Results 251 to 260 of about 289,340 (280)
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SSRN Electronic Journal, 2005
This paper describes and summarizes the USAID Accounting Reform Project in Armenia. After a brief introduction that discusses the history and culture of Armenia, the paper goes into a discussion of the major aspects of accounting reform, which included assisting the Finance Ministry adopt and implement International Accounting Standards (IAS) and ...
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This paper describes and summarizes the USAID Accounting Reform Project in Armenia. After a brief introduction that discusses the history and culture of Armenia, the paper goes into a discussion of the major aspects of accounting reform, which included assisting the Finance Ministry adopt and implement International Accounting Standards (IAS) and ...
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Accounting for healthcare: Reform and outcomes
Accounting Forum, 2006The provision of healthcare services operates within a complex and changing institutional structure where the provision and management of healthcare systems is increasingly driven by political agen...
C. Haslam, G. Lehman
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2008
This chapter deals with the most important factors and difficulties that influence the accounting reform and harmonization process in Croatia. It analyses the implementation of IFRS and IAS in Croatian accounting practice and judges the degree of accounting development in financial institutions. It provides a global framework for the Croatian corporate
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This chapter deals with the most important factors and difficulties that influence the accounting reform and harmonization process in Croatia. It analyses the implementation of IFRS and IAS in Croatian accounting practice and judges the degree of accounting development in financial institutions. It provides a global framework for the Croatian corporate
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ACCOUNTING REFORMS: DETERMINANTS OF LOCAL GOVERNMENTS' CHOICES
Financial Accountability & Management, 2008The introduction of accrual accounting in Italian Local Governments has been mandated in a way that permits, and in fact encourages, a merely formal compliance. Local Governments must produce accrual‐based financial statements, but double‐entry bookkeeping is not mandatory, nor may traditional budgetary accounting be abandoned.
E. Anessi Pessina +2 more
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MUNICIPAL ACCOUNTING REFORM c. 1900: OHIO'S PROGRESSIVE ACCOUNTANTS
Accounting Historians Journal, 1987Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is particularly suited to an investigation of the contribution made by accountants.
Richard K. Fleischman +1 more
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ACCOUNTING REFORMS: NEW FEDERAL ACCOUNTING STANDARDS
Научные исследования в современном мире. Теория и практика: сборник статей XLI международной научной конференции (Санкт-Петербург, Сентябрь 2024)В научной статье рассмотрены применяемые Положения по бухгалтерскому учёту (ПБУ) и Федеральные стандарты бухгалтерского учёта (ФСБУ), которые применяются при ведении бухгалтерского учёта экономическими субъектами. Представлены новые ФСБУ и предполагаемые даты вступления в силу новых стандартов.
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A reforming accountability: GPs and health reform in New Zealand
The International Journal of Health Planning and Management, 1997Over the last ten years or so, many countries have undertaken public sector reforms. As a result of these changes, accounting has come to play a more important role. However, many of the studies have only discussed the reforms at a conceptual level and have failed to study how the reforms have been implemented and operated in practice.
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IBOR REFORM AND HEDGE ACCOUNTING
2021Businesses carry out financial risk hedging procedures in order to prevent the negative effects of economic or non-economic factors on their financial results. Correct reporting of financial risk protection processes, which are mostly realized with the help of derivative financial instruments, directly affects the asset - resource structure and ...
ŞAHİN, Bertaç Şakir +1 more
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Accounting and Chilean pension reform
Accounting, Auditing & Accountability Journal, 2009Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in Chile under the authoritarian regime of Augusto Pinochet. The paper aims to reveal the specific role that the pension reform played in the regime's broader ideological goals, thus highlighting the need to reflect upon its origins when
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Standards, Accountability, and School Reform
Teachers College Record: The Voice of Scholarship in Education, 2004The standards-based reform movement has led to increased emphasis on tests, coupled with rewards and sanctions, as the basis for “accountability” systems. These strategies have often had unintended consequences that undermine access to education for low-achieving students rather than enhancing it.
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