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Accounting and Accounting Policy Отчетность и учетная политика предприятия  [PDF]
Demidenko Leonid P.
Business Inform , 2013,
Abstract: The article considers essence and contents of accounting policy. Its provides information with respect to main aspects of formation and application of accounting policy in Ukraine. It studies the structure of regulations on accounting policy that were developed in a company. It specifies correlation of accounting policy and organisation of accounting. It explains the determining role of the top manager and chief accountant in formation of accounting policy of a company. It identifies regulation of main components of accounting policy. It justifies interrelation of accounting and accounting policy. В статье рассмотрена суть и содержание учетной политики. Подана информация относительно основных аспектов формирования и применения учетной политики предприятий в Украине. Исследована структура разработанного на предприятии положения об учетной политике. Уточнено соотношение учетной политики и организации бухгалтерского учета. Освещена определяющая роль, которая принадлежит руководителю и главному бухгалтеру в формировании учетной политики предприятия. Определено регулирование основных составляющих учетной политики предприятия. Обоснована взаимосвязь бухгалтерского учета и учетной политики.
The Role of Fiscal Policy in Spain from 2007 to 2010 and the Influence of Aggregate Public Spending on Economic Growth  [PDF]
M. àngels Cabasés Piqué, Joan Ridao Martín
Open Journal of Business and Management (OJBM) , 2013, DOI: 10.4236/ojbm.2013.13009
Abstract: In the early stages of the crisis that is currently affecting the Spanish economy, the fiscal policy that excessively resorted to automatic stabilizers helped overwhelm the deficit and public debt. In this context, first, in this paper we analyse the trend and variation rate of government revenue as well as expenditure on final consumption and government investment in the last 15 years in relation to the business cycle. In another vein, we also explore and quantify the impact of the countercyclical policies provided from 2007 to 2010 and their impact on the tax burden, which enables us to evaluate the stabilizing role of fiscal policy and thus highlight its fragility. Second, given the challenges of budgetary stability facing the Spanish economy, and always based on the above analysis in which we display the limited room for fiscal manoeuvre, we present the effects of aggregate public spending in a systematic and quantified way as well as its composition as an instrument of fiscal policy. In this framework, a long term stable equilibrium relationship is studied, based on two bivariate models that cointegrate econometrically, that is to say, to estimate models for error correction for cointegrated nonstationary series (and ultimately able to anticipate the evolution of the Spanish economy), we estimate and assess the contribution of spending on investment and government final consumption on aggregate output as well as its differential effect, to assess the concrete impact of the measures applied and ultimately the role of fiscal policy implemented in the early years of the crisis and those that will be designed in the future. Finally, the main conclusion given by the model of behaviour for the final consumption expenditure of general government and GDP, is the existence of delayed adverse effects on the rate of growth of public spending on growth rate GDP. Taking into account the response function of GDP for a boost in public consumption, we estimate that with a lag of two years, an increase in the growth rate of public consumption is falling in the rates of change of aggregate output. Moreover, we can also deduce that the delayed effects of the rate of decline in public investment have a negative impact on economic growth.
《环境经济核算体系(2012)》发布 对实施环境经济核算的意义 The Significance of SEEA2012 s Release on the Implementation of Environmentaleconomic Accounting  [PDF]
- , 2015,
Abstract: 摘要 联合国携手欧盟等国际组织共同开发的《环境经济核算体系(2012)—中心框架》的发布是一个标志性事件。《环境经济核算体系》内容构成与所谓“压力—状态—反应”模型具有内在契合性,由此成为可持续发展管理的有力工具。中心框架是《环境经济核算体系(2012)》中比较成熟、可以应用于当下的部分,补充文本部分则为未来实验性探索提供了空间。以国民经济核算为基础的《环境经济核算体系》,仍然从经济视角看问题,但从原来的“只看经济不顾环境”提升到了“从经济视角看环境与经济”。该核算体系的实施具有相当大的灵活性,无论从可行性还是有用性考虑,分步实施都是较好的选择。为在中国有效实施环境经济核算,需要相关部门在国际标准基础上制定一部中国环境经济核算规范。
O. Fedotenkova
Russian Journal of Agricultural and Socio-Economic Sciences , 2012,
Abstract: The article devoted to the consideration of the factors influencing the formation of accounting policy organizations elevator complex. The model of formation of a registration policy for cost management in the given organizations is offered. In addition, considered congruent communicative interaction of financial and management accounting cost accounting.
Economic Consequences of Pension Accounting
Maria Iuliana Sandu
International Business Research , 2012, DOI: 10.5539/ibr.v5n8p172
Abstract: The balancing act between neutral accounting policies and accounting policies that take economic consequences into consideration has been on the agenda of accounting regulators and researchers since the 70s. The transition to fair value accounting in conjunction with the recent economic crisis have led to a revival of interest in this balancing act especially in the field of pension accounting. Due to the negative economic consequences anticipated by companies sponsoring defined benefit pension funds (e.g., decrease in owners’ equity), pension accounting has moved from an accounting that takes into consideration economic consequences to a more neutral accounting only gradually and not in a once-and-for-all event. This paper documents identified and anticipated economic consequences of recent pension accounting changes like shifts between different types of pension plans (from defined benefit to defined contribution), changes in the governance structure between the sponsoring organization and the pension fund (less accountability by pension fund), more incentives for earnings management, and changes in investments strategies by sponsoring organizations (from equity to bonds). Recent proposals for regulatory changes (i.e., IAS 19 revised) head towards an excessive conservatism and hence diminished neutrality. During and in the aftermath of the recent economic crisis – when interest rates are low – conservative pension accounting can have negative economic consequences if pension funds look as if they are underfunded and sponsoring companies present higher retirement related expenses. Shifts in the accounting policies that depart from neutrality and have negative economic consequences should be taken into consideration by regulators when issuing accounting standards.
Accounting standards for small and medium-sized entities. Evidence from Spain
Milanés Montero, Patricia;Albarrán Lozano, Irene;Texeira Quirós, Joaquín;Pérez Calderón, Esteban;
Contaduría y administración , 2011,
Abstract: by approving regulation 1606/2002, the european commission entrusts the local european union regulators with the difficult decision as to whether making the international accounting standards (ias/ifrs) extensive for their small and medium-sized entities or not. international financial reporting standard for small and medium-sized entities (hereinafter ifrs for smes) was published in 2009, and the european commission had also decided to seek the opinion of eu stakeholders on this standard. we understand that the european accounting regulators' position should be based on the analysis of the extent to which current domestic standards allow useful financial information to be provided by and to these companies. therefore, this paper presents empirical evidence regarding spanish smes' characteristics, timely facing the harmonization process, in order to determine if the information provided according to the national standards accomplishes the required usefulness. its purpose is to share facts and data about this kind of still underestimated companies, though of great economic and social significance in spain and in europe in general.
Annals of the University of Oradea : Economic Science , 2010,
Abstract: If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper put in light the importance of the normalization and harmonization process, what its done in and what we have to do for that in Romania.
An analysis of the research on environmental accounting in Spain  [cached]
Cuadernos de Gestión , 2006,
Abstract: In this work we made an analysis of papers on environmental accounting published in the main Spanish management journals, during period 1993-2003. We analyzed the present situation and the evolution of the investigation in this line during the indicated period, as well as the role played by the different journals in the knowledge development. The last goal of this work is that the researchers in this topic have a compilationof existing literature, to thus be able to initiate its research work and to contribute new knowledge to the field of the environmental accounting. In addition, this work will identify the main journals that the researchers of this topic can use at the time of disclosing the results of their investigations.
Monetary Policy and Economic Policy  [cached]
Iordachioaia Adelina-Geanina
Journal of Knowledge Management, Economics and Information Technology , 2011,
Abstract: There is widespread agreement that monetary policy matters,but there is disagreement about how it should be conducted. Behind this disagreement lie differences in theoretical understandings. The paper contrasts the New Classical, Neo-Keynesian, and Post-Keynesian frameworks, there by surfacing the differences. The New Classical model has policy only affecting long run inflation. The Neo-Keynesian has policy impacting inflation, unemployment, and real wages. The Post-Keynesian model also impacts growth, so policy implicitly picks a quadruple. Inflation targeting is a sub-optimal policy frame because it biases decisions toward low inflation by obscuring the fact that policy also affects unemployment, real wages, and growth.
The Financial Accounting Reform in the New Social Economic Environment  [cached]
Mingguang Huang,Weiliang Song
International Journal of Business and Management , 2009,
Abstract: Along with WTO accession, China has gradually entered the world economy, there are greater changes inevitably in the social economic environment of China, and the change of the social economic environment will directly influence the development of the theory and practice of the accounting. This article made the analysis of which both the development of the change of the social economic environment and the influence of the financial accounting, then emphasized three ways from which the improvement of the accounting legal system, the specification of the financial report and the intensification of the accounting information processing, to discuss the directions of the financial accounting reform.
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