Results 21 to 30 of about 49,150 (295)
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 +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
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 +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 +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 +2 more
doaj +1 more source
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
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
Accounting for Business Models: Increasing the Visibility of Stakeholders
Journal of Business Models, 2015 Purpose: This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s) of business model financial reporting and disclosure.
Colin Haslam +3 more
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 +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