Results 21 to 30 of about 1,201,871 (315)
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) +1 more
doaj +1 more source
Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
, 2012 Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Chamisa, E, Mangena, M, Ye, G
core +1 more source
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
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
Учёт. Анализ. АудитThe 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
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 +3 more
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
NON-FINANCIAL REPORTS AS A TOOL TO INCREASE THE INVESTMENT ATTRACTIVENESS OF THE ENTERPRISE
Економіка та суспільство, 2021 In the article, the main defect of financial reporting are certain about forming of investment attractiveness of enterprise and reasonably how they are decided by the unfinancial accounting.
Alla Hrechko, Oleksandra Ocheretiana
doaj +1 more source
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 +23 more
wiley +1 more source