THE GROWING IMPORTANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS [PDF]
Annals of the University of Oradea: Economic Science, 2016 This paper highlights the importance, development, and evolution of International Financial Reporting Standards (IFRS), emphasizing some relevant issues in contemporary accounting, such as the need for a globally recognized financial reporting system and
Kornel Toth, Eva Darabos
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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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Application of prudence in fnancial reporting – a habit or necessity?
Acta Economica, 2015 For many centuries financial reporting has been rightfully labeled as conservative. The principle of prudence whose application generates conservatism, which is characterized by time asymmetry in the recognition of gains and losses, is not only one of ...
Ката Шкарић Јовановић
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Corporate governance and risk reporting in South Africa: a study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis period [PDF]
, 2012 The 2007/2008 global financial crisis has reignited the debate regarding the need for effective corporate governance (CG) through sound risk management and reporting practices.
Ntim, Collins G. +2 more
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Exploring Cloud Enterprise Resource Planning Systems in Egyptian SMEs: Theoretical Framework for Financial Reporting Quality [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية- Purpose: This theoretical study aims to develop an integrated framework for evaluating the post-implementation performance of Cloud Enterprise Resource Planning (CERP) systems in small and medium-sized enterprises (SMEs) in Egypt.
Dalia Adel Abas +2 more
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Inleiding op het thema Conceptual Framwork [PDF]
MAB, 2016 Het Conceptual Framework van de International Accounting Standards Board (IASB) is een onderdeel van het niet-verplichte deel van de International Financial Reporting Standards (IFRS). Dat betekent dat bedrijven die op basis van IFRS rapporteren niet als
Ralph ter Hoeven
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Reforming the conceptual framework for financial reporting [PDF]
, 2015 The objective of financial reporting is to provide financial information that is useful to investors and creditors in making their decisions about allocating their resources.
Kovács Zsuzsanna Ilona
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Financial accounting and reporting 2 [PDF]
, 2017 This book caters for degree students pursuing accounting and business courses at institutions of higher learning. Aligned with the framework-based teaching of International Financial Reporting Standards (IFRS) pedagogy, this comprehensive book contains ...
Rosli, Mohamad Hafiz +5 more
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BASIC ASPECTS CONCERNING THE SINGLE CONCEPTUAL FRAMEWORK
Studies and Scientific Researches: Economics Edition, 2013 Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB) has ...
Ionela Cristina Breahna Pravat
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The Necessity of Conceptual Framework of Financial Reporting With Islamic Approach; According to Academic and Professional Experts [PDF]
تحقیقات مالی اسلامی (پیوسته), 2013 There is a debate in academia about whether Anglo-American accounting is the appropriate system to be accepted without question by all other cultures and people of the world. Accounting is the social knowledge which inherently relates to the environment,
Reza Gholami Jamkarani +2 more
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