Results 51 to 60 of about 21,910 (158)

LAS MEDICIONES Y LA CALIDAD DE LA INFORMACIÓN CONTABLE: UN ANÁLISIS DESDE LA PERSPECTIVA DE LA REGULACIÓN CONTABLE INTERNACIONAL

Contabilidad y Auditoría, 2012
En el presente trabajo se trata la calidad de la información contable, especialmente desde el punto de vista de las mediciones monetarias que brindan los estados contables publicados siguiendo estándares de aceptación generalizada.
ALEJANDRO AGUSTÍN BARBEI
doaj  

Conjecturas acerca da adoção da mensuração a valor justo no Brasil

Revista Contemporânea de Contabilidade, 2008
A discussão acerca da relevância versus confiabilidade da informação é um dos assuntos mais debatidos na contabilidade. Longe de ser consenso entre a comunidade contábil, a mensuração a valor justo objetiva fornecer uma visão mais realista da situação ...
Fernando Dal-Ri Murcia, Adriana Cristina da Silva, Eric Barreto, Luiz Nelson Guedes de Carvalho   +3 more
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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  

The Critical Aspect on Fair Value Accounting and Its Implication to Islamic Financial Institutions [PDF]

, 2014
Recently, fair value measurement and its implication in accounting standards have been increasing (Ramanna, 2006). One of the important aspects of financial reporting is measurement (Barth, 2007).
Haliding, S. (Safri)
core  

The accounting treatment of credit card rewards programmes: a South African perspective (Part 2)

Journal of Economic and Financial Sciences, 2017
Most credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting treatment of customer loyalty ...
Sophia Brink
doaj   +1 more source

FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION [PDF]

In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting.
stanley c. w. salvary
core  

Próxima NIIF 15: 'Los ingresos de los contratos con los clientes' [PDF]

, 2015
Los dos principales emisores de normas internacionales de información financiera, el International Accounting Standards Board (IASB) y el Financial Accounting Standards Board (FASB) de los EUA han emitido, a finales del pasado mes de mayo y ...
Rodríguez García, Ferran
core  

Uma investigação e uma proposição sobre o conceito e o uso do valor justo A study and proposal about the concept and use of fair value

Revista Contabilidade & Finanças, 2007
Trata o presente artigo de uma investigação, no sentido de análise, do conceito do Fair Value (Valor Justo), tão debatido nos anos mais recentes e que promete ser, se generalizada sua aplicação nas demonstrações contábeis, uma verdadeira revolução ...
Sérgio de Iudícibus, Eliseu Martins
doaj   +1 more source

Perception of Preparers and Auditors on New Revenue Recognition Standard (IFRS 15): Evidence From Egypt

Jurnal Dinamika Akuntansi dan Bisnis, 2016
In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606) Revenue from Contracts with Customers,
Amr M. Khamis
doaj   +1 more source

Roe in Turbulent Time

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2014
The aim of the paper is to compare the utility of the net income (NI) and of the comprehensive income for the evaluation of financial performance of the company and to verify whether the total comprehensive income (TCI) is more value relevant than the ...
Patrizia Gazzola, Stefano Amelio
doaj   +1 more source