Results 21 to 30 of about 1,192,644 (313)

The Role of Accounting Standards Setting Approaches on the Psychological Characteristics of Auditors [PDF]

مجله دانش حسابداری, 2018
Accounting standards are the principal factors in business environment affecting different areas, including accounting profession and auditors. In this study, the role of approaches to accounting standards setting (rule-based and principle-based ...
Gholamhossein Mahdavi (Ph.D), Amir Sarvestani   +1 more
doaj   +1 more source

Reflections of Turkish accounting and financial reporting standards on vocational school students: A research on comparing perceptions of intermediate and mid-level accounting professional candidates

SHS Web of Conferences, 2016
This research aims to compare the perceptions of intermediate and mid-level accounting professional candidates on accounting and financial reporting standards.
Seldüz Hakan, Seldüz Emine
doaj   +1 more source

Proposed Conception of Application of Standards Accounting Education and its Role in Quality Control of Accounting Curricula in Saudi Universities

المجلة العربية لضمان جودة التعليم الجامعي, 2014
Proposed Conception of Application of Standards Accounting Education and its Role in Quality Control of Accounting Curricula in Saudi Universities le for TQM Indicators: Dhi Qar university as a Model            Abstract Proposed Conception of Application
Fatih Amin Abdelrahim
doaj   +1 more source

Accounting Standards for Semi-Autonomous Agencies: Experiences and Lessons from Indonesia

The Indonesian Journal of Accounting Research, 2021
The adoption of accrual accounting in government agencies has been so widespread. Following the global trend, Indonesian administration has implemented governmental accounting standards for its agencies. This study aims to explain accounting standards in
Budi Waluyo
doaj   +1 more source

Harmonising Basel III and the Dodd Frank Act through International Accounting Standards – Reasons why International Accounting Standards Should Serve as “Thermostats [PDF]

, 2012
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper ―Fair Value Accounting and Procyclicality: Mitigating Regulatory
Ojo, Mariane.B.
core   +3 more sources

Problems of the Accounting Regulations in the Non-financial sector’s Enterprises of the Russian Federation

Учёт. Анализ. Аудит
The relevance of this article is to focus on identification and description of the problems of accounting regulations for enterprises in the non-financial sector of the Russian Federation.
A. V. Zonova, A. V. Kholkin
doaj   +1 more source

Neutrality of narrative discussion in annual reports of UK listed companies [PDF]

, 2004
This paper reports the results of an investigation into the neutrality of the narrative discussion of financial performance and position, as evidenced in 179 annual reports of UK listed companies.
Accounting Standards Board, Accounting Standards Board, Chow C.W., Clark R.C., Companies Act, Duska R.F., Fama E.F., Gin Chong, London Stock Exchange, Metzger M., PricewaterhouseCoopers, Smith A., Venancio Tauringana, Wilton R. L., Winfield R.R.   +14 more
core   +1 more source

The impact of accounting standards convergence on Chinese firms’ overseas mergers and acquisitions

China Journal of Accounting Research, 2019
This paper investigates how accounting standards (AS) convergence influences Chinese firms’ overseas mergers and acquisitions (M&As) and shows that this convergence significantly promotes Chinese firms’ overseas M&As.
Shuwei Sun, Hailong Zhao, Xianjie He, Ying Zhang   +3 more
doaj   +1 more source

Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine [PDF]

, 2018
In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to ...
Britchenko, Igor, Hushtan, Tetyana, Lalakulych, Mariya   +2 more
core   +2 more sources

Unheard and Under‐Supported: Health‐Related Quality of Life in Children, Adolescents, and Young Adults With Sickle Cell Disease

Pediatric Blood &Cancer, EarlyView.
Abstract Background Sickle cell disease (SCD) is an autosomal recessive hemoglobinopathy affecting millions of individuals worldwide. The clinical expression and psychosocial burden of SCD vary widely across geographical, cultural, and healthcare system contexts, underscoring the need for setting‐specific approaches to assessment.
Desiré Fantasia, Giulia Reggiani, Elizabeth J. Maran, Maria Elisa Delle Fave, Ilaria Baido, Anna Chiara Frigo, Maria Paola Boaro, Raffaella Colombatti   +7 more
wiley   +1 more source