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Accounting Standards Harmonization [PDF]
مطالعات تجربی حسابداری مالی, 2004 Harmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each
Mohsen Khoshtinat, N. O. Rahimian
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Evaluation of possibilities and risks in keeping bitcoins in the EU accounting records [PDF]
SHS Web of Conferences, 2021 Research background: Cryptocurrencies are a specific form of currency that has emerged with the rise of globalization and the Internet. At present, there are still no necessary guidelines to enable bitcoin to be accounted for uniformly, not even within ...
Regnerova Olga, Siskova Jitka
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Reflections on the Concept of Authority: The Case of Accounting Standards and Standards Setting [PDF]
Audit Financiar, 2022 The question of authority can take various forms and have different purposes. The exercise of authority influences behaviors, changes practices, transforms realities, and, by avoiding chaos, brings intellectual comfort to those who submit to it by ...
Alain BURLAUD, Maria NICULESCU
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Cogent Business & Management, 2023 This study proposes a new auditing model that takes Fair Value Accounting (FVA) into account as a unique complexity and risk factor. It gives new empirical data on audit firm monitoring in Jordan over two periods: before and after the implementation of ...
Esraa Esam Alharasis +5 more
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Keunis, 2021 The purpose of this research is to acknowledge the income recognition and the cost of Wahidin Sudirohusodo Centre General Hospital, Makassar. This research applied qualitative data and comparative analysis methods by counting the data recorded in the ...
Digor Mufti
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Effects of national accounting standards convergence to international accounting standards on foreign direct investment [PDF]
Management Science Letters, 2015 One of the most important factors on attracting foreign investors to invest on Tehran Stock Exchange is to have transparent accounting rules and regulations.
Asieh Farazandehnia, Ali Baghani
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Auditor Lobbying on Accounting Standards [PDF]
Journal of Law, Finance, and Accounting, 2014 We examine how Big N auditors’ changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). We examine the influence of auditors’ lobbying incentives arising from three basic factors: managing expected litigation and regulatory costs; catering to clients’ preferences for flexibility in ...
Abigail M. Allen +2 more
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A Framework for Post Implementation Review of Iranian Accounting Standards [PDF]
پژوهشهای تجربی حسابداری, 2017 Over the last decade, International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have concluded that publication of an exposure draft to ensure the quality of accounting standards would not be enough anymore.
masood gholamzade, ali saghafi
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Principle-based versus rule-based accounting standards [PDF]
MAB, 2005 Als gevolg van het Enron-schandaal werd in de Verenigde Staten ferme kritiek geleverd op de rule-based structuur van US-General Accepted Accounting Principles (US-GAAP).
Ralph Ter Hoeven
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Conflict between the Accounting Act and Czech Accounting Standards in land [PDF]
SHS Web of Conferences, 2021 The paper deals with the analysis of existing Czech accounting procedures in the case of land accounting. The method of process analysis is used, where the currently valid methodological procedures are examined.
Kabourkova Kristina
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