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Translation of Financial Statements [PDF]
This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely related to groups of companies operating multinationally. These are the methods for translation of financial statements, e.g.
Dalthan Simas, Otavio De Medeiros
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The Straight-Line Depreciation is Wanted, Dead or Alive [PDF]
We propose a simple axiomatic system that any depreciation method¡ªcomplying with the core of the accounting of depreciation¡ªmust obey. We show that, while none of the prevalent depreciation methods (e.g., straight-line) ex ante conforms to these ...
Danny Ben-Shahar +2 more
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Accounting for the recognition of information as an asset [PDF]
, 2011 Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has ...
Abdel-Kader, M, El Tawy, NAH
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Cele sprawozdań finansowych według projektu„Ram konceptualnych sprawozdawczości finansowej”
Zeszyty Teoretyczne Rachunkowości, 2009 Artykuł jest próbą objaśnienia pierwszej części projektu nowych „Ram konceptualnych sprawozdawczości finansowej” dotyczącej celów sprawozdawczości finansowej.
Przemysław Kabalski
doaj
Pension accounting information and firm value: An analysis of FTSE 100 companies. [PDF]
Heliyon, 2023 Kirkpatrick AK, Radicic D.
europepmc +1 more source
Hacia la convergencia mundial del marco conceptual para la preparación de los estados financieros
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2010 Debido a la continua globalización de los negocios y la globalización de las inversiones, que genera un mundo de los negocios altamente interrelacionado, es imprescindible contar con estándares comunes en contabilidad que mejoren la transparencia y la ...
Mario Díaz Durand +2 more
doaj
Market risks and oilfield ownership-Refining oil and gas disclosures [PDF]
, 2007 Hatherly, David +2 more
core +1 more source
Contested rules and shifting boundaries: International standard setting in accounting [PDF]
The paper investigates the emergence and development, since the Second World War, of a transnational field of governance for accounting and financial reporting.
Botzem, Sebastian, Quack, Sigrid
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The nature and diversity of governmental activities [PDF]
In this article, I discuss the Governmental Accounting Standards Board (GASB), which establishes accounting standards for state and local governmental units and which is a sister organization of the Financial Accounting Standards Board (FASB).
Marilena Zuca
core
Earnings Management and Its Implications [PDF]
, 2007 In the wake of continuing, highly publicized financial frauds and failures, the accounting profession has placed renewed emphasis on issues related to earnings management and earnings quality.
Akers, Michael +2 more
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