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
Accounting history, the accounting historian, and the FASB [PDF]
, 1975 The Financial Accounting Standards Board--a bold new effort in self regulation by the private sector--became the official rule- making body for financial accounting and reporting on July 1, 1973.
Shenkir, William G.
core +1 more source
Activos inmateriales y su normalización contable [PDF]
, 2004 La aprobación de las NICs, en octubre de 2003, orienta un tratamiento contable a ser adoptado por las empresas. El entendimiento de las normativas se constituí en una responsabilidad académica.
Beatriz Macagnan, Clea
core
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
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
Unconventional monetary policies in an agent-based model with mark-to-market standards. [PDF]
Rev Evol Polit Econ, 2022 Guerini M +4 more
europepmc +1 more source
State and Local Government Pension Funding on the Eve of the COVID-19 Recession. [PDF]
Compens Benefits Rev, 2021 Kilgour JG.
europepmc +1 more source
The future of corporate reporting: a review article [PDF]
, 2000 Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types ...
Beattie, V.
core
Companies' behavior in measuring the quality of financial reports: Pre- and post-pandemic research. [PDF]
Front Psychol, 2022 Dănescu T, Stejerean RM.
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