International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
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Irrigation Water Pricing in Tunisia: Issues for Management Transparency
Journal of Agricultural and Marine Sciences, 2006 Tunisia is facing increasing competition for water among users due to population and economic growth. Projections show that the water resources will be fully used by 2010. As a result, the opportunity cost of water has risen significantly.
Chokri Thabet, Ali Chebil
doaj +1 more source
Ekonomski Vjesnik, 2023 Purpose: The requirements for information in the public sector are continuously changing and there is a need for accountants who are capable to respond to these challenges. Universities, i.e.
Martina Dragija Kostić +2 more
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Observations on the changing language of accounting [PDF]
, 2010 The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics ...
Lisa Evans, Evans, Lisa
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The Possible Weakening of Financial Accounting from Tax Reforms
, 2022 There are past and proposed tax law changes that contain provisions that affect financial reporting. These include calls for book-tax conformity, proposals to increase the links between financial accounting and taxable incomes, and actions by Congress ...
Hanlon, Michelle
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Government Accounting Reform; Unified Accounting System; Public Budgeting; Auditability; Public Financial Management; Institutional Reform; Digital Reconfiguration; Egypt [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجاريةPurpose:This study reassesses reform trajectories in unified government accounting systems operating within centralized legal and budgetary frameworks.
ِAmin Lotfy, Mohamed Mahfoud
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Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Background Factors associated with relapse course and disability in myelin oligodendrocyte glycoprotein antibody‐associated disease (MOGAD) remain incompletely understood. Objectives To identify clinical and modifiable factors associated with relapse and disability in MOGAD. Methods In this ambispective multicentre cohort study using data from
Yingtao Wang +23 more
wiley +1 more source
Government accounting in the Global South: the design, implementation and use of global solutions for local needs [PDF]
, 2012 This chapter examines the impact of globalized accounting and economic reforms on the public sectors of the Global South, focusing particularly on the countries in Sub-Saharan Africa.
Lawrence, Stewart R., Wynne, Andy
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IMPROVING CORPORATE GOVERNANCE IN EMERGING ECONOMIES – AN ANALYSIS OF THE IMPLICATIONS ON THE ACCOUNTANTS’ ROLES AND COMPETENCIES [PDF]
Annals of the University of Oradea: Economic Science, 2012 Corporate governance became in the last decade an important domain of reforms in emerging economies. The reforms in the corporate governance models and in accounting should assign a more important role for accountants.
Gîrbinã Mãdãlina +2 more
doaj
Hedge accounting under IFRS 9: an analysis of reforms
Audit Financiar, 2017 Pronouncements of regulatory bodies on ‘hedge accounting’ are aimed at ensuring that impact of price changes of hedging relationships are accounted for concurrently.
Jatinder Pal Singh
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