Results 21 to 30 of about 54,084 (257)

Application of prudence in fnancial reporting – a habit or necessity?

Acta Economica, 2015
For many centuries financial reporting has been rightfully labeled as conservative. The principle of prudence whose application generates conservatism, which is characterized by time asymmetry in the recognition of gains and losses, is not only one of ...
Ката Шкарић Јовановић
doaj   +1 more source

Exploring Cloud Enterprise Resource Planning Systems in Egyptian SMEs: Theoretical Framework for Financial Reporting Quality [PDF]

المجلة العلمية للدراسات والبحوث المالية والتجارية
- Purpose: This theoretical study aims to develop an integrated framework for evaluating the post-implementation performance of Cloud Enterprise Resource Planning (CERP) systems in small and medium-sized enterprises (SMEs) in Egypt.
Dalia Adel Abas, Hanan Hassan Gad Allah, Mira Mohamed Ashraf Yousef El-Abd   +2 more
doaj   +1 more source

The Adoption of Cash-basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting

Journal of Business Management and Accounting, 2017
Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices.
Maruf Mustapha, Ku Nor Izah Ku Ismail, Halimah Nasibah Ahmad   +2 more
doaj   +1 more source

BASIC ASPECTS CONCERNING THE SINGLE CONCEPTUAL FRAMEWORK

Studies and Scientific Researches: Economics Edition, 2013
Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB) has ...
Ionela Cristina Breahna Pravat
doaj   +1 more source

The “secret life” of the Statement of Cash Flow: A bibliometric analysis

Management Letters/Cuadernos de Gestión, 2022
The International Financial Reporting Standard Foundation issued a new Conceptual Framework for Financial Reporting. According to this document, the general purpose of financial reporting is to provide financial information about the reporting entity ...
Salvador de Andrés Fazio, Elena Urquía Grande, Raquel Pérez Estébanez   +2 more
doaj   +1 more source

Comments on the Objective of Financial Reporting in the Proposed New Conceptual Framework [PDF]

Eurasian Journal of Business and Economics, 2009
This paper aims to present the first section of the proposed (by International Accounting Standards Board and Financial Accounting Standards Board) new conceptual framework dealing with the objectives of financial reporting.
Przemysław KABALSKI
doaj  

Social Functioning Within the First Years After Pediatric Brain Tumor Diagnosis and the Relationship With Family Psychosocial Risk

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Survivors of pediatric brain tumors (PBTs) can experience long‐term social difficulties, impacting quality of life. Beyond medical and environmental factors, family psychosocial risk may play a role in social outcomes by shaping the caregiving environment and may provide intervention options.
Renske H. Houben, Marisa H. Huisman, Martha A. Grootenhuis, Femke K. Aarsen, Marita Partanen   +4 more
wiley   +1 more source

The Effect of Applying International Financial Reporting Standards (IFRS) on the Development of the Conceptual Framework for the Accounting Dimensions of Sustainable Development: An Applied Study on Banks Listed on the Palestine Stock Exchange

المجلة الأردنية للعلوم التطبيقية-العلوم الانسانية, 2021
This study aimed to identify the impact of applying International Financial Reporting Standards (IFRS) on developing the conceptual framework for Sustainable Accounting in banks listed on the Palestine Stock Exchange.
Jehad Sharaf, Abdelrahman Rashwan
doaj   +1 more source

ASSESSING THE QUALITY OF IPSAS-BASED FINANCIAL REPORTS OF THE SUPRANATIONAL ORGANIZATIONS

Фінансово-кредитна діяльність: проблеми теорії та практики, 2021
. The study aims at accessing the quality of IPSAS-based financial reports of intergovernmental organizations, which have fully adopted the accrual basis of accounting. The quality assessment contemplates the empirical estimation of the financial reports’
V. Ambarchian, M. Ambarchian
doaj   +1 more source

From mice to humans—divergent strategies for intestinal homeostasis and regeneration

FEBS Letters, EarlyView.
Recent advances such as organoid genome editing, xenotransplantation, imaging, and whole‐genome sequencing have enabled direct studies of human intestinal stem cells (ISCs). These studies reveal species‐specific features, including slower ISC proliferation, distinct injury responses, slower somatic mutation accumulation in humans, and an inverse ...
Keiko Ishikawa, Shinya Sugimoto, Toshiro Sato   +2 more
wiley   +1 more source