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Reform Of The Lebanese Public Accounting System Within The Framework Of International Accounting Standards In The Public Sector, Hassan Diab
Al Jinan الجنان
Reform of the Lebanese Public Accounting System in the Context of the International Public Sector Accounting Standards (IPSASs) This study addresses the increasing challenges that the Lebanese public accounting system is facing, in light of globalization, in shifting from a cash basis to an accrual basis system, as per the International Public Sector Accounting Standards (IPSASs). Through addressing the peculiarities of the Lebanese public accounting system, the study concludes that the conversion from cash basis to accrual basis system will help boost transparency and accountability. Yet, some essential conditions are required to successfully achieve this, including: shifting from the traditional …
Assessment Of Financial Performance Indicators Of Sustainable Development In Russian Organizations Using Fuzzy Sets Theory, Vasili Nesvetailov, Tarik Hdeib
Assessment Of Financial Performance Indicators Of Sustainable Development In Russian Organizations Using Fuzzy Sets Theory, Vasili Nesvetailov, Tarik Hdeib
Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات
In practice, the analysis of sustainable development level of organizations can be carried out using different approaches. At the moment, there are more than twenty methods of numerical integrated assessment of the financial conditions of the organizations that can be indicated to the level of sustainable development. At the same time, such models are developed for economic conditions that are significantly different from those prevailing in Russia. Therefore, Russian organizations are faced with the task of choosing the optimal approach for evaluating sustainable development levels that are suitable with its economic conditions. One of these approaches is the assessment of …