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Lecture Financial accounting I - Chapter 2: Cash and receivables
Lecture Financial accounting I - Chapter 2: Cash and receivables. The main topics covered in this chapter include: cash; bank reconciliation; accounts receivable; notes receivable; presentation and disclosure;... Please refer to the content of document.
17 p dhktna 31/05/2023 11 0
Từ khóa: Financial accounting, Lecture Financial accounting I, Bài giảng Kế toán tài chính I, Cash and receivables, Bank reconciliation, Accounts receivable, Notes receivable
Lecture Financial accounting I - Chapter 4: Property, Plant and Equipment
Lecture Financial accounting I - Chapter 4: Property, Plant and Equipment. After studying this chapter, you should be able to: describe property, plant, and equipment; recognition of property, plant, and equipment; understand initial measurement and measurement subsequent to initial recognition; understand accounting treatment of depreciation and how to compute it;... Please refer to the content of document.
12 p dhktna 31/05/2023 10 0
Từ khóa: Financial accounting, Lecture Financial accounting I, Bài giảng Kế toán tài chính I, Initial recognition, Measurement subsequent, Depreciation method, Involuntary conversion
Lecture Financial accounting I - Chapter 6: Accounting for leases
Lecture Financial accounting I - Chapter 6: Accounting for leases. After studying this chapter, you should be able to: recognition of lease; understand how measurement of lease; understand accounting treatment of lessee; understand accounting treatment of lessor; understand how to presentation and disclosure;... Please refer to the content of document.
15 p dhktna 31/05/2023 11 0
Từ khóa: Financial accounting, Lecture Financial accounting I, Bài giảng Kế toán tài chính I, Accounting for leases, Financial lease contract, Operating lease contract, The right-of-use asset
Lecture Financial accounting I - Chapter 5: Intangible assets
Lecture Financial accounting I - Chapter 5: Intangible assets. After studying this chapter, you should be able to: describe intangible assets; recognition of intangible assets; understand how intangible assets should be measured; understand accounting treatment of depreciation and how to compute it; understand how to presentation and disclosure;... Please refer to the content of document.
12 p dhktna 31/05/2023 11 0
Từ khóa: Financial accounting, Lecture Financial accounting I, Bài giảng Kế toán tài chính I, Intangible assets, Types of intangible assets, Recognition of intangible assets, Amortization of intangible assets
The research used data from the General Statistics Office of Viet Nam for 6 years (2012-2017) to analyze the operation efficiency of Vietnam’s paper enterprises. From the statistical results, Vietnam’s paper industry is attracting many investors which registered a huge number of new enterprises over the years. This paper shows that the basic characteristic of Viet Nam's paper enterprises is to focus on industrial zones, mostly small scales...
16 p dhktna 30/05/2023 11 0
Từ khóa: Finance accounting and Auditing, Financial forecasting, Operational efficiency, Paper enterprises, Stable development, Vietnam’s paper industry
This research project was commissioned to examine the impacts of operational audit on the performance within Vietnam Cement Industry Corporation (VICEM), the biggest Cement Corporation in Vietnam. In order to collect the data, the researcher had interviewed eight managers who have interacted with operational audits or have been responsible for operational audits. The evidence from collected data had proved that the operational audit has played...
18 p dhktna 30/05/2023 10 0
Từ khóa: Finance accounting and Auditing, Operational audit, Vietnam Cement Industry Corporation (VICEM), Financial audit, Operational audit, Operating operational audit
Research results indicate that: (1) Financial leverage has no impact on ROS and ROCE, (2) Financial leverage has a negative impact on ROA, and (3) Financial leverage has a positive impact on ROE. In accordance with the research findings and the paper proposes, the State needs to consider both having timely interventions and loosening monetary policy in order to promote the development of the stock market and solve the problems that many...
17 p dhktna 30/05/2023 11 0
Từ khóa: Finance accounting and Auditing, Financial leverage, Real estate business, Return On Capital Employed (ROCE), Return On Assets (ROA), Return On Equity (ROE)
Effect of ifrs adoption on the relevance of financial reporting: Evidence from Vietnam
This paper examines the impact of voluntary International Financial Reporting Standards (IFRS) adoption on financial reporting of financial and non-financial entities in Vietnam. It analyses whether the relevance of financial information is higher under IFRS than the information provided in financial statements prepared under Vietnam accounting standards (VAS). Our research includes 6 listed companies on the Ho Chi Minh Stock Exchange (HoSE)...
9 p dhktna 30/05/2023 9 0
Từ khóa: International Conference on Emerging Challenges, International Financial Reporting Standards (IFRS), Value relevance, Accounting information, Financial reporting
Ebook Operational level: F1 – Financial operations (Sixth edition) - Part 2
Ebook Operational level: F1 – Financial operations (Sixth edition) - Part 1 includes the following chapters: Chapter 13 statement of cash flows, chapter 14 accounting for investments in subsidiary's and associates, chapter 15 the consolidated statement financial position, chapter 16 the consolidated statements of comprehensive income, chapter 17 associates, chapter 18 non-current tangible asset standards, chapter 19 accounting for leases,...
279 p dhktna 23/04/2023 17 0
Từ khóa: Operational level, Financial operations, Non-current tangible asset standards, Statement of cash flows, Accounting for leases, Share capital transactions
Ebook Accounting and financial analysis in the hospitality industry: Part 1
Part 1 of ebook "Accounting and financial analysis in the hospitality industry" presents the following content: introduction to numbers, accounting, and financial analysis; foundations of financial analysis; accounting department organization and operations; the profit and loss (P&L) statement; the balance sheet (A&L) and statement of cash flow;...
166 p dhktna 23/04/2023 13 0
Từ khóa: Accounting and financial analysis in the hospitality industry, Accounting hospitality industry, Financial analysis hospitality industry, Financial statements, Accounting operations in full-service hotels, Statement of cash flow
Ebook Accounting and financial analysis in the hospitality industry: Part 2
Continued part 1, part 2 of ebook "Accounting and financial analysis in the hospitality industry" presents the following content: comparison reports and financial analysis; forecasting - a very important management tool; budgets; corporate annual reports; personal financial literacy;...
144 p dhktna 23/04/2023 13 0
Từ khóa: Accounting and financial analysis in the hospitality industry, Accounting hospitality industry, Financial analysis hospitality industry, Capital expenditure budgets, Corporate annual reports, Personal financial literacy
Ebook Advanced accounting (11th edition): Part 1
Ebook Advanced accounting (11th edition): Part 1 presents the following chapters: Chapter 1 business combinations; chapter 2 stock investments - investor accounting and reporting; chapter 3 an introduction to consolidated financial statements; chapter 4 consolidation techniques and procedures; chapter 5 intercompany profit transactions – inventories; chapter 6 intercompany profit transactions - plant assets; chapter 7 intercompany profit...
454 p dhktna 27/01/2023 20 0
Từ khóa: Ebook Advanced accounting, Advanced accounting 11th edition, Business combinations, Stock investments, Financial statements, Consolidation techniques, Intercompany profit transactions
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