Results 21 to 30 of about 189,076 (269)

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

The Evolution of Global Standards in Accounting [PDF]

Brookings-Wharton Papers on Financial Services, 2000
The globalization of markets and companies has increased the demand for internationally comparable high quality accounting information resulting from a common set of accounting rules. Despite remarkable efforts of international harmonization for more than 25 years, accounting regulation is still the domain of national legislators or delegated standard ...
openaire   +3 more sources

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 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

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

The extent to which the requirements of international accounting education standards are applied in the accounting education curricula in Sudanese universities and their role in raising the efficiency of accounting graduates - case study Kassala universit

المجلة العربية لضمان جودة التعليم الجامعي, 2023
The study dealt with the extent to which the requirements of international accounting education standards are applied in the accounting education curricula in Sudanese universities and their role in raising the efficiency of graduates - a case study of ...
د. الفاتح الأمين عبد الرحيم الفكي, أ. محجوب الطيب محمد الحسن   +1 more
doaj   +1 more source

International Accounting Standards and Accounting Quality [PDF]

Journal of Accounting Research, 2005
ABSTRACTWe examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation.
LANG, MARK, BARTH, MARY, LANDSMAN, WAYNE
openaire   +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

Health‐Related Social Needs in Children With Sickle Cell Disease Are Associated With Worse Health‐Related Quality of Life

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Children with sickle cell disease (SCD) face multiple acute and chronic medical complications that may impact their quality of life as reported by patients themselves. Health‐related social needs (HRSNs), such as food and housing insecurity, are common in people with SCD, but the association between HRSNs and patient‐reported ...
Sarah J. Marks, Molly Sonenklar, Cerelia Donald, Cecelia Valrie, Wally Smith, India Sisler   +5 more
wiley   +1 more source