The impact of amortization of gene therapies funding on the results and conclusions of CEMs and BIMs. [PDF]
J Mark Access Health Policy, 2023 Polek H +5 more
europepmc +1 more source
Proposed statement on auditing standards : omnibus statement on auditing standards, 1987 ;Omnibus statement on auditing standards, 1987; Exposure draft (American Institute of Certified Public Accountants), 1987, Sept. 4 [PDF]
, 1987 This proposed statement on auditing standards contains a number of technical amendments. The amendments are needed to: (1) Recognize, in accordance with a resolution by the Council of the AICPA, the Governmental Accounting Standards Board (GASB) as the ...
American Institute of Certified Public Accountants. Auditing Standards Board
core +1 more source
Conjectures Regarding the Adoption of Fair Value Measurements in Brazil
Revista Contemporânea de Contabilidade, 2008 The issue of relevance versus reliability has always been a debate in accounting. Far from being a consensus among the community, the adoption of fair value measurements is intended to present a more realistic view of an entity¿s financial position ...
Fernando Dal-Ri Murcia +3 more
doaj
An analysis of financial risk assessment of globally listed football clubs. [PDF]
Heliyon, 2023 Fan M +5 more
europepmc +1 more source
FASB and IASB Harmonization of Leases [PDF]
, 2014 In an effort to harmonize worldwide accounting standards, the two primary parties, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB), are taking a topic-by-topic approach in an attempt to develop ...
Berg, Gary G. +2 more
core +2 more sources
Risk Assessment of Haier Group's Overseas Investment Under International Financial Reporting Standards. [PDF]
Front Psychol, 2022 Zhong B +4 more
europepmc +1 more source
Study on the Conceptual Framework for Financial Reporting from the Fair Value Perspective [PDF]
, 2015 财务报告概念框架是连接会计理论和会计准则的桥梁，被视为构建会计准则体系的基础和方向。全球两大会计准则制定机构美国财务会计准则委员会（FASB）和国际会计准则理事会（IASB）现有概念框架的绝大部分内容，是在以历史成本为主导的背景下制定的，随着公允价值会计的推广运用，概念框架变得支离破碎，越来越不能解释和指导现行会计实务，急需重构或修订。 考虑到公允价值会计将持续推进并极有可能成为未来主要会计模式，将对会计准则体系产生重大而深远的影响，本文选取公允价值会计这一独特视角 ...
黄晓
core
Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals. [PDF]
Schmalenbach Z Betriebswirtsch Forsch, 2022 Herr SB, Lorson P, Pilhofer J.
europepmc +1 more source
Supplementary information required by the Financial Accounting Standards Board; Statement on auditing standards, 027 [PDF]
, 1979 The Financial Accounting Standards Board (FASB) develops standards for financial reporting, including standards for financial statements and for certain other information supplementary to financial statements.
American Institute of Certified Public Accountants. Auditing Standards Board
core +1 more source
De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d’isomorphisme institutionnel ?. [PDF]
Cet article propose une interprétation de la réforme du dispositif français de normalisation initiée par le décret n° 2007-629 du 27 avril 2007 relatif au Conseil National de la Comptabilité (CNC). Cette réforme, si elle menée à son terme, doit déboucher
Colasse, Bernard, Pochet, Christine
core +3 more sources