CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years.
N. Savina, N. Pozniakovskа, O. Miklukha
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A Conceptual Framework; CEO Power, Financial Reporting Quality and Audit Committee
Journal of Accounting and Finance in Emerging EconomiesPurpose of the Research: This study aims to systematically review and organize recent literature on CEO power, audit committee and financial reporting quality (FRQ) in non-financial firms, with particular focus on the role of CEO power in family-owned ...
Muhammad Azhar Sheikh, Ayesha Shoukat
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Entity's operations under the changes in the Conceptual Framework for Financial Reporting [PDF]
E3S Web of Conferences, 2020 The subject of the study is the Conceptual Framework that lays the foundation for the preparation of information presented in International Financial Reporting Standards.
Machinistova Galina
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THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The information about a business coming from the accounting system has got an important decision-making impact on both internal and external receivers.
Władysław Świątek
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The Role of Conceptual Framework in Financial Reporting [PDF]
بررسیهای حسابداری و حسابرسی, 1995 Living in an era in which scientific reasoning an conclusion have been developed and there is an extensive belief in logical analysis has made it easy to understand that why tremendous amount of resources have been consumed on continues efforts in the ...
احمد بدری
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The new generation of the FASBs Conceptual Framework [PDF]
Zeszyty Teoretyczne Rachunkowości, 2023 Purpose: The article presents and comments on the main structures, key approaches, and content of the new conceptual framework promulgated by the Financial Accounting Standards Board (FASB) in December 2021.Methodology/approach: Descriptive-analytical ...
Wojciech Andrzej Nowak
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The business model in the light of the Conceptual framework for financial reporting of 2018 [PDF]
Zeszyty Teoretyczne Rachunkowości, 2021 Purpose: The purpose of the article is to indicate the possible impact of the business mod-el on financial statements in the light of the Conceptual Framework for Financial Report-ing (CF) of 2018.
Mariusz Karwowski
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International Financial Reporting Standards as a tool for Earnings management [PDF]
SHS Web of Conferences, 2021 Research background: The idea of harmonizing accounting at the international level gradually began to spread from the second half of the 20th century as a result of globalization and the growth of international trade.
Cugova Aneta, Cug Juraj
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Corporate governance, internal audit quality and financial reporting quality of financial institutions [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - The purpose of this study is to establish the relationship between corporate governance attributes (board expertise, board independence and board role performance), internal audit quality and financial reporting quality using evidence from ...
Twaha Kigongo Kaawaase +3 more
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PRINSIP “JANCUKAN” DALAM AKUNTANSI DAN PELAPORAN KEUANGAN [PDF]
Jurnal Akuntansi Multiparadigma, 2019 : The "Jancukan" Principle in Accounting and Financial Reporting. This study aims to examine the possibility of increasing the readability and understandability of financial statements through the conceptual framework of financial reporting and its ...
Akhmad Riduwan , Andayani
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