词汇及原文翻译 A business model whose objective is achieved by both collecting contractual cash flows and selling financial assetsIn this type of business model, the entity's key management pers…
business-model-based accountingcomparabilityfinancial assetsintent-basedrnaccountingobjective of financial reportingmeasurementrelevanceWe discuss how basing financial reporting on an entity's business model is, in effect, basing financial reporting on management's intent with respect to the use, transfer or...
Business modelFinancial statementAccounting choicesFinancial accounting research increasingly includes business model (BM) constructs, but the ability of financial reporting to capture BM characteristics has not been verified. This study empirically...
whole organization Emphasis on projects, processes, and subdivision of an organization (f) Nature of information Monetary information Mostly monetary; but also nonmonetary information A customer orientation has led companies to adopt the principles of the lean business model in response to consumer ...
aWhat is the role of accounting in business? 什么是认为的角色在事务?[translate] a(1) phosphor hair yellow light blue LED excitation. (1) 黄磷头发黄色浅兰的LED励磁。[translate] aUnless we do.we won`t find our way out. 除非我们do.we被赢取的`t发现我们的出口。[translate] ...
cost-relevant item in the chart of accounts. Basically, it can be any type of element at the lowest level in a business for estimating, controlling, and reporting costs. Cost elements range from ledger accounts to all cost-relevant resources. Cost accounting in Finance support...
The purpose of this paper is to determine the changes proposed by the IFRS 9 – Financial instruments, regarding the classification of financial assets and its effects on the financial position of a business entity and the results of operations in comparison to the former criteria established by ...
In this paper we adopt a 鈥榖usiness model鈥?conceptual framework grounded in accounting to describe the processes and mechanisms of national economic development and transformation. We locate national business models within a broad econo-sphere where they evolve and adapt to information arising out of...
Changes to these stakeholder relations, and how they impact upon the viability of the hospice business model, can be captured within a ‘narratives and numbers’ investigative framework. Interviews with senior clinical and non-clinical managers in four hospices provide rich ‘narratives’ that reveal ...
tax matters, and can also provide information to important parties like investors and law enforcement. Some disadvantages are that the information may be biased, can be estimated to a degree, can be manipulated, and that the units used to measure business performance, namely cash, change in ...