Results 21 to 30 of about 2,592,184 (300)

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

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan, Thomson, Sarah Jane, Thomson, S.J., Goodacre, A., Beattie, Vivien, Smith, Sarah Jane, Beattie, V.   +6 more
core   +1 more source

Acculturation and accounting standardization strategies

Journal of Accounting and Management Information Systems, 2019
Research question: The objective of this research is to develop a reliable and valid measurement scale for releasing new cultural attributes based on social psychology concepts and apply them afterwards in the accounting field. Motivation: Migration to International Accounting Standards Board (IASB) standards by a large and growing number of countries ...
Salem, Rahma Ben, Damak Ayadi, Salma, Kallal, Rahim   +2 more
openaire   +3 more sources

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

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

Standardized Testing and School Accountability [PDF]

Educational Psychologist, 2010
This article explores the use of standardized tests to hold schools accountable. The history of testing for accountability is reviewed, and it is shown that currently between-school differences account for less than ten percent of the variance in student scores, in part because the progress of individuals is small compared to the spread of achievement ...
openaire   +3 more sources

Accounting for inflation: arguments of recognition in Islamic accounting standards

SHS Web of Conferences, 2017
The current Islamic Accounting Standards gives little prominence to changes in prices, instead of developing a full blunt standard to address the menace of changes in prices fair value accounting was used.
Bello Ahmad
doaj   +1 more source

European Standard Clinical Practice Guideline and EXPeRT Recommendations for the Diagnosis and Management of Gastroenteropancreatic Neuroendocrine Neoplasms in Children and Adolescents

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Pediatric gastroenteropancreatic neuroendocrine neoplasms (GEP‐NENs) are extremely rare and clinically heterogeneous. Management has largely been extrapolated from adult practice. This European Standard Clinical Practice Guideline (ESCP), developed by the EXPeRT network in collaboration with adult NEN experts, provides (adult) evidence ...
Michaela Kuhlen, Calogero Virgone, Antje Redlich, Michael Abele, Ricardo Lopez‐Almaraz, Tal Ben‐Ami, Ewa Bien, Gianni Bisogno, Maja Mazic Cesen, Andrea Ferrari, Malgorzata A. Krawczyk, Yves Reguerre, Dominik T. Schneider, Ines B. Brecht, Charlotte Rigaud, Bilgehan Yalcin, Rainer Claus, Christian Vokuhl, Constantin Lapa, Jörg Fuchs, Segolene Hescot, Thomas Walter, Julien Hadoux, Daniel Orbach   +23 more
wiley   +1 more source

The interface between financial accounting and tax accounting: A summary of current research [PDF]

, 2005
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core