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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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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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The convergence of chinese accounting standards with international accounting standards
La convergence des normes comptables chinoises avec les normes comptables internationales L'objectif de cette étude est de répondre à la question de recherche suivante : quel est l'effet de la convergence des normes IFRS en Chine ? Afin d'atteindre cet objectif, nous cherchons à examiner deux séries de questions, la première est : la ...openaire +1 more source
Innovative economy: information, analytics, forecasts
В статье анализируются сравнительные аспекты лизинговых операций в российской и международной практике. Рассматривается историческое развитие лизинга и его современное состояние. Тема актуальна в условиях роста популярности лизинга как гибкого и эффективного инструмента финансирования, особенно в нестабильной экономической среде.
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В статье анализируются сравнительные аспекты лизинговых операций в российской и международной практике. Рассматривается историческое развитие лизинга и его современное состояние. Тема актуальна в условиях роста популярности лизинга как гибкого и эффективного инструмента финансирования, особенно в нестабильной экономической среде.
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A model for accounting standards and its applications
2008 Second International Conference on Research Challenges in Information Science, 2008The purpose of this paper is to introduce the model we built to represent financial information in an efficient way. This kind of information shows an unquestionable delay on the field of knowledge management, and this issue is more and more crucial as the requirements on financial reporting increase. We will describe the particular nature of laws as a
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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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What Can Accounting Standards Convey? The Mechanism of Accounting Standards
SSRN Electronic Journal, 2013Yeng Wai Lau, Antti Fredriksson
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