BASIC ASPECTS CONCERNING THE SINGLE CONCEPTUAL FRAMEWORK
Studies and Scientific Researches: Economics Edition, 2013 Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB) has ...
Ionela Cristina Breahna Pravat
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The Necessity of Conceptual Framework of Financial Reporting With Islamic Approach; According to Academic and Professional Experts [PDF]
تحقیقات مالی اسلامی (پیوسته), 2013 There is a debate in academia about whether Anglo-American accounting is the appropriate system to be accepted without question by all other cultures and people of the world. Accounting is the social knowledge which inherently relates to the environment,
Reza Gholami Jamkarani +2 more
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Exploring some standard-setters’ views in respect of asset recognition [PDF]
, 2009 In-depth semi-structured interviews were conducted with four Standards-setters: three International Accounting Standards Board members and a Canadian Accounting Standards Board staff member –who has been working on the IASB’s Conceptual Framework project
El-Tawy, N, Tollington, T
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Lexicography for specific purposes. Equivalence in bilingual and multilingual specialised dictionaries with reference to conceptual systems. [PDF]
, 2012 Terminological equivalence is one of the central issues in translation. To secure equivalence in translations for special purpose languages, the translator has to structure the terms of a given text by reference to a conceptual system and thus identify -
Edelmann, Gerhard
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FEATURES OF THE CONCEPTUAL FRAMEWORK OF FINANCIAL REPORTING FOR ISLAMIC FINANCIAL INSTITUTIONS
, 2021 Abstract. This article analyzes the Conceptual Framework of Financial Reporting for Islamic Financial Institutions developed by the Organization for Accounting and Auditing for Islamic Financial Institutions (AAOIFI).
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Journal of Business Management and Accounting, 2017 Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices.
Maruf Mustapha +2 more
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The political economy of convergence: The case of IFRS for SMEs. [PDF]
, 2014 This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
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SUSTAINABILITY IN ACCOUNTING – BASIS: A CONCEPTUAL FRAMEWORK [PDF]
This paper motivation is to introduce a few guidelines of a model in search for aconceptual framework for sustainability reporting. We are presenting the levels of informationreliability witch are derived mainly from accounting conceptual frameworks, and
Oana Raluca Ivan
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Exploring the intellectual capital and financial capital interface: an artefact-based criteria approach to the recognition of ‘organisational’ assets [PDF]
, 2009 This article was submitted to and presented at the 32nd European Accounting Association Annual Conference.Design: Normative, conceptually based. Purpose: The paper presents asset recognition criteria based on the idea that an asset should be functional,
El-Tawy, N, Tollington, T
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UNDERSTANDING EXPECTATION GAP IN TERMS OF CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING
InterConf, 2021 The main purpose of financial reporting is to provide information to user groups, such as providers of finance, investors, shareholders, and others, that will be useful for them in making economic decisions. Expectation gap has been known as one of the major topics for debate in accountancy, so this paper aims to find out whether such gap exists in ...
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