Results 1 to 10 of about 32,028 (226)

Antioxidant properties of Ferulago angulata and its hepatoprotective effect against N-nitrosodimethylamine-induced oxidative stress in rats [PDF]

Pharmaceutical Biology, 2017
Context: Ferulago angulata (Schlecht.) Boiss. (Apiaceae) (FASB) is used to treat liver diseases and has been used both as food and therapeutics by many cultures for thousands of years because of the natural antioxidant compounds.
Hatice Kiziltas, Suat Ekin, Mahire Bayramoglu, Esvet Akbas, Gokhan Oto, Serkan Yildirim, Fevzi Ozgokce   +6 more
doaj   +2 more sources

Proposed subsequent accounting for goodwill: Comparison of IASB and FASB

China Journal of Accounting Studies
Since the release and implementation of SFAS No.141 and No.142, there has been a continuous controversy over whether to apply the impairment-only or the amortisation-and-impairment method for subsequent goodwill accounting.
Yanshan Li, Junsheng Zhang
exaly   +3 more sources

IFRS, US GAAP OR ROMANIAN REGULATIONS CAN THEY BECOME ONE? [PDF]

Annals of the University of Oradea: Economic Science, 2010
In a period when convergence is the main driving force of IASB and FASB programmes, who needs a comparison of the two sets of standards-IFRS issued by IASB and US GAAP issued by FASB?
Fulop Melinda, Cirstea Stefan, Cirstea Andreea   +2 more
doaj   +2 more sources

Leaseclassificatie overeenkomstig FASB-richtlijnen [PDF]

MAB, 1990
R. P. B. Van Der Laan Bouma
doaj   +6 more sources

The Social Value of FASB [PDF]

SSRN Electronic Journal, 2021
Abstract Ramanna (Unreliable accounts: How regulators fabricate conceptual narratives to diffuse criticism. Accounting, Economics and Law: A Convivium , this issue) argues that the FASB’s new Conceptual Framework deemphasizes reliability, and especially verifiability, in ...
Gregory B. Waymire, Sudipta Basu
openaire   +1 more source

The new generation of the FASBs Conceptual Framework [PDF]

Zeszyty Teoretyczne Rachunkowości, 2023
Purpose: The article presents and comments on the main structures, key approaches, and content of the new conceptual framework promulgated by the Financial Accounting Standards Board (FASB) in December 2021.Methodology/approach: Descriptive-analytical ...
Wojciech Andrzej Nowak
doaj   +1 more source

In principe geregeld, of in de regel principieel? [PDF]

MAB, 2007
Een citaat: ‘The Financial Accounting Standards Board (FASB) strongly and actively supports the internationalization of accounting standards. As part of its mission, the FASB seeks to promote the international comparability of accounting standards ...
Roger Dassen
doaj   +3 more sources

The Quality of Accounting Information: Relevance or Value-Relevance?

Asian Journal of Accounting Perspectives, 2019
Research aim: This paper critically evaluates the qualitative characteristics of accounting information that can be drawn from the Financial Accounting Standard Board (FASB)/International Accounting Standard Board (IASB) Conceptual Framework and Value ...
Nasrin Azar, Zarina Zakaria, Noor Adwa Sulaiman   +2 more
doaj   +7 more sources

Leasing para arrendatárias: um ensaio teórico sobre as divergências entre IASB e FASB após o due process

Enfoque, 2023
Diversas críticas às normas contábeis sobre leasing levaram o International Accounting Standards Board (IASB) e o Financial Accounting Standards Board (FASB) a se unirem em busca de uma solução conjunta por meio de um due process, que culminou com a ...
Agostinho Moura dos Santos, Jomar Miranda Rodrigues, Jorge Katsumi Niyama   +2 more
doaj   +1 more source

Continued Impact of International Financial Reporting Standards on U.S. Generally Accepted Accounting Principles

Journal of Global Awareness, 2020
The milestone outcomes of over a decade of close cooperation between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on the convergence of U.S. Generally Accepted Accounting Principles (U.S.
Sylwia Gornik-Tomaszewski, Victoria Shoaf   +1 more
doaj   +1 more source