Results 11 to 20 of about 8,881,733 (277)

Symmetric Prudence in New Definitions of Conceptual Framework for Financial Reporting [PDF]

New Challenges in Accounting and Finance, 2021
Since the version of the Conceptual Framework for Financial Reporting is revised, the interest in accounting concepts that are fundamental in financial reporting has been growing. The purpose of this article is to investigate the evolutionary logic of prudence in the definitions and recognition criteria of assets and liabilities, the causes and ...
Shkulipa Liudmyla
openaire   +2 more sources

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).
Anvar Ergashevich Absamatov
openaire   +3 more sources

A grounded theory analysis of the pre-measurement phase for the accounting recognition of assets [PDF]

, 2010
This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.This thesis induces a theory for the pre-measurement phase of the asset recognition process in the financial reporting domain centred upon the use of the ...
El Tawy, Nevine Abdel Halim
core   +7 more sources

Determinants of the use of financial reporting standards by Australian pension plans [PDF]

, 1997
Previous empirical research demonstrates that the voluntary disclosure of defined benefit pension plan (DBPP) information by employers is value-relevant to investors and carries potential proprietary costs.
Klumpes, P J M
core   +4 more sources

Accounting Ethics in Financial Reporting in The Context of The Metaphor of  "Lawang Sewu" (thousands of doors, thousands of information, thousands of interests)

The Indonesian Accounting Review, 2021
This study aims to improve the readability and understanding of financial statements through a conceptual framework of financial reporting and its derivatives.
Debi Setyawati, Erina Sudaryati
doaj   +1 more source

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
doaj   +1 more source

Narrative reporting by UK charities [PDF]

, 2013
This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
core   +2 more sources

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, Joop Witjes, Tim Verdoes   +2 more
doaj   +3 more sources

Critical Review on Financial Reporting Practices by Islamic Banks: (Comparison between AAOIFI and IFRS)

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, Tias Rahmi Fauziyah   +1 more
doaj   +1 more source

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
doaj   +1 more source