Results 11 to 20 of about 47,384 (250)
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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Ontwikkelingen in het conceptual framework [PDF]
MAB, 2013 De International Accounting Standards Board (IASB) heeft recent het conceptual framework-project als kernproject aangemerkt. Het oorspronkelijke Framework for the preparation and presentation of financial statements (framework 1989) was aan een ...
Dick Van Offeren +2 more
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Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2021 This article aims to research the major changes in the Conceptual Framework of Financial Reporting; to find out the new gaps in the current document; to group the changes into categories; to analyze the current difficulties and consequences of these ...
Shkulipa Liudmyla
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Discussion about the objective of financial reporting based on International Financial Reporting Standards [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial ...
Edyta Łazarowicz
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Nurani, 2022 This paper summarizes the findings of a comparative critical examination of the financial reporting methods of Bank Al-Barakah, BTPN Syariah, and Maybank Islamic Berhad.
Salman Abdurrubi Perwiragama +1 more
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An analysis of fundamental concepts in the conceptual framework using ontology technologies
South African Journal of Economic and Management Sciences, 2014 The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS).
Marthinus Cornelius Gerber +2 more
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Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris +1 more
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Conceptual Framework for Financial Reporting: Problems and Prospects
Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438, 2021 The objective of this paper is to define the theoretical basis and clarify the fundamental concept of the Conceptual Framework for Financial Reporting (CFFR). This is because the theoretical basis for CFFR has not been properly defined, and the articulation of the fundamental concept in the document does not correspond to its actual meaning.
openaire +2 more sources
Contribution of Professor Alicja Jaruga to the development of accounting research directions [PDF]
Zeszyty Teoretyczne Rachunkowości, 2014 This article presents the work of Professor Alicja Jaruga in the field of financial reporting. Her contribu-tion to the development of this discipline is immense, both in terms of the number and diversity of topics investigated and the significance of ...
Przemysław Kabalski, Joanna Szwajcar
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Antimicrobial Stewardship & Healthcare Epidemiology, 2023 Objectives: To review methodologies and outcomes reporting among these studies and to develop a conceptual framework of outcomes to assist in guiding studies and production of clinical metrics. Data sources: PubMed and Embase from January 1, 2012, thru
Tristan T. Timbrook +8 more
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