Results 271 to 280 of about 229,786 (319)
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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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Accounting standards and antidumping investigations
Journal of Accounting and EconomicsWe uncover a new real effect of harmonizing accounting standards on international trade: following a mandatory adoption of International Financial Reporting Standards, exporters experiencing a greater change in reporting requirements become more successful in defending against foreign antidumping cases. The effect is also stronger with better reporting
Stephen Teng Sun, Shang-Jin Wei, Jin Xie
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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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The Problems of Accounting Standards
Economic Affairs, 2012The main purpose of company accounts is stewardship, so accounting standards based on ‘decision‐usefulness for investors’ are misconceived. And making the standards compulsory ‘Instructions’ rather than voluntary ‘Suggestions’ causes many additional problems. All we really need is the Companies Act requirement for accounts to show ‘a true and fair view’
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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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