Results 31 to 40 of about 21,910 (158)
FASB: Making Financial Statements Mysterious [PDF]
, 2008 Since the passage of the Sarbanes-Oxley Act in 2002, the Financial Accounting Standards Board has passed rules that it promises will make corporate accounting more transparent.
T. J. Rodgers
core
Our World Flipped Upside Down [PDF]
, 2009 During the past decade, there have been increasing discussions between the Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) regarding the harmonization of United States Generally Accepted Accounting ...
Blanchette, Julie
core +1 more source
Revista Contabilidade & Finanças, 2001 Este trabalho tem por objetivo demonstrar os principais conceitos acerca do Lucro por Ação (Earnings per Share), o qual se apresenta como um quociente de grande utilidade nas entidades. Serão demonstrados aspectos sobre o assunto presentes no Brasil, bem
Gabriel Moreira Campos +1 more
doaj +1 more source
The accounting treatment of credit card rewards programmes: a South African perspective (Part 1)
Journal of Economic and Financial Sciences, 2017 Credit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting Standards Board (IASB) issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting ...
Sophia Brink
doaj +1 more source
Resultados por acção: uma reflexão sobre o numerador
Gestão e Desenvolvimento, 2005 Neste artigo dedicamos a nossa atenção à temática dos resultados por acção, a qual tem merecido atenção especial por parte de diversas entidades normalizadoras, dada a sua apetência para aferir o progresso e o desempenho de uma entidade.
Catarina Xavier Amaral
doaj +1 more source
Der Revisionsprozess des IAS 17 [PDF]
, 2009 Der bisherige Bilanzierungsansatz nach IAS 17 steht aufgrund seiner extremen bilanziellen Konsequenzen und seiner Komplexität in der Kritik. Die zusätzlichen Ermessens- und Gestaltungsspielräume innerhalb des konkreten Zuordnungsmechanismus` führen dazu,
Linden, Andreas
core
The New FASB & IASB Revenue Recognition Standards; Implementation and Effects [PDF]
, 2016 In recent years there has been a growing recognition in the accounting profession that given the speed and scope of economic globalization, the need for comparability and transparency has never been more important. Accountants and financial professionals
Harmon, Frederick, Ntseh, Desmond
core
The evaluation of new methodological approaches to lease reporting on the side of lessor
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013 Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the development of standards based on the same principles.
Hana Bohušová, Patrik Svoboda
doaj +1 more source
IASB & FASB Convergence Project: Revenue Recognition [PDF]
, 2012 Accounting revenue recognition practices have a pervasive, profound impact on the financial statements of a business entity. As such, soon after committing to a plan for convergence of two major sets of accounting standards with the Norwalk Agreement of ...
Bartlett, Geoffery D. +3 more
core +1 more source
Agricultural Economics (AGRICECON), 2011 The paper aims to presents the views of the selected Czech SMEs on the individual problems of lease reporting on the side of lessee as a reaction to the project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards
Patrik SVOBODA
doaj +1 more source