Results 31 to 40 of about 229,786 (319)

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

The impact of constructive operating lease capitalisation on key accounting ratios [PDF]

, 1998
Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith, Edwards, K, Goodacre, Alan, Goodacre, A., Beattie, Vivien, Beattie, V.   +5 more
core   +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

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

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

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

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

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

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