Results 21 to 30 of about 21,858 (176)
De Computis, 2017 The globalizations of markets and increased international cooperation in the harmonized accounting systems have highlighted the difficulties inherent in the development of generally accepted accounting principles. The Financial Accounting Standards Board,
Marco Angelo Marinoni, Andrea Cilloni
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Going Concern: Where Is It Going? [PDF]
, 2014 On June 26, 2013, the Financial Accounting Standards Board (FASB) issued an exposure draft concerning disclosure of uncertainties surrounding the going concern presumption.
Ehoff, Clemense, Jr., Gray, Dahli
core +2 more sources
A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor
Tourism & Management Studies, 2015 A contabilização dos ativos por impostos diferidos é diferente, consoante se usem as normas do International Accounting Standards Board (IASB) ou as do Financial Accounting Standards Board (FASB), apesar das diversas tentativas de convergência. Assim,
Patrícia A. Marrinhas da Costa +1 more
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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 The paper is concerned with an evaluation of possibilities of companies using operating lease and prepared financial statements under IFRS or US GAAP comparison.
Hana Bohušová
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Abacus, EarlyView.This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer +2 more
wiley +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
Fair-value-accounting, inactieve markten en procycliciteit [PDF]
MAB, 2010 In deze bijdrage besteden wij aandacht aan de gevolgen van inactiviteit van de markten voor de wijze waarop de fair value van financiële instrumenten wordt bepaald.
Bert-Jan Bout +2 more
doaj +3 more sources
Revenue Recognition: Current Practice, Historical Abuses and a Possible Solution [PDF]
, 2008 Users of financial statements consider revenue to be a key indicator of financial performance. Thus, proper revenue recognition is important. This paper provides a discussion of revenue recognition principles and practices.
Aronson, Michael
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Abacus, EarlyView.This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley +1 more source
The Accounting Profession’s Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters [PDF]
, 2017 Regulators, standard setters, and the accounting profession maintain that complexity in accounting standards is a significant issue. However, it is unclear what complexity means in the context of accounting standards.
Baudot, L., Demek, K., Huang, Z.
core +1 more source