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2014
The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards.
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The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards.
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Financial Accounting Standards Board Accounting Standards Codification: Implications for Access
Behavioral & Social Sciences Librarian, 2010On July 1, 2009, the Financial Accounting Standards Board officially adopted the Accounting Standards Codification as the sole source of generally accepted accounting principles.
Janene R. Finley, Wayne E. Finley
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International Accounting Standards
1999Der IASC ist eine privatrechtliche Vereinigung, gegrundet 1973 mit Sitz in London. Derzeit gehoren ihm 119 Mitglieder aus 86 Landern an. Die Geschafte werden von einem Board gefuhrt, in dem 29 der 39 Stimmberechtigten aus den USA und Grosbritannien oder Landern, in denen die angelsachsische Rechnungslegung praktiziert wird, kommen42.
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International Accounting Standards
2013Abstract This chapter notes how International accounting standards play a vital role for any internationally operating public company. It elaborates on the broad recognition of the standards of the International Accounting Standards Board (IASB) on a global level.
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Journal of Accounting Research, 1969
The Institute's Accounting Principles Board has just added a third Opinion to its output for this year. The first Opinion dealt with reporting net income of commercial banks, the second with accounting for convertible debt and debt issued with stock purchase warrants, and the third with computing earnings per share.
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The Institute's Accounting Principles Board has just added a third Opinion to its output for this year. The first Opinion dealt with reporting net income of commercial banks, the second with accounting for convertible debt and debt issued with stock purchase warrants, and the third with computing earnings per share.
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International Accounting Standards
2011Ziel des vorliegenden Standards ist die Regelung der Bilanzierung und der Angabepflichten fur Leistungen an Arbeitnehmer.
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Financial Accounting Standards Board proposes new accounting standards for nonprofits
Nonprofit Business Advisor, 2015The Financial Accounting Standards Board has proposed several substantive changes to accounting standards for nonprofits, reflecting what it said are much‐needed updates to financial reporting requirements that haven't changed much since the early 1990s.
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Aiming for Global Accounting Standards
2015Abstract This book provides a historical study of the International Accounting Standards Board (IASB) from 2001 to 2011. During this period, the IASB and its International Financial Reporting Standards (IFRSs) acquired a central position in the practice and regulation of financial reporting around the world.
Camfferman, C., Zeff, S.A.
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