Results 271 to 280 of about 470,908 (292)
Some of the next articles are maybe not open access.
The conceptual framework for financial reporting
2017Jill Collis, Andrew Holt, Roger Hussey
openaire +1 more source
AN ANALYSIS OF THE NEW CONCEPTUAL FRAMEWORK IN TERMS OF FINANCIAL REPORTING
2018İlk versiyonu 1989yılında yürürlüğe giren Kavramsal Çerçeve; finansal raporlamanın temelinioluşturmakla birlikte raporlama standartlarının gelişimi ve tutarlılığıaçısından temel bir dayanaktır. Standart niteliğinde olmayan bu çerçeve;muhasebe standartlarının sınırlarını belirlerken aynı zamanda genel bir anlayışve rehberlik özelliği taşımaktadır ...
ÇELİK, Yağmur, TURAN, Zeynep
openaire +1 more source
Restrictions in the Conceptual Framework for Financial Reporting: A Review of the Literature
2020The purpose of this study is to literature examining the restrictions in the Conceptual Framework for Financial Reporting. The globalisation process has affect to an invitation for the harmonisation of financial reporting standards, and consequently, the US Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB ...
openaire +2 more sources
This study explores the future of sustainability accounting in Bangladesh by proposing a conceptual framework that integrates financial and non-financial reporting. In Bangladesh: Traditional accounting focuses mainly on financial results such as profit and loss. However, companies are now expected to report on their social and environmental impacts as
openaire +1 more source
openaire +1 more source
The conceptual framework for financial reporting: educational implications
Accounting EducationBruno Barbosa de Souza +2 more
openaire +1 more source
DEVELOPING A CONCEPTUAL FRAMEWORK FOR PUBLIC SECTOR FINANCIAL REPORTING
Financial Accountability and Management, 1992openaire +1 more source