Results 11 to 20 of about 471,312 (300)

Discussion about the objective of financial reporting based on International Financial Reporting Standards [PDF]

Zeszyty Teoretyczne Rachunkowości, 2016
The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial ...
Edyta Łazarowicz
doaj   +1 more source

Grouping of Major Changes in Conceptual Framework of Financial Reporting and Analysis of New Challenges

Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2021
This article aims to research the major changes in the Conceptual Framework of Financial Reporting; to find out the new gaps in the current document; to group the changes into categories; to analyze the current difficulties and consequences of these ...
Shkulipa Liudmyla
doaj   +1 more source

Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach [PDF]

تحقیقات مالی, 2021
The purpose of this study is to use expert opinions to identify and clarify the obstacles to the implementation of International Financial Reporting Standards in Iran.
Ahad Hosseini, Saaed Jabbarzade Kangaarloye, Jamal Bahri Sales, Rasol Sadi   +3 more
doaj   +1 more source

Contribution of Professor Alicja Jaruga to the development of accounting research directions [PDF]

Zeszyty Teoretyczne Rachunkowości, 2014
This article presents the work of Professor Alicja Jaruga in the field of financial reporting. Her contribu-tion to the development of this discipline is immense, both in terms of the number and diversity of topics investigated and the significance of ...
Przemysław Kabalski, Joanna Szwajcar
doaj   +1 more source

Measuring clinical outcomes of highly multiplex molecular diagnostics for respiratory infections: A systematic review and conceptual framework

Antimicrobial Stewardship & Healthcare Epidemiology, 2023
Objectives: To review methodologies and outcomes reporting among these studies and to develop a conceptual framework of outcomes to assist in guiding studies and production of clinical metrics. Data sources: PubMed and Embase from January 1, 2012, thru
Tristan T. Timbrook, Tara B. Wigmosta, Rachael B. Hemmert, Jonathan B. Dimas, Alexander Krause, Sébastien Spinali, Meghan Thelen, Isabelle Tongio, Jean-Louis Tissier   +8 more
doaj   +1 more source

Managing the agricultural enterprises’ valuation: actuarial approach [PDF]

Problems and Perspectives in Management, 2020
This article aims at finding ways to improve the efficiency of Ukrainian agricultural enterprises’ valuation management based on a multidimensional actuarial model.
Olena Fomina, Olena Moshkovska, Svitlana Luchyk, Yulia Manachynska, Mikhaylo Kuzub   +4 more
doaj   +1 more source

An analysis of fundamental concepts in the conceptual framework using ontology technologies

South African Journal of Economic and Management Sciences, 2014
The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS).
Marthinus Cornelius Gerber, Aurona Jacoba Gerber, Alta van der Merwe   +2 more
doaj   +1 more source

Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting [PDF]

Meditari Accountancy Research, 2021
Purpose This paper aims to evaluate non-financial reporting (NFR) frameworks insofar as risk reporting is concerned. This is facilitated through analysis of the adequacy of climate- and pandemic-related risk reporting in three industries that are both significantly impacted by the COVID-19 pandemic and are at risk from climate change.
Abhayawansa, S., Adams, C. A.
openaire   +2 more sources

Conceptual Framework for Financial Reporting: Problems and Prospects

Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438, 2021
The objective of this paper is to define the theoretical basis and clarify the fundamental concept of the Conceptual Framework for Financial Reporting (CFFR). This is because the theoretical basis for CFFR has not been properly defined, and the articulation of the fundamental concept in the document does not correspond to its actual meaning.
openaire   +2 more sources

Inleiding op het thema Conceptual Framwork [PDF]

MAB, 2016
Het Conceptual Framework van de International Accounting Standards Board (IASB) is een onderdeel van het niet-verplichte deel van de International Financial Reporting Standards (IFRS). Dat betekent dat bedrijven die op basis van IFRS rapporteren niet als
Ralph ter Hoeven
doaj   +3 more sources