Results 251 to 260 of about 1,201,871 (315)
Some of the next articles are maybe not open access.
Ecosystem Services: Accounting Standards
Science, 2013In their Research Article “Bringing ecosystem services into economic decision making: Land use in the United Kingdom” (5 July, p. [45][1]), I. J. Bateman et al. demonstrate the importance of considering nonmarket ecosystem services in economic decision-making.
Carl, Obst, Bram, Edens, Lars, Hein
openaire +2 more sources
Accounting standards and the economics of standards
Accounting and Business Research, 2008The paper draws on the economics of standards to inform current debates on international accounting standards. It traces the benefits claimed for standards - their contribution to the division of labour, innovation, trust, etc.; and the costs, including entry barriers and compliance costs.
G. Meeks, G. M. Peter Swann
openaire +1 more source
International Accounting Standards
2016This chapter aims, to highlight a review of IAS history, followed by approaches of accounting regulations. The development of accounting regulation within developing countries is also highlighted and discussed in the context of cultural diversity. It also aims to shed light into the motives that drive the adoption and implementation of IASs/IFRS.
Essa R El-Firjani, Shamsaddeen M. Faraj
openaire +1 more source
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.
openaire +3 more sources
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.
openaire +3 more sources
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
openaire +1 more source
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.
openaire +1 more source
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.
openaire +1 more source
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.
openaire +1 more source
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.
openaire +1 more source