Results 21 to 30 of about 47,355 (257)

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

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

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

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

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  

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

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

Bridging the Gap in Neuroblastoma Care: Consensus‐Based Statements With Recommendations for Improved Patient and Caregiver Experiences

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Neuroblastoma's complex, heterogeneous biology poses significant diagnostic and therapeutic challenges, often requiring caregivers to absorb complex information and participate in time‐sensitive decisions. However, caregivers often feel unprepared to evaluate options.
Vickie Buenger, Joseph Bauer, Jennifer Diamond, Maggie Fader, Shae Hansen, Jacqueline M. Kraveka, Johanna Schoen, Amber Shearer, Dena Sherwood   +8 more
wiley   +1 more source

Animal‐Assisted Activities With Therapy Dogs in Pediatric Oncology: A Multicenter Survey of the Current Status, Implementation, and Challenges in Germany, Austria, and Switzerland

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Animal‐assisted activities (AAAs) with therapy dogs have shown positive effects on patient well‐being and quality of life in various areas of medicine, including pediatric oncology. However, research on this topic is limited. The aim of this study is to present the current status of AAA in pediatric oncology in Germany, Austria, and
Jan‐Marius Wedig, Birgit Burkhardt, Christof M. Kramm, Kira Ostermann, Sarah C. Goretzki, Uta Dirksen, Nico Kurpiers, Michael M. Schündeln   +7 more
wiley   +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