Problem aspects of transformation in financial reporting of business entities in Ukraine [PDF]
Geopolitics under Globalization, 2016 In many countries International Financial Reporting Standards (IFRS) have become part of the domestic law or common practice. Ukraine has also taken the first steps to the use of IFRS taking into account its national peculiarities.
Fedir Zhuravka
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Assets Measurement Principles According to Croatian and Polish Accounting Standards
Croatian Economic Survey, 2020 There are many kinds of international operations, and entities from different countries can operate in different regulatory frameworks. This is why comparative international accounting has become more and more important.
Ivana Mamić Sačer +1 more
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Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques [PDF]
, 2006 New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues.
Africa South +9 more
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Развитие образования, 2019 The given article says about the process of IT development of education. Nowadays the said process becomes the most important factor of the extension of the practice of the implementation of innovative technologies in the educational process. The authors
Larisa Y. Lazareva +2 more
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EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]
Malaysian E Commerce Journal, 2019 This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298.
Elaine Joy C. Apat +2 more
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Does the Level of Enforcement Shape the Complexity in Accounting Standards?
International Journal of Financial Studies, 2023 This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based ...
Ana Isabel Morais, Inês Pinto
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Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain [PDF]
Türkiye İslam İktisadı Dergisi, 2022 Islamic (participation) banks in Turkey are required to apply international accounting standards in their accounting and reporting practices, while their counterparts in Bahrain apply the Accounting and Auditing Organization for Islamic Financial ...
Yusuf Avşar, Ozan Özdemir
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Changes in the Value Relevance of Accounting Information and Identifying the Factors Affecting the Value Relevance [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Accounting information for decision making purposes is essential for financial accounting users and can be useful by accompanying with value relevance. The aim is investigation the changes of accounting information´s value relevance and related factors ...
Ahmad Ahmadpour, Eyyed Amin Hadiyan
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Implementasi PSAK NO. 106 Akuntansi Musyarakah Pada Produk Pembiayaan Kepemilikan Rumah
Disclosure, 2021 As on of the Business measuring tools, accounting is inseparable from Business Activities owing to its function to provide information about the financial condition and as a medium of accountability between parties.
Soleha Soleha
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Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
, 2012 Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Chamisa, E, Mangena, M, Ye, G
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