Results 41 to 50 of about 48,321 (190)
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
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Conceptual Framework and Measurement: A Survey on the International Debate [PDF]
, 2014 In response to the ‘2011 Agenda Consultation’, the IASB launched in July 2013 a call for a new Discussion Paper on the ‘Conceptual Framework for Financial Reporting’.
COSTA, Massimo, GUZZO, Giusy
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Do not-for-profits need their own conceptual framework?
, 2014 This paper raises the issue of whether not-for-profit (NFP) organisations require a conceptual framework that acknowledges their mission imperative and enables them to discharge their broader accountability.
Irvine, Helen +7 more
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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
openaire +1 more source
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
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SUSTAINABILITY IN ACCOUNTING – BASIS: A CONCEPTUAL FRAMEWORK [PDF]
This paper motivation is to introduce a few guidelines of a model in search for aconceptual framework for sustainability reporting. We are presenting the levels of informationreliability witch are derived mainly from accounting conceptual frameworks, and
Oana Raluca Ivan
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FINANCIAL REPORTING TIMELINESS IN EGYPT: A STUDY OF THE LEGAL FRAMEWORK AND ACCOUNTING STANDARDS [PDF]
The objective of the study is to present an analysis of the legal framework surrounding the Financial Reporting Timeliness in Egypt,and the problems faced by the Financial Reporting Timeliness.
Younes H. AKLE
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RECENT DEVELOPMENTS OF THE FINANCIAL REPORTING MODEL: THEORETICAL STUDIES IN REVIEW [PDF]
Our paper analyzes the manner in which the financial reporting model evolved towards fair value accounting. After a brief introduction into the context of financial reporting at international level, the analysis focuses on the accounting model of fair ...
Bonaci Carmen Giorgiana, Matis Dumitru
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Narrative reporting by UK charities
, 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
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A Conceptual Framework; CEO Power, Financial Reporting Quality and Audit Committee
Journal of Accounting and Finance in Emerging EconomiesPurpose of the Research: This study aims to systematically review and organize recent literature on CEO power, audit committee and financial reporting quality (FRQ) in non-financial firms, with particular focus on the role of CEO power in family-owned ...
Muhammad Azhar Sheikh, Ayesha Shoukat
doaj +1 more source