Results 1 to 10 of about 229,786 (319)

Cognitive complexity, judgement flexibility, and moral reasoning in accounting: Evidence from Sri Lanka

Acta Psychologica
The study examined the influence of cognitive complexity of accounting and judgement flexibility in accounting standards on the quantity and quality of deliberative moral reasoning of accountants in Sri Lanka.
Indra Abeysekera
doaj   +1 more source

Implications of International Financial Reporting Standards of Performance Indicators within a Company [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2010
Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting Law 82/1991 and subsequent ...
Lucean MIHALCEA, Neculina CHEBAC, Cristina Mihaela ONICA, Lucian DOMNITEANU   +3 more
doaj  

Creative accounting – Motives, techniques and possibilities of prevention

Ekonomski Vjesnik, 2018
Creative accounting can be described as an accounting practice that may or may not follow the accounting standards and principles. However, it deviates from the main idea of those standards and principles in order to present the desired picture of the ...
Ivana Kenfelja, Ivo Mijoč, Branka Remenarić   +2 more
doaj  

The Power Of Politic and Lobbying Parties in the Australian Accounting Regulation Reform Program

Jurnal Akuntansi dan Auditing Indonesia, 2009
This paper argues that Australian accounting regulations seem to be close to the government or political approach in its setting process. CLERP (Corporate Law Economic Reform Program) proposed by government can be viewed as changes made by Federal ...
Suwaldiman Suwaldiman
doaj  

Suggestions on Landfill Carbon Emission Accounting Standards in China

中国工程科学
Landfill, one of the major approaches for waste treatment in China, is a significant source of carbon emissions; compiling landfill carbon emission accounting standards in China will support the construction of a statistical accounting system for carbon ...
He Pinjing , Li Xiaojing, Lyu Fan , Qiu Junjie, Liao Nanlin, Zhang Hua   +5 more
doaj   +1 more source

ACCOUNTING REGULATIONS AND STANDARDS: THE DEVELOPMENT AND BENEFITS OF IFRS IN NIGERIA

International Journal of Social and Educational Innovation
International Financial Reporting Standards (IFRS) - a set of high-quality standards introduced by the International Accounting Standards Board in 2001 and have since been adopted by many developed countries for their accounting information system.
Majeed Ajibola IBRAHIM, Adedeji Daniel GBADEBO   +1 more
doaj  

The prospects for implementation of international financial reporting standards in the national accounting systems

Мир новой экономики, 2018
The article discusses the main tasks and directions of implementation of International financial reporting standards (IFRS); the issues of harmonization and convergence reporting; the relationship of IFRS and generally Accepted accounting principles (US ...
I. M. Dmitrieva
doaj  

Análisis de los Atributos Cualitativos de la Información Medio Ambiental Proporcionada por las Compañías del IBEX 35: 1998-2002)

Revista de Contabilidad: Spanish Accounting Review, 2004
El trabajo presenta el contraste empírico acerca de la respuesta que ofrecen las empresas privadas a los requerimientos de la normativa sobre información contable medioambiental, tomándose como muestra las compañías del lBEX 35 de las que cabe esperar ...
Lázaro Rodríguez Atiza, María Gloria López Gordo   +1 more
doaj  

A comprehensive dataset on stakeholder participation in international accounting standards board's due process (2001-2024): Insights into legitimacy, engagement, and influence in international accounting standard-setting. [PDF]

Data Brief
Molina-Sánchez H, Ortiz-Gómez M, Fernández-Navarro F.   +2 more
europepmc   +1 more source