Descriptor: "ACCOUNTING PERIODS" - Searchworks@Jio Institute Digital Library Search Results

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87 results on '"ACCOUNTING PERIODS"'

1. Time in Accounting.

Author: Chambers, R. J.
Subjects: ACCOUNTING, FISCAL year, ACCOUNTING policies, ACCOUNTING methods, TIMING differences (Accounting)
Abstract: All actions and the financial consequences of all actions are uniquely dated. The dates of actions and consequences are essential elements of their description and essential inputs to their understanding. However, in the course of time, the temporal uniqueness of financial events has come to be disregarded in periodical aggregative accounting. To this dereliction is attributable much of the confusion in argument and infelicity in practice that has stultified the striving for a perennially serviceable style of accounting. [ABSTRACT FROM AUTHOR]
Published: 1989
Full Text: View/download PDF

2. Speeding up the close: instead of grumbling about the significant time and resources required to comply with new regulatory demands, many companies see a golden opportunity for finance to lead the way to better decision-making

Author: van den Hombergh, Gaye and Streling, Laurie
Subjects: Accounting periods, Corporations -- Finance, Financial statements -- Usage -- Surveys, Banking, finance and accounting industries, Business, Quality management, Usage, Surveys
Abstract: The clock keeps ticking, as public companies with a January-December fiscal year--having already squeezed out 15 days from the former 90-day requirement for closing their full-year books--must trim another 15 [...]
Published: 2004

3. Report on the Observance of Standards and Codes on Accounting and Auditing Update : Czech Republic

Author: World Bank
Subjects: FINANCIAL SECTOR DEVELOPMENT, AUDIT REPORTS, INVESTMENT, PENSION FUNDS, MARKET REFORM, HOUSEHOLD INCOMES, SHAREHOLDERS, QUALITY ASSURANCE, CRITERIA, INTERNATIONAL ACCOUNTING STANDARDS, CREDIT UNIONS, INVESTMENTS, STOCK, COMMERCIAL CODE, RETURNS, PENSION, INVESTORS, COLLATERAL, SHARES, FINANCIAL MARKET, TRANSACTIONS, FRAUD, FINANCIAL ACCOUNTING, AUDITING PROFESSION, AUDITORS, FINANCIAL REPORTING STANDARDS, REPO TRANSACTIONS, LLC, ACCOUNTING STANDARDS, TRANSPARENCY, MARKET CAPITALIZATION, REPO, BUSINESS COMBINATIONS, ACCOUNTING TREATMENT, MARKETS, INFORMATION SYSTEMS, CREDITORS, PROFIT, STATUTORY AUDITORS, CORPORATE GOVERNANCE, QUALITY CONTROL, QUALITY, HELD TO MATURITY SECURITIES, ACCOUNTS, JOINT STOCK COMPANY, BALANCE SHEET, SUPERVISORY BOARDS, COMPANY LAW, PURCHASING, PUBLIC DEBT, CONTINGENT LIABILITIES, ACCOUNTING PRINCIPLES, MARKET, PENSION REFORM, CASH FLOW, CENTRAL DEPOSITORY, BUDGET DEFICIT, GOODWILL, RESOURCES, JOINT STOCK COMPANIES, BUSINESS FINANCE, AUDIT EVIDENCE, AUDITS, LIMITED PARTNERSHIP, JOINT-STOCK COMPANIES, LEGAL SYSTEM, EXPENSES, INCOME TAX, ACCOUNTANTS, SECURITY, BARRIERS TO ENTRY, FINANCIAL CRISES, AMORTIZATION, REGULATORY FRAMEWORK, ACCOUNTING SYSTEMS, LIABILITY, FINANCIAL INSTITUTIONS, GOOD, ACCOUNTANCY, REVENUE, CURRENCY, PARENT COMPANIES, DIRECT INVESTMENT, POLICY RESPONSE, OPTION, QUALITY AUDITS, LOSS STATEMENT, BANK CREDIT, SECURITIES, MATURITY, FORECASTING, COOPERATIVES, FOREIGN INVESTMENT, INVESTMENT FUNDS, ACCOUNTING RECORDS, CAPITALIZATION, AUDITED FINANCIAL STATEMENTS, TRADING, SUPERVISORY AUTHORITIES, AUDIT COMMITTEES, REVENUES, FUND MANAGERS, DEFICIT, AUDIT, POTENTIAL INVESTORS, FINANCIAL INSTRUMENTS, COMPLIANCE GAP, TAX SYSTEM, TRANSACTION, VALUATION, TAX, ACCOUNTING PERIOD, BANKING SYSTEM, BUDGET, CREDIT COOPERATIVES, GROSS DOMESTIC PRODUCT, INSURANCE COMPANIES, SECURITIES MARKET, FINANCIAL ASSETS, DEPRECIATION, INSURANCE COMPANY, IMPLEMENTATION, UNLIMITED LIABILITY, AUDIT COMMITTEE, INTERNATIONAL STANDARDS, ACCOUNTING POLICIES, PLANNING, BROKERS, SHAREHOLDER, OPTIONS, BUSINESS, GUARANTEE, AUDITING, CONFLICTS OF INTEREST, BOOKKEEPING, SETTLEMENT, DISCLOSURE REQUIREMENTS, PAYMENT SYSTEM, FOREIGN DIRECT INVESTMENT, INVENTORIES, BORROWER, ACCOUNTING PROCEDURES, FINANCE, FINANCIAL STATEMENTS, AUDITING STANDARDS, LIABILITIES, STOCK EXCHANGE, GAAP, BUSINESS LAW, COMPLIANCE GAPS, INSTRUMENTS, DEBT, BANKING SECTOR, SETTLEMENT SYSTEM, ACCOUNTING PERIODS, FIXED ASSET, FINANCIAL MANAGEMENT, NATIONAL BANK, FINANCIAL INFORMATION, PUBLIC OFFERING, CAPITAL MARKET, FINANCIAL REPORTS, INSURANCE INDUSTRY, ACCOUNT, REPORTING, LIMITED LIABILITY, EXCHANGE, ACCOUNTING, INTERNATIONAL DEVELOPMENT, BUSINESS FAILURES, INSURANCE, TURNOVER, TAXES, EQUITY, ACCESS TO BANK, INTERNATIONAL STANDARD, HUMAN RESOURCES, ADMINISTRATION, LOCAL BANKS, DEFAULT, GOVERNMENT SPENDING, PROFITS, SUPERVISORY BOARD, INTERNATIONAL BANK, CONTRACT, MONETARY FUND, ENFORCEMENT SYSTEM, ACCOUNTANT, INTEREST, LEGAL FRAMEWORK, FIXED INVESTMENT, FINANCIAL STATEMENT, SHARE, FINANCIAL REPORTING
Abstract: Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) assess accounting and auditing practices in participating countries. They form part of a joint initiative that is implemented by the World Bank and the International Monetary Fund to review the quality of implementation of twelve internationally recognized core standards (the ROSC program). These standards and their related codes are relevant to economic stability and private and financial sector development. The program was developed at the end of the 1990s, in the wake of financial crises that affected many countries in several regions of the world. Since its inception in early 2000, the ROSC A&A program has concluded evaluations of the A&A environment in more than one hundred countries around the world. ROSC A&A reports have been produced for all countries of the Europe and Central Asia Region, except Russia. Initiatives to reassure investors about the quality of financial reporting of public interest entities, including listed companies, banks and insurance companies will also be essential.
Published: 2013

4. Increasing number of firms mum on quarterly forecasts

Author: TURNER, SHAWN A.
Subjects: Profit -- Accounting and auditing, Financial disclosure, Accounting periods, Business, Business, regional
Abstract: A small but increasing number of Northeast Ohio companies are giving shareholders and securities analysts the silent treatment when it comes to providing quarterly earnings guidance. The latest of at [...]
Published: 2006