Results 21 to 30 of about 470,908 (292)
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
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
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
doaj +3 more sources
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
doaj +1 more source
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
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
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
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
doaj +1 more source
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
doaj +1 more source
On the Balance Sheet-Based Model of Financial Reporting [PDF]
, 2007 The FASB adopted a balance sheet-based model of financial reporting about 30 years ago, and this model has been gradually expanded and solidified to become the required norm around the world today.
Dichev, Ilia D., Penman, Stephen H.
core +2 more sources