting 18, no. 2 (2017): 79–102. http://dx.doi.org/10.35850/kjta.18.2.04.

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5

Ma, Hee Young, Sung Jong Park, and Woo Young Kim. "The Relation between Matching Principle between Revenues and Expenses and Corporate Tax Burden." Accounting Information Review 36, no. 3 (2018): 171–96. http://dx.doi.org/10.29189/kaiaair.36.3.8.

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6

Gafurov, Ilshat, Lidiya Kulikova, Andrei Sokolov, Kamilla Shaykhutdinova, and Valentina Negreeva. "Depreciation in the aspect of matching revenues and expenses of the company." E3S Web of Conferences 110 (2019): 02046. http://dx.doi.org/10.1051/e3sconf/201911002046.

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The article studies the economic essence of depreciation accounting. Various points of view are examined by the authors on the issue of the economic nature of depreciation deductions and the order of their reflection in accounting and reporting. Special attention is paid to the method of cost allocation for the acquisition of assets on the basis of their contribution to net income. It is established that in accounting, the compliance of two financial flows – income and expenditure of the company, and the comparison within specific reporting periods should be ensured. It is proposed to apply a

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Fera, Pietro. "The effectiveness of the matching principle in different financial reporting systems and its impact on the quality of earnings." Corporate Ownership and Control 16, no. 3 (2019): 129–42. http://dx.doi.org/10.22495/cocv16i3art11.

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In the last decade, there has been a renewed interest in the fundamentals of accounting, highlighting a considerable downward trend in the effectiveness of the matching process. Therefore, this study analyses how changes to the financial reporting system (revenue/expense vs. asset/liability) affect the degree of matching and assesses the relationship between the latter and the quality of accounting numbers. Focusing on private firms in the Italian institutional settings, this paper highlights how the switch from a revenue/expense model (as proxied by the Italian GAAP) to an asset/liability app

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8

Nurjanah, Evi. "PENGAKUAN PENDAPATAN DENGAN METODE PERSENTASE PENYELESAIAN BERDASARKAN PSAK NO.34." El Muhasaba: Jurnal Akuntansi 7, no. 1 (2016): 79. http://dx.doi.org/10.18860/em.v7i1.3882.

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<p><strong>Abstract</strong></p><p>This study aims to determine the method used in recognizing revenue on long-term construction. This study also aims to determine whether the recognition of revenue on long-term construction contracts are carried out in accordance with generally accepted accounting standards. In addition, to determine the appropriate revenue recognition methods Generally Accepted Accounting Standards. Object of this research was conducted at PT. X which is a company engaged in a long-term provider of construction services. Object of research data

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9

Han Man Yong and 이용택. "Principle of Matching Revenue-Expense and Earning Management." International Business Education Review 11, no. 4 (2014): 219–48. http://dx.doi.org/10.17092/jibr.2014.11.4.219.

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10

Nashkerska, Halyna. "The presentation of income and other comprehensive income in the IAS Conceptual Framework." Herald of Economics, no. 2 (August 4, 2024): 150–63. http://dx.doi.org/10.35774/visnyk2024.02.150.

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Introduction. The articulation of profit or loss and other comprehensive income increases the usefulness and faithfully represent information in financial statements. The IAS Conceptual Framework assigns primacy to the reflecting changes measurement assets and liabilities, expressed in terms of rights or requirements with respect to profit or loss. The result of this balance-sheet approach is that net income is determined as a by-product of the recognition and measurement of net assets in the balance sheet. At the same time recognized other comprehensive income. However, other comprehensive in

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11

Smertina, E., and E. Andriasyan. "Comparative characteristics of application of international standards of financial reporting and Russian accounting standards in modern conditions." Bulletin of Science and Practice, no. 5 (May 14, 2017): 233–38. https://doi.org/10.5281/zenodo.579759.

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Lately we often hear that IFRS is almost no different, but this is a fallacy and in this article we will understand what what exactly are the differences and how they are important. The first impression of Russian accountants with familiarity with IFRS is deceptive. On the one hand, many of the provisions in accounting look similar. On the other – it is unclear why for the development of IFRS have a lot to learn, the salaries of accountants higher than the average, and services on the market are expensive. What are the main differences between IFRS and the company?

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12

Prakash, Rachna, and Nishi Sinha. "Deferred Revenues and the Matching of Revenues and Expenses*." Contemporary Accounting Research 30, no. 2 (2012): 517–48. http://dx.doi.org/10.1111/j.1911-3846.2012.01164.x.

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13

Dichev, Ilia D., and Vicki Wei Tang. "Matching and the Changing Properties of Accounting Earnings over the Last 40 Years." Accounting Review 83, no. 6 (2008): 1425–60. http://dx.doi.org/10.2308/accr.2008.83.6.1425.

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ABSTRACT: We present a theory that poor matching manifests as noise in the economic relation of advancing expenses to earn revenues. As a result, poor matching decreases the correlation between contemporaneous revenues and expenses, increases earnings volatility, decreases earnings persistence, and induces a negative autocorrelation in earnings changes. The empirical tests document these effects in a sample of the 1,000 largest U.S. firms over the last 40 years. We find a clear and economically substantial trend of declining contemporaneous correlation between revenues and expenses, increased

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14

da Costa, Fábio Moraes, Carol Liu, Gina Cavalier Rosa, and Samuel L. Tiras. "The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations." International Journal of Accounting 55, no. 04 (2020): 2050019. http://dx.doi.org/10.1142/s1094406020500195.

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Researchers and practitioners have expressed concern that matching has declined over time, as evidenced by a decreasing association between revenues and expenses. They attribute this decline to the shift in financial reporting from a revenue–expense view that emphasizes matching to an asset–liability view that emphasizes the measurement of economic resources that incorporates more fair values. When revenues rise with inflation but the expenses remain tied to historical costs, the two streams tend to diverge. We hypothesize that upwardly revaluing the long-lived fixed operating assets resets th

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15

Jeon, Kyeongmin, Jaehyoung Lee, and Hyun Pyo Kim. "The Effect of Board Diversity on Financial Reporting." Korean Accounting Information Association 23, no. 4 (2023): 35–55. http://dx.doi.org/10.29189/kaiajfai.23.4.2.

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[Purpose] This study analyze the effect of the board diversity on financial reporting process. Specifically, We examine the relationship between the board diversity such as gender, nationality and background and revenue－expense recognition. [Methodology] We analyze the effect of the board diversity on financial reporting by using the ratio of female, foreigner and former government officer on the board. This study was conducted by using gender, nationality and background data in the annual reporting of Korea listed firms over the period from 2006 to 2020. [Findings] The main findin

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16

Moscariello, Nicola, Fabio La Rosa, Francesca Bernini, and Pietro Fera. "Revenue-expense versus asset-liability model." Meditari Accountancy Research 28, no. 2 (2020): 277–310. http://dx.doi.org/10.1108/medar-04-2019-0465.

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Purpose The purpose of this study is to analyse the impact of two different financial reporting models (revenue-expense vs asset-liability) on several earnings attributes. Design/methodology/approach The analysis compares the earnings attributes of non-financial private firms using the Italian generally accepted accounting principles (Italian GAAP, based on a revenue-expense model) with those of the Italian non-financial private firms voluntarily adopting the international financial reporting standards (IFRS, based on the asset-liability model). To address major methodological concerns, the re

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17

Istanti, Enny. "The Role of the Consistency Principle in Recognition of Income Method on the Income Statement at PT. Indo Zinc Diecasting in Gresik." IJEBD (International Journal of Entrepreneurship and Business Development) 5, no. 3 (2022): 503–14. http://dx.doi.org/10.29138/ijebd.v5i3.1848.

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Purpose: to determine the role of the principle of consistency in the method of revenue recognition on the income statement. Design/methodology/approach: This research approach uses a descriptive method, which describes the actual situation that occurs in the company for analysis using the applicable theory. While in this study the method used by the author is to use a qualitative method Findings: This result affects the net profit obtained by the company because of the unrecorded income and expenses. From the evidence above, it can be seen that with the method of recognizing reven

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18

Paek, Wonsun. "Accruals-Operating Cash Flows Mapping and Revenues-Expenses Matching." korean management review 47, no. 4 (2018): 889–918. http://dx.doi.org/10.17287/kmr.2018.47.4.889.

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19

He, Wen, and Yaowen Shan. "International Evidence on the Matching Between Revenues and Expenses." Contemporary Accounting Research 33, no. 3 (2015): 1267–97. http://dx.doi.org/10.1111/1911-3846.12183.

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20

Andreechev, I. S. "Normative Content and Practice of Application of the Principle of General (Aggregate) Cost Coverage in the Budget System of the Russian Federation." Actual Problems of Russian Law 19, no. 6 (2024): 21–39. http://dx.doi.org/10.17803/1994-1471.2024.163.6.021-039.

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The paper presents a comprehensive study of the importance of the principle of general (aggregate) cost coverage for the formation of the Russian budget system, formation of budget and tax legislation, implementation of modern budget policy and development of law enforcement practice. Special attention is paid not only to the doctrinal and theoretical understanding of this principle, but also to the systematization and research of various introduced practices of linking budget expenditures with specific sources of revenues (primarily mandatory public payments) or financing budget deficits. The

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21

Kim, Do Yun, Wonsun Paek, and Bo-Mi Lee. "The Effect of Leverage and Excess Investment on Matching between Revenues and Expenses." Korean Accounting Review 42, no. 3 (2017): 1–36. http://dx.doi.org/10.24056/kar.2017.01.003.

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22

Jin, Kai, Yaowen Shan, and Stephen Taylor. "Matching between revenues and expenses and the adoption of International Financial Reporting Standards." Pacific-Basin Finance Journal 35 (November 2015): 90–107. http://dx.doi.org/10.1016/j.pacfin.2014.10.008.

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23

Cho, Joong-Seok, and Hyung Ju Park. "The Effect of Matching on Firm Earnings Components." Scientific Annals of Economics and Business 64, no. 4 (2017): 513–24. http://dx.doi.org/10.1515/saeb-2017-0033.

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Abstract Using a sample of all U.S. firms listed on the U.S. major stock exchanges for the period covering 1988 through 2014, we investigate the relation between firm earnings components and matching. Following the methodology of Hui et al. (2016), we decompose earnings into industry-wide and firm-specific earnings. Then, we partition them into cash flows and accruals, four earnings components. As our matching measure, we use the correlation between revenues and expenses over the five-year rolling period. We investigate how matching affects the persistence of each earnings component and our re

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24

Pyatkovskaya, Yulya, and Natalya Vasiljeva. "The Legacy of M.M. Speransky in Modern Financial Law." Academic Law Journal 25, no. 1 (2024): 167–74. http://dx.doi.org/10.17150/1819-0928.2024.25(1).167-174.

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The article is devoted to the study of the ideas of the famous statesman and public figure of the XIX century M.M. Speransky. His merits in the development of legal science and legal education in Russia are noted, as well as his achievements in the field of financial law are especially emphasized. The project of financial reforms prepared by M.M. Speransky, called the “Finance Plan”, is analysed. The economic situation that caused the financial transformations is considered, and the measures proposed by the great Russian reformer in the field of budget revenues and budget expenditures are exam

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25

Government Documents Round Table, GODORT. "Membership Update." DttP: Documents to the People 46, no. 1 (2018): 13. http://dx.doi.org/10.5860/dttp.v46i1.6656.

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Following brief messages from two candidates for ALA president, Treasurer Rebecca Hyde proposed a revised budget for the coming fiscal year that reflects changes in expenses and revenues due to moving DttP: Documents to the People to ALA’s online journal platform. The chair of Legislation Committee, Geoffrey Swindells, moved that GODORT endorse in principle a resolution commending former director of the GPO Davita Vance-Cooks for her service. This was unanimously approved.

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26

Kim, Hak Woon, and Sooro Lee. "Does Revenue-Expense Matching Relate To Going-Concern Audit Opinion Conditional On Firm’s Financial Distress?" Journal of Applied Business Research (JABR) 32, no. 3 (2016): 947–66. http://dx.doi.org/10.19030/jabr.v32i3.9665.

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This paper investigates how firms manage the revenue-expense relationship in the presence of a going-concern audit opinion (GCO). Using Korean data, we find that firms with GCOs both delay and accelerate recognition of current expenses for current revenues. We also find that firms in severe financial distress that receive GCOs exhibit conservative accounting, whereas GCO firms in relatively less financial trouble adopt aggressive accounting. Overall, our results imply that firms’ matching extent and behavior provide useful information regarding financial reporting and can explain the earnings

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27

Alazmi, Athbi KH. "parliamentary proposals to increase public expenditures to face economic challenges Comparative study." مجلة الحقوق 47, no. 3 (2024): 1–30. http://dx.doi.org/10.34120/jol.v47i3.3063.

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Government and parliamentary efforts are combined when faced with a particular financial crisis. parliamentary proposals is often a means of pressuring the government to increase public spending to cope with the crisis. The government's role in Kuwait is characterized by dependence on oil public revenues.The Debates in the plenary for parliamentary proposals to increase public expenditures during the discussions of the draft budget in parliament.the study concluded that parliamentary proposals of a financial nature have a negative impact when over-increasing public expenditures or reducing pub

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Kim, Sangwan. "Cross-sectional variation in revenue-expense relation and cost of equity." Managerial Finance 44, no. 11 (2018): 1311–29. http://dx.doi.org/10.1108/mf-06-2016-0171.

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Purpose The purpose of this paper is to investigate whether revenue-expense matching is inversely associated with cost of capital and information asymmetry, respectively, in the equity markets. Design/methodology/approach This paper uses a firm-specific measure of revenue-expense matching consistent with Dichev and Tang (2008). To obtain a proxy for cost of equity, this paper uses the average ex ante implied cost of capital estimate calculated from analysts’ forecast data, which are based on the Feltham–Ohlson residual income valuation framework. In additional tests, this paper uses the probab

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Kosov, M. E., O. V. Makashina, and O. V. Staroverova. "Recommendations on Raising Operative Efficiency of Budget Funds Use." Vestnik of the Plekhanov Russian University of Economics, no. 6 (November 26, 2024): 101–13. http://dx.doi.org/10.21686/2413-2829-2024-6-101-113.

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In the current situation the interest of legislative and executive powers in efficiency of budget funds use becomes more evident. The authors of the article put forward recommendations in such aspects as upgrading organizationmethodological and statutory-legal support, extending informational base and improving accuracy of cash forecast. The most important finding of the research is the author’s model of cash forecast based on real daily data of the Federal Treasury. The experience of developing a specialized information resource for cash forecast gives an opportunity not only to respond quick

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Novaes, Carlos, and Rui Marques. "Are Rainwater and Stormwater Part of the Urban CE Efficiency?" Sustainability 15, no. 14 (2023): 11168. http://dx.doi.org/10.3390/su151411168.

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Circular economy (CE) means efficient resource use. It is a matter of better available resource management. Understanding the characteristics, potential, use advantages and disadvantages, and management systems, in each context, is the basis to construct a feasible CE framework to deal with climate change and economic scarcity challenges. Urban stormwater has potential importance in CE when addressed as a useful resource rather than as waste. Its use can replace part of the water supply (reduce principle), brought from distant sources using energy-consuming and emission-producing systems. Thus

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Heier, Jan R., and A. Lee Gurley. "THE END OF BETTERMENT ACCOUNTING: A STUDY OF THE ECONOMIC, PROFESSIONAL, AND REGULATORY FACTORS THAT FOSTERED STANDARDS CONVERGENCE IN THE U.S. RAILROAD INDUSTRY, 1955–1983." Accounting Historians Journal 34, no. 1 (2007): 25–55. http://dx.doi.org/10.2308/0148-4184.34.1.25.

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On January 26, 1983, the Interstate Commerce Commission (ICC) announced that it would require all railroads under its regulatory jurisdiction to change from Retirement-Replacement-Betterment (RRB) accounting, to a more theoretically sound depreciation accounting for matching revenues and expenses. The change was needed because RRB did not allow for the recapture of track investment, leaving the railroads with limited capital to replace aging track lines. Over the previous three decades, it had become painfully obvious to everyone that the industry's economic woes were the result of archaic acc

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Zotikov, Nikolay Z., and Anna A. Danilova. "TAX REVENUES OF BUDGETS IN CONDITIONS OF CURRENT TAX LEGISLATION." Oeconomia et Jus, no. 4 (December 26, 2022): 35–44. http://dx.doi.org/10.47026/2499-9636-2022-4-35-44.

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The relevance of the research topic is due to the fact that taxes are an important component of budget revenues at various levels. With the help of taxes, the activities of the state, the functioning of the budgetary sphere, and the financial stability of the state are ensured. The Russian Federation, being a federal state, has a three-level budget: federal, regional and local budgets. Taxes, being one of the sources of budget revenue generation, are also divided by the tax legislation of the Russian Federation into three levels: federal, regional and local. Budget legislation introduced the p

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Siregar, Rajab, Nurlaila Nurlaila, and Muhammad Syahbudi. "Analysis Of Financial Performance In An Islamic Perspective In PT. Garuda Indonesia (Persero) Tbk." GOVERNORS 1, no. 3 (2022): 107–13. http://dx.doi.org/10.47709/governors.v1i3.1950.

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This study aims to analyze the solvency ratio and activity as an assessment tool to measure financial performance at PT. Garuda Indonesia in an Islamic perspective. This study uses a qualitative descriptive approach, while the data studied are in the form of the financial statements of PT. Garuda Indonesia from 2017 to 2020. From the results of the calculation of the average solvency ratio as measured by the debt-to-asset ratio and the debt-to-equity ratio from 2017 to 2020, the activity ratio as measured by the total asset turnover ratio and the ratio Fixed asset turnover in 2017 to 2020 was

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34

Verbytska, V., and V. Bredikhin. "OVERVIEW OF THE PRINCIPLES OF THE MODERN ACCOUNTING SYSTEM AND FINANCIAL REPORTING IN UKRAINE." Series: Economic science 2, no. 183 (2024): 33–37. http://dx.doi.org/10.33042/2522-1809-2024-2-183-33-37.

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The article examines and defines the areas of application of the accounting and financial reporting principles that are widespread in the accounting practice of Ukrainian enterprises. The authors have studied their classification according to various characteristics, the emergence of the need and possibilities of their approximation, and the harmonisation of national standards. We analyse the appropriateness of using the principles for types of the accounting necessary to reflect the facts of economic functioning, observed phenomena, and processes. The article considers the peculiarities of th

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Ismail, Shahla Kamel, and Jadou Shihab Ahmed. "Analysis of the Value Chain of the Fertilizer Processing Cycle for the Maize Crop in Iraq for the Productive Season 2023 (Salah Al-Din Governorate as an Applied Model)." IOP Conference Series: Earth and Environmental Science 1487, no. 1 (2025): 012234. https://doi.org/10.1088/1755-1315/1487/1/012234.

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Abstract The maize crop in Iraq is the subject of this research, which is the first of its type and one of the thorough applied studies on the value chain. This research intends to identify important players and their interactions with other actors throughout the chain, as well as monitor product flows, define value addition steps, and identify essential characters to be identified· In addition to this, it sheds light on the most significant challenges and difficulties that are encountered by the different stages of the value chain of this crop. The objective of the research was to compute the

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Kupriyanova, L. M., and I. D. Surkhaev. "Balance of the Federal Budget." Accounting. Analysis. Auditing 7, no. 4 (2020): 52–62. http://dx.doi.org/10.26794/2408-9303-2020-7-4-52-62.

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The article is devoted to the problem of balancing the budget from the point of view of the form of implementation of the principle of building the budgetary system of the Russian Federation and the state of the federal budget, provided that all its expenses are covered by its revenues. If income is insufficient, a budget deficit occurs. The research methodology provides for a comparative analysis of the concepts and content of budget balance, tools for its provision, the main directions of budget policy and solutions to strategic problems. The result of the study is the proposals for assessin

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Araújo Costa, Franselmo. "A anualidade orcamentaria e os projectos de defesa: a caso basileiro." Hemisferio Revista del Colegio Interamericano de Defensa 10 (July 31, 2024): 91–105. http://dx.doi.org/10.59848/24.1207.hv10n5.

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This article presents the failures, causes and effects of the principle of budgetary annuality on multi-year defense projects. According to CF/88 and Law nº 4,320/64, budget forecasts and authorizations coincide with the calendar year, with estimated revenues and expenses for the period from January 1 to December 31 of each financial year. However, there is no multi-year instrument that supports or provides minimum budgetary guarantees for the continuity of long-term contracts signed in the defense sector. The four-year Multi-Year Plan (PPA) has historically been a law that quickly falls into

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Tikhonova, I. M. "METHODICAL APPROACHES TO THE PROVISION OF INDUSTRIAL ENTERPRISE DEVELOPMENT BASED ON IMPLEMENTATION OF IFRS." Economic innovations 19, no. 1(63) (2017): 268–74. http://dx.doi.org/10.31520/ei.2017.19.1(63).268-274.

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The essence of the accounting process at enterprises as the basis for the management function is determined. The conceptual bases of formation of a methodical approach to management of development of industrial enterprise on the basis of implementation of principles, methods and procedures of International financial reporting standards are considered, the main of which is the principle of professional judgment and the definition of essence of economic processes on the basis of qualified subjective assessment. The main purpose of the study is to determine the essence of the accounting process a

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Putra, Gerry Hamdani, and Denny Novi Satria. "Pengaruh Komisaris Independen Dan Kepemilikan Institusional Terhadap Konservatisme Akuntansi Pada Perusahaan BUMN." Owner 6, no. 4 (2022): 3433–44. http://dx.doi.org/10.33395/owner.v6i4.1156.

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Accounting conservatism is a precautionary principle at the time of financial reporting so that companies are not in a hurry when recognizing and assessing assets and profits so that they can immediately recognize possible losses and debts that may occur, value assets with the lowest value, and take into account liabilities with the highest value. The application of conservatism in making financial statements, an investor can view financial statements transparently and without any element of manipulation contained in the financial statements, because the concept of conservatism is recognizing

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40

Kurniawati, Yuyun, and Khariidatul Bahiyyah. "Evaluasi Penetapan Tarif Air Minum Pada Blud Air Minum Kota Cimahi." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 2620–28. http://dx.doi.org/10.31539/costing.v7i1.8242.

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Clean water is one of the necessities of life. Almost all human activities require clean water, from drinking, bathing, cooking, washing and other activities. In Indonesia, Regional Drinking Water Companies (PDAMs) are responsible for community drinking water services. The Cimahi City Government organized drinking water services for the community by providing UPTD Air Minum in 2014 and became BLUD Air Minum in 2020 to gain more flexibility in managing the economy. BLUD Cimahi City's revenue comes from water sales, so it is expected that the fixed tariff will get optimal revenue while being abl

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Skulysh, Iuliia, and Vasyl Fathutdinov. "ANALYSIS OF THE DYNAMICS OF INCOME AND EXPENSES OF THE PENSION FUND OF UKRAINE." Financial and credit activity problems of theory and practice 3, no. 44 (2022): 72–81. http://dx.doi.org/10.55643/fcaptp.3.44.2022.3751.

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The article raises the issue of receipt and distribution of funds of the Pension Fund of Ukraine (PFU). Factors and features of the PFU deficit are revealed. The dynamics of pension expenditures as a percentage of Gross Domestic Product (GDP) is analyzed. Ways to increase revenues to the PFU and areas for improving the mechanism of redistribution of funds and optimization of the expenditure side of the budget are proposed. Examining the state of pension provision in Ukraine, it is noted that the current pension insurance system is in a difficult financial situation and does not properly perfor

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Ara, Iffat, and Muhammad Sabir. "Decentralisation of GST Services and Vertical Imbalances in Pakistan." Pakistan Development Review 49, no. 4II (2010): 479–95. http://dx.doi.org/10.30541/v49i4iipp.479-495.

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It is generally believed that the 7th National Finance Commission (NFC) Award and 18th Constitutional Amendment have taken a major step towards much needed fiscal decentralisation. While these two delegate more fiscal autonomy and transfers additional resources towards provinces, it seems difficult that tax decentralisation options provided in these two can practically be implemented. This assertion is based on historical tax decentralisation debate in Pakistan, which has made it a very complex issue in management of public finances. There are arguments both in favour and against tax decentral

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Serebryakova, T. Yu, O. G. Gordeeva, and O. Yu Kurtayeva. "Accounting and Analytical Sources of Economic Risks Identifcation." Accounting. Analysis. Auditing 5, no. 5 (2018): 24–32. http://dx.doi.org/10.26794/2408-9303-2018-5-5-24-32.

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The growth of the economy of an enterprise necessitates the use of risk-oriented approach to numerous management systems. Control is no exception. Risk-based control has risk management as a foundation. Risk management means taking risks into account and their analysis. An interesting methodological problem is to research the methodological opportunities to use accounting information in risk management in particular for risk identifcation, assessment and monitoring. The researchers use general scientifc methods of cognition such as systematic approach, logical generalization, legal and linguis

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Klimanov, V. V., and A. A. Mikhaylova. "Budget Policy of the Largest Russian Cities as a Tool to Respond to Global Challenges." Finance: Theory and Practice 28, no. 4 (2024): 71–83. http://dx.doi.org/10.26794/2587-5671-2024-28-4-71-83.

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The largest cities in Russia, just like other megacities in the world, are facing the challenges of a new reality. Fiscal policy actively helps to counter these challenges, among other things. The purpose of the study is to identify fiscal tools for large cities to respond to global challenges. The methodology consisted in the fact that, based on a unique database compiled by the authors on the budgets of the ten largest cities in Russia from 2011 to 2021, a comparative study of theirparameters was carried out (tax and non-tax revenues by types, intergovernmental fiscal transfers by types, exp

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Beribe, Anna Ina Wae, and Jullie J. Sondakh. "Analisis penerapan PSAK 23 tentang pendapatan jasa pasien Jaminan Kesehatan (JKN) menurut Standar Akuntansi Keuangan terhadap tarif Rumah Sakit Gunung Maria Tomohon." Indonesia Accounting Journal 2, no. 1 (2020): 1. http://dx.doi.org/10.32400/iaj.27077.

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Internal control is important for company operational, especially for cash receipts and disbursements. The effective internal control of cash receipts and disbursements can prevent and detect the misappropriation of cash. The purpose of this study is to examine the implementation of PSAK 23 at Mountain Marry Hospital regarding the recording, presentation, and recognition of hospital revenue that serves patients with the same actions but acknowledgment of payment of different rates between hospital rates and Indonesian-Case Based Groups (INACBG) rates, specifically for patients of the Implement

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Baryshych, Luka, and Dieudonne Dusengumukiza. "GENERALIZED AUTOREGRESSIVE CONDITIONAL HETEROSKEDASTICITY MODELING OF ONEYEAR MATURITY GOVERNMENT BONDS OF GREECE DURING SOVEREIGN DEBT CRISIS OF EUROZONE IN 2010." Scientific Bulletin of Mukachevo State University. Series “Economics” 1(13) (2020): 184–91. http://dx.doi.org/10.31339/2313-8114-2020-1(13)-184-191.

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ination of international trade imbalances, the impact of the global crisis from 2007 to 2012, failure in bailout approaches of European governments that troubled banking industries and private bondholders, high-risk lending and borrowing policies enforced by unrestricted credit requirements during the period from 2002 to 2008 and fiscal policy choices related to government revenues and expenses. The objective is to model the boiling state of the Greek local financial market before the peak of the Sovereign Debt Crisis of Eurozone in 2009, modelling the insights of foreign investors and credit

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Stroiko, Tetiana, Natalia Danik, and Dmytro Prokofyev. "DEVELOPMENT OF FINANCIAL DECENTRALIZATION AS A BASIS FOR SELF-SUFFICIENCY OF TERRITORIAL COMMUNITIES." Baltic Journal of Economic Studies 7, no. 4 (2021): 196–202. http://dx.doi.org/10.30525/2256-0742/2021-7-4-196-202.

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The purpose of this article is to analyze the achieved results in the process of financial decentralization in Ukraine, with the further improvement of the methodology of its implementation for increasing the efficiency in the system of financial security of local budgets. Methodology. For the purpose of substantiation of directions of financial decentralization development in conditions of hromadas self-sufficiency the following modern methods of research are used: historical, dialectical method of knowledge, system analysis, abstractedly-logical, graphic, statistical.The object of the study

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Basko, A. V. "Peculiarities of the activities of local self-government bodies in united territorial communities under martial law." Analytical and Comparative Jurisprudence, no. 2 (May 11, 2024): 383–90. http://dx.doi.org/10.24144/2788-6018.2024.02.65.

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The article is devoted to the study of the peculiarities of the activities of local selfgovernment bodies in united territorial communities under martial law. It was established that the creation of united territorial communities is one of the essential steps aimed at the implementation of the policy of decentralization of public power, which was launched almost ten years ago, but today has a number of unresolved problems, which include: the formation of communities based on the principle of equality of rights and responsibilities and responsibility for its members; the absence of a clear div

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Kim, Jeonghye, Mikyoung Lee, and Cheyon Tong. "After Decriminalization: Has Abortion Access been Improved for Sexual Assault Victims?" Korean Association Of Victimology 32, no. 1 (2024): 1–33. http://dx.doi.org/10.36220/kjv.2024.32.1.1.

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Access to safe abortion is a key aspect of sexual and reproductive rights. However, even after the decriminalization of abortion in 2021, abortion care has not been normalized in South Korea. This study analyzes the current state of medical assistance and access to abortion after decriminalization, with a focus on abortion due to sexual violence, keeping in mind that abortion, even before decriminalization, was not punished and it was included in the government’s medical expenses subsidy. In-depth interviews with sexual violence victim support workers and healthcare providers revealed that whi

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УШНИЦКАЯ, Л. Е., and Н. Г. ТОМСКАЯ. "Analysis of the balance of local budgets of municipal formations of the Republic of Sakha (Yakutia)." Vestnik of North-Eastern Federal University. Series "Economics. Sociology. Culturology", no. 1(21) (August 9, 2021): 33–40. http://dx.doi.org/10.25587/svfu.2021.21.1.012.

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Сбалансированность бюджета как основополагающий принцип формирования и исполнения бюджета состоит в количественном равновесии бюджетных расходов источникам их финансирования. Разработка бездефицитного бюджета является одним из лучших вариантов обеспечения сбалансированности бюджета, когда расходы, включая затраты на обслуживание и погашение государственного долга, не превышают величины доходов. Однако во избежание дефицита бюджета и с целью достижения его сбалансированности необходимо использовать разные формы заимствований, что требует минимизации размеров дефицита бюджета на всех стадиях бюд

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