Accounting Plan – Information Base for Management

Bánociová, Anna; Pavliková, Ľudmila

doi:10.1016/s2212-5671(14)00513-9

Cited by 3 publications

(2 citation statements)

References 4 publications

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“…Analysis of recent publications shows that some authors research the institutional approach to the development of economy and Accounting: Burns and Scapens (2000), Dacin, Goodstein and Scott (2002), Campbell and Klaes (2005), Haidai (2006), Robalo (2014). Others authors are exploring study the question about the role accounting information has in economy, for example, papers: by Brandas, Megan and Didraga (2015), Marius, Denisa and Florina (2012), Trigo, Belfo and Estebanez (2016), Chapman and Kihn (2009), Papazov and Mihaylova (2015); some authors see a close relationship between the information which Accounting provides and requirements as to its institutions and individual users, for instance Navarro-Garcіa and Madrid-Guijarro (2016); Banociova and Pavlikova (2014). However, none of them defines the special role of Accounting which combines in itself institutional and informational capacities, takes a pivotal position in economy and can ensure transparency of its data.…”

Section: Theoretical Framework and Their Implementation In Practicementioning

confidence: 99%

The Unique Opportunities of Accounting to Promote Transparency of Economic Processes

Slyozko

Kurilo

Mazina

2019

CJFA

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The article is devoted an important role the Institute of Accounting in the modern economy. This role is supported by unique institutional and informational opportunities determined by its specific characteristics. On the one hand, accounting is the legislative and normative institution through which the controlling and regulating institutions influence the economic processes occurring at each enterprise. On the other hand, the accounting system creates an information database on the actual economic activity of each enterprise required by users. Such a database is formed due to the fact that accounting is an exclusive registrar of business activities: documentation, inventory, assessment, calculation, accounts, double-entry bookkeeping, balance, reporting. These methods have such a mathematical feature that has made it possible to fully them with the latest information technologies. All of these factors allow accounting to provide transparent accounting information to any users and institutions.

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Section: Theoretical Framework and Their Implementation In Practicementioning

confidence: 99%

The Unique Opportunities of Accounting to Promote Transparency of Economic Processes

Slyozko

Kurilo

Mazina

2019

CJFA

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“…The tax rate, which significantly influences the tax burden in the form of statutory, effective and average rates, is an important information not only for investors but also for politicians and economists (Bánociová et al, 2014). In recent decades, the corporate tax system has undergone dramatic changes due to a fall in statutory but also effective tax rates, and a substantial widening of the tax base through the depreciations (Devereux, Griffith, and Klemm, 2002;Liu and Cao, 2007;Egger and Raff, 2015).…”

Section: Introductionmentioning

confidence: 99%

Capital taxation efficiency of agricultural businesses in the Slovak Republic

Andrejovská

Buleca

Puliková

2019

Potr. S. J. F. Sci.

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Effective tax rates are presented by indicators of the actual corporate tax burden, which take into account the impact of all the elements listed in the legislation. The submitted contribution explores the issue of effective taxation through effective average tax rates (EATRs) focusing on agricultural production enterprises. The analysis assessed the effect of changing the statutory tax rate (and other taxes and factors) on changing the effective average rate of capital. Taxation efficiency was monitored for selected intangible and tangible assets for 2004 and 2018. Analysis indicated a depreciation tax shield that tracked the amount of tax savings on capital investment as well as the economic rent of the project with taxation. The analysis showed that a 3% increase in the statutory rate over the reference period increased the effective average corporate rates for intangible assets by 13.35%, tangible assets by 14.25% and inventories by 16.63%. The highest annual tax saving was achieved in 2018 for tangible assets of € 4,647.50, with a four-year return.

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Historical Prerequisites for the Formation of Accountant’s Professional Judgment

Undov

2023

Auditor

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In this paper, attention is paid to one of the significant changes of recent times — the need for a wide application of professional judgment by an accountant. Th e purpose of the study is to prove that the accountant’s judgment is of great importance both in the past and in the present and in the future. Th e results of the study allow us to state the existence of a close relationship between the historical aspects of accounting and modern methods of accounting, which confirms the relevance of the history of the development of accounting, the need to study it for deeper penetration into accounting disciplines and expanding the educational horizon.

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Accounting Plan – Information Base for Management

Cited by 3 publications

References 4 publications

The Unique Opportunities of Accounting to Promote Transparency of Economic Processes

The Unique Opportunities of Accounting to Promote Transparency of Economic Processes

Capital taxation efficiency of agricultural businesses in the Slovak Republic

Historical Prerequisites for the Formation of Accountant’s Professional Judgment

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