Results 31 to 40 of about 470,908 (292)
Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach [PDF]
تحقیقات مالی, 2021 The purpose of this study is to use expert opinions to identify and clarify the obstacles to the implementation of International Financial Reporting Standards in Iran.
Ahad Hosseini +3 more
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Conceptual Framework for Financial Reporting: 1989, 2010, 2018
SSRN Electronic Journal, 2020 This book focuses on the theoretical comparison of the new Conceptual Framework (2018) and the preceding Frameworks (1989, 2010) of the IASB to grasp the extent of revisions and the effects of the major changes to some implications towards the future direction of financial reporting. It was found that this document is one of high importance for all the
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International Journal of Advanced Research, 2020 This study discusses accounting theorys elements, structures and conceptual framework andit also emphasizes that accounting theory is only useful when exemplified.The purpose of this work is to understand the divergent interpretations many scholars havegiven to accounting theory, its elements, structures and conceptual framework.In pursuance of the ...
William Smart Inyang +2 more
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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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Managing the agricultural enterprises’ valuation: actuarial approach [PDF]
Problems and Perspectives in Management, 2020 This article aims at finding ways to improve the efficiency of Ukrainian agricultural enterprises’ valuation management based on a multidimensional actuarial model.
Olena Fomina +4 more
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Integrated information about the multifaceted performance of the entity [PDF]
, 2010 The objective of the paper is to present a proposal concerning the scope and structure of information made available to external users about various aspects of business entities' performance, as well as to ascertain if the largest Polish listed companies
Kabalski, Przemysław
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Accounting for Business Models: Increasing the Visibility of Stakeholders
Journal of Business Models, 2015 Purpose: This paper conceptualises a firm’s business model employing stakeholder theory as a central organising element to help inform the purpose and objective(s) of business model financial reporting and disclosure.
Colin Haslam +3 more
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An assessment of the conceptual linkages between the qualitative characteristics of useful financial information and ethical behavior within informal institutions [PDF]
Economic Horizons, 2020 This research is aimed at assessing the conceptual linkages between the qualitative characteristics of useful financial information defined by the International Accounting Standards Board (IASB) and ethical behavior within informal institutions.
Ebiaghan Orits Frank
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Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Families of children with cancer experience significant financial strain, even with universal healthcare. Indirect costs, such as productivity losses and non‐medical expenses, are rarely included in economic evaluations, and little is known about how effectively financial aid programmes alleviate this burden. Childhood brain tumours
Megumi Lim +8 more
wiley +1 more source