Results 61 to 70 of about 48,321 (190)

Determinants of interconnected corporate information. Evidence of the connectivity principle in integrated reporting

European Research on Management and Business Economics
This paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework.
Pilar Tirado-Valencia, Marta de Vicente-Lama, Magdalena Cordobés-Madueño, Mercedes Ruiz-Lozano   +3 more
doaj   +1 more source

A NEW APROACH OF CONCEPTUAL FRAMEWORK FOR GENERAL PURPOSE FINANCIAL REPORTING BY PUBLIC SECTOR ENTITIES [PDF]

Annals of the University of Oradea: Economic Science, 2011
The importance of accounting in the modern economy is obvious. That is more elevated bodies of the European Union and elsewhere dealing with the organization and functioning of accounting as a fundamental component of business (Nistor C., 2009).
Nistor Cristina
doaj  

FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION [PDF]

In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting.
stanley c. w. salvary
core  

MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017
The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed.
V. V. IEVDOKYMOV, S. F. LEGENCHYK
doaj  

Comments on the Australian Accounting Research Foundation's Legislation Policy Discussion Paper NO.4\ud (A framework for financial reporting by incorporated associations)

, 1995
The Australian Accounting Research Foundation (AARF) recently issued Legislative Policy Discussion Paper No.4 which proposes a framework for financial reporting by Australian incorporated associations.This paper comments on both the merits and ...
Scheiwe, Dan
core  

Value relevance of financial reporting: Evidence from Malaysia

Cogent Economics & Finance, 2019
The objective of this paper is to examine the value relevance of financial reporting from a developing country perspective after the adoption of the full set of IFRS. The study utilizes the Ohlson price model to determine the value relevance of financial
Aboubakar Mirza, Mazrah Malek, Mohamad Ali Abdul-Hamid   +2 more
doaj   +1 more source

Accrual Financial Reporting In the Australian Public Sector: An Economic Perspective [PDF]

Australian governments have recently moved from cash accounting to accrual accounting. This paper discusses a number of issues pertaining to key accrual fiscal measures.
Marc Robinson
core  

Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB

Estudios Gerenciales, 2006
A conceptual framework is a theory fundament which, as a constitution, drives the accounting normative-technical ruling development. The Framework uses a deductive logic itinerary and, through inference, derives, from superior environment and ...
Carlos Alberto Montes Salazar, Omar de Jesús Montilla Galvis, Eutimio Mejía Soto   +2 more
doaj  

Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility [PDF]

مطالعات تجربی حسابداری مالی, 2003
Social Accounting and corporate social reporting nowadays are considered as one of the important approaches of accounting. In developed and some less developed countries, several studies have been made in relation with this aspect of accounting.
G Babajani, D Foroghi
doaj  

Conceptual Framework: Understanding the Foundation of Financial Reporting

A detailed presentation slides on "Conceptual Framework" for understanding the foundation of financial reporting, prepared by Mahamud Hossen, MBA by Thesis student, Dept. of Accounting and Information Systems, University of Barishal, Bangladesh.
openaire   +2 more sources