Expiration, prescription, fixed base, permanent establishment, and ledgers Index 1. Prescription 2. Expiration. 3. Permanent establishment and fixed base. 4. Books. 5. Bibliography 1. Prescription. The prescription is a means of getting rid of assets or liabilities, by the course of some time, and under conditions established by law. The acquisition of property under possession, ..
* Defining technical audit * Definition of audit procedure * Difference between technical and audit procedure * Nature, scope and timing of application * Practical examples * Definition of work papers * Objective and importance * Preparation, content and overall structure * Nature, confidentiality and ownership of working papers * Classes workpapers * Trademark of ..
Accounting Documentation * Classification of accounting documentation * Types of Documents * Circuit showing who gives and who receives the account records: Business documents are all written in extended vouchers which records the operations performed in commercial activity, according to the customs widespread and the provisions of the law. These are vitally important to maintain ..
* From what prospects are appraised values * Features of the values * The ethical and moral values in professional training Accounting career * Other values Although the issue of values is considered relatively recent philosophy, values are present from the beginning of mankind. For human beings have always been valuable things: the good, truth, ..
* Costing ABC activities * Objectives * Importance of managerial costing system ABC * The steps to achieve the ABC, are: * Conclusions * Bibliography INTRODUCTION In recent years quite acceptance, has been considered a new method for defining the costs of products and services, which is based on the quantification of production activities, operational ..
* Tax Audit * The General Audit * Types of Audit * Stages of Audit * Implementation of the Audit * Final Report * Review of Auditor * Item 1. – Tax Audit 1. Definition Defined as rational verification of accounting records and documentation in order to determine the accuracy and integrity of accounting. Tax ..
* Simple and Extended Equity Equation * Business Transactions * Conclusion * Bibliography Introduction The study of accounting on a scientific basis had his first written statement with the publication in Italy (Venice) in 1494, of the famous work Summa de Arithmetica, Geometry, and Proportionalita Proportioni Luca Pacioli (1445-1517), the author, also known as Friar ..
* Classification of companies * Conclusion * Bibliography INTRODUCTION Living in a country progresses economically, in this paper we explore, analyze and learn about the classification and the different types of companies and their aspects, in order that we may know and then place each one of these. Classification of companies Depending on the legal ..
* Summary * The basic accounting principles * ABSTRACT They are the result of many years of experiences, which have created a set of general rules for accounting. Often these principles are the gradual acceptance of treatment, generally, of the approaches taken by one or more companies in solving their accounting problems in new situations. ..
(Revised 1993) * Objective * Scope * Definition * Pooling and segmenting construction contracts * Contract Revenue * Contract Costs * Recognition of income and expenses * Recognition of expected losses * Changes in estimates * Disclosures * Effective Date * This standard, revised in 1993, is effective for financial statements covering periods beginning on ..