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Today, thanks to the active development of beekeeping on an industrial scale, Ukraine has become one of the largest exporters of honey to the market of EU countries. In this regard, the government is working on introducing EU requirements in the field of beekeeping into Ukrainian legislation to support this positive trend in the development of the industry. However, the main component of information and analytical support for managing beekeeping products production – accounting needs to be updated. The article aims to study the method of accounting for beekeeping products, determine the features of this process, and develop proposals for improving synthetic and analytical accounting at enterprises engaged in beekeeping. It was found that Methodical recommendations on accounting of biological assets and National Accounting Standard 30 "Biological assets" do not allow clear identification of accounting objects by types of beekeeping products, complicating the process of organizing accounting at an agricultural enterprise. To solve this problem, the article defines a list of beekeeping's main, related and by-products and proposes a structure of analytical accounts for their accounting. The production specifics are considered, particularly the stages of work at the apiary in each season. Correctly adjusted synthetic and analytical accounting in beekeeping will allow the accountant to collect the necessary data for making management decisions and compiling various forms of reporting of agricultural enterprises. The structure of analytical accounts by the type of beekeeping products proposed by the author will allow timely monitoring of its presence and movement and contribute to improving apiary management. In addition, the research results can be used to develop methodical recommendations on accounting for beekeeping products.

Today, thanks to the active development of beekeeping on an industrial scale, Ukraine has become one of the largest exporters of honey to the market of EU countries. In this regard, the government is working on introducing EU requirements in the field of beekeeping into Ukrainian legislation to support this positive trend in the development of the industry. However, the main component of information and analytical support for managing beekeeping products production – accounting needs to be updated. The article aims to study the method of accounting for beekeeping products, determine the features of this process, and develop proposals for improving synthetic and analytical accounting at enterprises engaged in beekeeping. It was found that Methodical recommendations on accounting of biological assets and National Accounting Standard 30 "Biological assets" do not allow clear identification of accounting objects by types of beekeeping products, complicating the process of organizing accounting at an agricultural enterprise. To solve this problem, the article defines a list of beekeeping's main, related and by-products and proposes a structure of analytical accounts for their accounting. The production specifics are considered, particularly the stages of work at the apiary in each season. Correctly adjusted synthetic and analytical accounting in beekeeping will allow the accountant to collect the necessary data for making management decisions and compiling various forms of reporting of agricultural enterprises. The structure of analytical accounts by the type of beekeeping products proposed by the author will allow timely monitoring of its presence and movement and contribute to improving apiary management. In addition, the research results can be used to develop methodical recommendations on accounting for beekeeping products. [ABSTRACT FROM AUTHOR]

The paper analyses the current Czech methodology of accounting for experimental animals and animals sold as pets at retail pet stores while assessing whether the methodology is in line with ethical principles, as pets sold at retail are treated as goods in the accounts and experimental animals are accounted for as material. The paper proposes procedures for accounting for experimental animals and animals sold at retail. [ABSTRACT FROM AUTHOR]

he uniformity of approaches on the part of owners and investors to the strategic assessment of the results of the activities of economic entities obliges legislators to set certain requirements for the tools for the formation of accounting and reporting information in such entities. Such tools rightfully include the accounting chart of accounts, which allows you to transform analytical information about economic activity into accounting statements. At the same time, the chart of accounts is designed to provide not only the management strategy of the entity, but also the tactics of management actions. Nevertheless, on the part of legislators, such an orientation of the chart of accounts is not provided with any recommendations today. In this regard, the article aims to analyze the evolution of national accounting plans of accounts in relation to cost accounting in order to identify current problems that hinder the use of the chart of accounts for the needs of management activities. The theoretical and methodological basis of the research in the article is the legally approved account plans in various historical periods. Using such general scientific methods as analysis and synthesis, as well as dialectical and logical approaches to the structure of the charts of accounts, the article substantiates the need to expand the resource of the modern chart of accounts to strengthen the management capabilities of the business. The article summarizes the dynamics of changes in the cost accounting accounts in the account plans and the reasons for such changes. It was concluded that the state’s desire to unify cost information and calculation technology led to a uniform orientation of economic entities to use those accounts that were legally recommended in the plans of accounts. The consequences of this approach are analyzed, which consist in limiting the ability to determine the impact of business participants on the profit of an economic entity. Despite the updated chart of accounts in a market economy, the work focuses on its new capabilities for cost management. In this regard, the possibility of using the current chart of accounts to go beyond the historically established methods of cost accounting and develop management accounting techniques is justified. As recommendations, a component of the working chart of accounts for managerial cost accounting is proposed, which can be used in applied business administration as an application to accounting policy.

As a result of the research, the publication has developed organizational and methodological provisions for accounting for the consequences of emergency situations, which provide the procedure improving for using such elements of the method as accounts and double entry. In order to highlight the consequences of an emergency, it is proposed to change the mechanism for using class 8 accounts, by changing its name and structure and order of reflection: changing the name of class 8 from «Expenses by elements» to «Transit accounts on request»; expand the contribution of class 8 accounts «Transit accounts on request» taking into account the costs of elements, the consequences of emergencies and risk-oriented operations; the mechanism for using class 8 accounts «Transit accounts on request» by proposals for changing the provisions of the instructions on the use of the chart of accounts. In order to expand the information space generated by these accounts, a procedure for organizing analytical accounting has been developed that takes into account both the consequences of emergency situations and their properties. This is the basis for the procedure for reflecting the consequences of emergencies as part of the costs of activities using transit accounts (821 "Production costs caused by the consequences of emergencies», 822 «General production costs caused by the consequences of emergencies», 823 «Administrative expenses caused by the consequences of emergencies», 824 «Sales expenses caused by the consequences of emergencies», 825 «Other operating expenses caused by the consequences of emergencies»). Their application in the practice of enterprises and effectiveness in the formation of the information space for managing economic activities in emergency situations indicates their effectiveness, practical value, and scientific validity.

The article analyzes the trends of annual increase in the number of countries that encourage the use of IFRS in their territories in different companies and in different spheres of activity. Developed system of IFRS implementation, their transparency and openness will further lead to a significant improvement in relations with investors and increase their confidence in banks. The comparison of the status of the IFRS use for organizations around the world has been conducted. The immediate connection between the effective activity of banking institutions in foreign countries and the introduction of IFRS has been demonstrated. The factors of proximity of countries to the political forces formed in IASB have been highlighted, and the indicators of probable national strategies of IFRS implementation in different countries of the world have been given. While Ukraine is one of the countries that has quite weak political influence on the management decisions of the IASC. It was found out that in Ukraine the process of harmonization of accounting with IFRS in the banking sector began in 1998, however they began to be considered as a subject of regulation only recently. Nowadays, IFRS is already the basis of UAS and other regulations, which indicates the effectiveness of the process of combining national characteristics of doing business in Ukraine with international ones. It has been established that an important factor in adjusting the Ukrainian banking accounting system is to provide real financial information about the true price of assets of the bank, their profitability, transparency of accounting activities, creating effective methodological and legal documents governing the accounting of financial instruments under international rules. The plans of bank accounts before and after the reform have been considered, their advantages and disadvantages have been outlined. In this research the general problems in banking institutions in the process of implementing international standards, as well as possible ways to solve them have been also analyzed. The process of monitoring the quality of financial reporting in banks is also important. The analysis of foreign systems of this process has shown that the most favorable for Ukrainian banks is the control structure used in Germany. Among the main risks of full implementation of IFRS in banking institutions of Ukraine, we have identified: 1) internal ‒ an increase in the number of users of financial information; content of corporate reporting (integrated, non-financial, management); corporate auditing policy; 2) external ‒ financial risks; the danger of rapid integration into international financial markets; interest rate risks.

The directions of improving the Russian chart of accounts in order to align it with the International Financial Reporting Standards' requirements and ensure its usability in the digital economy for reports online preparing at the official web-sites of companies, using the cloud technologies have been considered. The proposed method of preparing online reporting assumes that accounting entries will be posted on the lines of financial statements after each transaction occurs, which will enable the users to receive the information about changes in the financial statements immediately. Attention has been paid to the issues of financial statements elements estimates regulation directly by changing the accounting plan, but not by counter accounts. The necessity of abandoning the concept of “additional capital” that does not exist in international practice and an account of the same name in the Russian chart of accounts and replacing it with separate accounts to account for share premium and revaluation reserve has been substantiated.

Copyright of Business Consultant / Poslovni Konsultant is the property of FINconsult Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Financial Space is the property of Cherkasy Institute of Banking, University of Banking of the National Bank of Ukraine and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article is aimed at defining the place and role of the working chart of accounts in the company’s information system, as well as allocating problematic issues related to the process of developing and implementing a working chart of accounts by domestic enterprises. The normative legal documents on regulation of the list of accounting records, which can be used by enterprises, organizations and institutions, are considered. The emphasis is placed on adapting the legal requirements to the company’s practice and its industry features in the formation of a working chart of accounts. The problem, which is allocated, lays in the designing of the enterprise’s information system when building a working chart of accounts in terms of determining its volume. The possibility of small business entities choosing to apply a common or simplified chart of accounts is emphasized. It is concluded that the model of the working chart of accounts of budgetary institutions requires some preparatory work at the level of the central regulatory body - the Ministry of Finance of Ukraine. Prospect for further research is the continuation of theoretical research on the technical component of the accountance of domestic enterprises.

According to Turkish Accounting and Financial Reporting Standards (TMS / TFRS), total increases or decreases in equity are expressed as one item as comprehensive income or divided into two groups as profit or loss and other comprehensive income (OCI). Equity elements other than current period's profit or loss are divided into two groups according to their relevance to profit or loss in future periods. Items that are not subject to be transferred to profit or loss in future periods but cause an increase or decrease in equity have a relationship with taxes payable and deferred taxes in the future periods. In this study, some accounting practice examples are included based on "Sample Chart of Accounts Compliant with Financial Reporting Standards" published as a draft. In the study, one of the leading companies of the manufacturing industry and retail sector, whose financial reports are published in the Public Disclosure Platform, was selected and the effects of these companies' equity, other comprehensive income, reporting practices in the footnotes and the changes in these items were determined for the last 2 accounting periods (2018-2019) for 8 quarters. As a result, in the study, the classifications, accounting and reporting practices related to other comprehensive income that are expected to have direct or indirect effects on the equity and operating results of the parties benefiting from the accounting information and contribute to their access to more explanatory information in the decisions to be taken about the business are presented. [ABSTRACT FROM AUTHOR]

The global accounting reforms in a range of countries are primarily connected with transition from cash method to accrual concept. Rather often a mixture of these two methods is used. In the transition period the lack ofinformation about the movement of assets, liabilities and equity makes it problematic to carry out a comprehensive qualitative analysis. The article offers to deal with these problems by improving the technique of recording business and financial transactions. The proposed method of accounting involves the disclosure of more detailed information about the movement of company’s assets, liabilities and owners’ capital. This enlarges analytical opportunities to carry out the qualitative analysis, which ultimately results in making more educated and effective management decisions.

The implementation of the Association Agreement “Republic of Moldova – European Union” requires the national accounting and financial reporting regulatory framework to be harmonised with the Acquis Communautaire. Yet many problems arise related to this harmonisation in terms of applying the recordkeeping methods stipulated by the European accounting regulations, aligning the individual and consolidated financial statement layouts with European standards, bounding the requirements for submitting financial information for different categories of entities. In order to address the aforementioned problems and implement properly the national accounting regulations based on the Acquis Communautaire it is recommended: to define distinct sets of individual financial statements intended for large, medium, small and micro-sized entities; to renounce to standard forms of consolidated financial statements and provide each parent entity with the right to develop independently the statement structure depending on the Users’ decisionmaking and information needs; to identify the stages and the way of implementing the new national accounting regulations compliant with the European standards.

The fact that living assets have exchange capacity, them make different than other assets is separate. The existing uniform chart of accounts doesn't include specific accounts for the transactions in compliance with the international accounting standards in the companies engaged in the purchase and sale of live assets. In accordance with this purpose, the draft of the new account plan prepared by Public Oversight Accounting And Auditing Standards Authority (POA) provides special accounts for these enterprises that produce and commerce agricultural products and provides an accounting system in accordance with TAS 41 in these enterprises. Before the final version of the new chart of accounts is prepared, POA wants to receive opinions from the relevant persons and institutions for the development of the chart of accounts. The study wants to contribute to this process. For this purpose, it provides examples of the new chart of accounts and the implementation of accounting records in accordance with TAS 41 in businesses trading live assets. [ABSTRACT FROM AUTHOR]

Copyright of Activos is the property of Universidad Santo Tomas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Empirical research in accounting history can help the scholar gain a better insight into the various cultural influences that shape the reasoning of accounting professionals. An empirical approach to accounting history can provide an additional dimension to the context which shapes the underlying principles and practices. For the purpose of this paper, an etymological analysis was performed on the chart of accounts from the Republic of Moldova since March 2015, with the purpose of identifying the various layers of the accounting terminology and their probable corresponding periods in history. The research reveals a surprising linguistic profile which has not been influenced significantly by the Soviet Union, with major influences being drawn from the 19th and early 20th centuries.

The article aims to highlight the role played by managerial team in making management decisions assuming the use of modern tools for organizing it. In order for a company to survive in the market, it must adapt to the environment in which it operates, maintaining at the same time a close internal connection and minimizing the uncertainty that characterizes the internal and external environmental (?) changes. The financial and economic life of an entity can not be conceived outside the environment in which it operates and evolves. In this environment, the company collects its resources and it make payments, reimbursements of funds and other operations. Very eloquent examples of managerial accounting bookkeeping can be obtained from the organization of multinational groups.

The article presents a way of organizing the management accounting and the calculation of costs for the companies whose management is based on Lean thinking. It is presented an adaptation of the Romanian General Chart of Accounts to the specifics of Lean accounting but also the mode of operation of accounts used in illustrating the economic-financial operations. Also, the article presents the methodological stages regarding the management accounting and the calculation of costs within a company that uses Lean accounting

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Opuntia Brava is the property of Universidad de Ciencias Pedagogicas de Las Tunas, Centro de Documentacion e Informacion Pedagogica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ataturk Yolu Journal / Atatürk Yolu Dergisi is the property of Ataturk Yolu Journal / Ataturk Yolu Dergisi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Accounting of public institutions is an area in the middle of change, at the beginning of the year 2104 being recorded changes are consistent with significant impact on such areas, general, accounting. Given that the transformation process of how reporting is in progress, I found it helpful to attend a study aiming at the transformation imposed by the new legislative package, but what are the main issues that might affect implementation of the project. We have identified three directions by which the Ministry of public finance requires changing, such as: adaptation of the chart of accounts used by public entities, the creation of a national system of monitoring, reporting, verification and control of the financial statements, legal commitments and budgets of public entities and increasing training of Heads of financial and accounting departments. This structure is designed and realized study.

The article outlines the views of Ukrainian and foreign scholars on the definition of the term "wages". The comparison of the structure of the chart of accounts in Ukraine and Germany is given, classes are shown on which the salary is taken into account. Comparisons of national and international accounting standards (standards) are considered. The peculiarities of the taxation of wages are studied, namely: a list of taxes and fees with their rates, which are collected from citizens of Ukraine and Germany in the calculation of wages, is given. A conclusion was made on the investigation of the system of accounting and taxation of wages in Ukraine and Germany, as well as recommendations for improving these systems in Ukraine. [ABSTRACT FROM AUTHOR]

Copyright of Revista del ICDT is the property of Instituto Colombiano de Derecho Tributario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Finance / Oblìk ì Fìnansi is the property of Institute of Accounting & Finance and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Intangible Capital is the property of Omnia Science and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The term sustainability is used to ensure that human activities are carried out in order not to compromise the future. In this wider context, also arises, environmental accounting as an innovative tool for sustainable management by providing information demonstrating solutions to prevent or reduce environmental damage. This work aims to highlight the importance of environmental accounting, checking the concessionaire Netherlands Vehicles Palmeira of Missions, Rio Grande do Sul, holds records of environmental accounting, specifically in the financial statements. The data used for this study were obtained through case study and on-site observation including analysis of the financial statements of the years 2012 to 2014, provided by the car dealership studied and through a semi-structured interview descriptive exploratory nature, in November 2014, with the manager and owner of the company. As the results showed that the company performs some environmental practices, however, does not have the environmental accounting [ABSTRACT FROM AUTHOR]

Empirical research in accounting history can help the scholar gain a better insight into the various cultural influences that shape the reasoning of accounting professionals. An empirical approach to accounting history can provide an additional dimension to the context which shapes the underlying principles and practices. This paper proposes an etymological analysis performed on the chart of accounts from the Republic of Moldova since March 2015, with the purpose of identifying the various layers of the accounting terminology and their probable corresponding periods in history. The research reveals a surprising linguistic profile which has not been influenced significantly by the Soviet Union, with major influences being drawn from the 19th and early 20th centuries. [ABSTRACT FROM AUTHOR]

The article aims to highlight the role played by managerial team in making management decisions assuming the use of modern tools for organizing it. In order for a company to survive in the market, it must adapt to the environment in which it operates, maintaining at the same time a close internal connection and minimizing the uncertainty that characterizes the internal and external environmental (?) changes. The financial and economic life of an entity can not be conceived outside the environment in which it operates and evolves. In this environment, the company collects its resources and it make payments, reimbursements of funds and other operations. Very eloquent examples of managerial accounting bookkeeping can be obtained from the organization of multinational groups. [ABSTRACT FROM AUTHOR]

The regulation of accounting and financial statements with the new Turkish Trade Code has been started on the basis of Turkey Financial Reporting Standards (TFRS) and Turkey Accounting Standards (TAS), which is the counterpart in Turkey's International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purpose of this study is to show how to manage short-term financial assets purchased for purposes of accounting records within the scope of TFRS and the TMS. In the study, accounting practices relating to finacial assets purchased for short term purposes suggestions were made as part of the new accounting plan draft. [ABSTRACT FROM AUTHOR]

The article describes the case of the realization of the two-stage cost allocation scheme of activity-based costing in Russian accounting system used at a distribution company. In order for the activity-based accounting to be implemented in a Russian company, it is necessary to open one group of accounts for usual responsibility and resource accounting purposes and another group of accounts to record costs by activities. These two groups of accounts are linked through the special temporary reflecting account. In order to do resource and responsibility accounting, a medium-size distribution company opened three accounts in accordance with its organizational structure: “General Administration”, “Warehouse”, and “Fleet of Trucks”. Each account had subaccounts for the resources consumed in the cost center (personnel, equipment, building, and inventory). To record costs by activities, the following accounts were opened for main business processes: “Take and Process Customer Order”, “Complete Customer Order”, “Deliver Customer Orders”, “Finance Accounts Receivable Balances”. Driving resource expenses to activities is recorded on the account “Tracing Costs to Activities”, which contains subaccounts for each activity mentioned in the Activity Dictionary. This account also allows accountants to apply standard costing approach in ABC-environment. Finally, to drive activity costs to customers of a distribution company, it is necessary to open subaccounts for major customers or distribution channels to traditional accounts “Sales” and “Income Summary”. The article provides the case of preparation of accounting entries for activity-based costing and related customer profitability report at a distribution company. [ABSTRACT FROM AUTHOR]

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The regulation of accounting and financial statements with the new Turkish Trade Code have been started on the basis of Turkey Financial Reporting Standards (TFRS) and Turkey Accounting Standards (TAS), which are the counterpart of International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) in Turkey. The purpose of this study, in terms of trade receivables and payables by addressing the concept of maturity, is to ensure that the accounting records are held in accordance with the regulations. The study notes with the help of applications related to trade payables and receivables; held-maturity based on the concept and has been made in the accounting records. The approaches are presented eliminating of different applications, how to accounting records should be made within the scope of the relevant legislation. [ABSTRACT FROM AUTHOR]

This paper investigates the problem of restructuring accounting budgetary institutions and the importance of implementing common methodological basis of accounting, examines key areas of improvement for accounting and reporting, also examines the use of public sector national standards based on international. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to provide a comprehensive yet concise review of changes which have occurred in Vietnamese accounting regulations and practices since the mid-1980s, and an analysis of prospective developments. Design/methodology/approach – A combination of analytical review and synthesis of information available from diverse sources, and analysis of information obtained from interviews with 20 middle-to-senior practicing accountants. Findings – Over the past two decades, as Vietnam implemented economic liberalization and developed closer links with Western economies, its accounting system has changed accordingly. The current system is a mixture of conceptual and formal elements taken from Western accounting and some basic features and practices retained from the old (Soviet-style and French-influenced) system. Further convergence toward international practices is likely to be slow, especially in the SME sector and in large enterprises that do not attract capital from foreign sources. Developments in management accounting and the accounting profession are also reviewed. Originality/value – The paper contributes to the literature by providing structured and consistent information about a country which is reported only infrequently in the international literature, and considering both the pros and cons of harmonizing with IAS/IFRS in a developing-country context. [ABSTRACT FROM AUTHOR]

Are Malaysian companies ready to cope with the transition to FRS when it becomes mandatory from 1 January 2006? A study, through a mail questionnaire survey was conducted to examine the implementation issues and the impact the adoption had on the financial statements of public listed companies. To complement the findings of the questionnaires, interviews were conducted with representatives from the Big 4 audit firms, as well as the regulatory bodies and the standard setting body. The questionnaire findings revealed that the biggest drawback in the implementation process was the lack of briefing given to financial analysts and investors on the impact of FRS on the company's financial statements. Even though many seminars and workshops were organized by professional bodies, the business community appears to be slow in responding to the need to be knowledgeable in FRS and the importance of staff training. It was envisaged that the most difficult standard to apply will be FRS139, whose adoption has now been postponed indefinitely. The adoption of FRS 2 will affect the company's policies on bonus plan, remuneration and share options schemes. A survey of the interim reports of 30 top companies, together with the accompanying explanatory notes was conducted to examine the impact of the adoption has on the accounting policies. The findings revealed that the standard which has the highest impact was FRS101. The changes in the presentation and reclassification of items in the financial statements will impact the company's reported earnings. [ABSTRACT FROM AUTHOR]

Since 1999, the French accounting rules, almost entirely included in the standard accounts format and some articles of Commercial law, have been undergoing numerous reforms generated by the IFRS. In France, IFRS standards only apply to the accounts of the listed companies, and are optional for the consolidated accounts of the non-listed companies. The accounts of the French companies must be published in French standards but the convergence of the French standards and the international standards is working. Since 2005, several texts inspired by the IFRS have applied the international standards to all the firms. This in-depth reform has created many fiscal consequences, however the progressive convergence of individual accounting standards towards IFRS should not be done in a way that damages the link between accountancy and taxation. In this paper, we will try to give a progress report on all the adaptations of the international standards to French traditional accountancy. After describing how accounting is currently organised, we will examine the context in which accounting reform and fiscal requirements can converge whilst respecting the constraints of the IFRS. Finally, we will consider the proposal to apply the international standards to. [ABSTRACT FROM AUTHOR]