Financial accounting standard setting involves making choices among alternative accounting methods. Accounting methods are multidimensional in nature, and each has many attributes which may be relevant for making a choice. The latest attempt to articulate relevant attributes appears in Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information (FASB ...

The main objective of the research is to demonstrate application sustainability accounting standards (SASs), standard for transferring resources electrical and electronic equipment (EEE) reduce costs. this will achieve what dimensions (economic, environmental, social) seek, in addition reducing production costs improving quality battery, as well by relying on actual need workers line with requi...

The purpose of accounting is to gather financial data of a business or entity, to interpret this data and to report the results in financial statements to the different users thereof. The interpretation of financial data is regulated by financial accounting standards including a conceptual framework that were developed to facilitate the reporting of financial information of entities. Due to the...

This study underscores the significance of accounting for biological (agricultural) assets within Horticulture Office Iraqi Ministry Agriculture, in strict compliance with proposed International Public Sector Accounting Standards (IPSAS). Specifically, it emphasizes importance proving operations and presenting critical financial statements, such as statement position, performance, changes net a...

introduction: the quality of the information provided in the public sector is of a high importance due to the specific purpose of reporting. presenting reliable, complete, and timeliness information of the activities in the governmental sector by using desirable public sector accounting system provides a better opportunity for people's monitoring on the offering of governmental services, transp...

PT IM is a subsidiary of KA engaged in Kwh Meter industry. purchases inventory trade goods to which used meet the needs company's operational activities. The recording carried out by regarding sale parties this case that must pay attention provisions stipulated Statement Financial Accounting Standards (PSAK) No.7 concerned. purpose writing evaluate whether presentation and disclosure receivable...

Coffee is one of the most prominent agricultural products In Indonesia, besides other commodities such as palm oil, rubber, cocoa, and tea. The International Accounting Standards Board (IASB) regulates agriculture business in IAS 4. which was issued December 2000 prospectively applied worldwide on 1 st January 2003. standard encourages coffee plantations to be recorded at their fair value leads...