Results 71 to 80 of about 48,321 (190)

Towards a Maqashid sharia-based conceptual framework of Islamic financial reporting in Indonesia: criticizing “Economic” decision usefulness objective [PDF]

, 2018
All the Conceptual Framework of Financial Reporting put economic decision-making usefulness the objective of financial reporting, including what so called as the Basic Framework for the Preparation and Presentation of Sharia Financial Statements (BFSFS ...
Birton, M. Nur A., Sholihin, Mahfud
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Il Conceptual Framework For Financial Reporting

, 2016
Il Conceptual Framework è un progetto promosso dal Fasb e dallo Iasb finalizzato a creare un'armonizzazione contabile a livello mondiale per sviluppare standard di elevata qualità per la redazione del bilancio d'esercizio in ambito internazionale.
openaire  

Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting

, 2005
This research study, motivated by the difference in opinion between the Joint Working Group of Standard Setters (JWGSS) and the Joint Working Group of Banking Associations (JWGBA), generates empirical evidence on preparer and user preferences for fair ...
Tan, Chyi Woan (Rebecca)
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Extensible business reporting language: an interpretive investigation of the democratisation of financial reporting [PDF]

, 2011
Computer and telecommunications technologies are commonly thought to provide solutions to the quantitative and qualitative demands on modern financial reporting.
Smith, Barry Peter
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Fair Value Accounting and the Financial Crisis: Messenger or Contributor? [PDF]

Did fair value accounting play a role in the current financial crisis? This appendix explores the issue. Fair value accounting implies that assets and liabilities get measured and reflected on a firm`s financial statements at their market value, or close
Michel Magnan
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An evaluation of the proposed IFRS 4 Phase II measurement methodology: the impact of South African life insurers

, 2014
Includes bibliographical references.Nearly 20 years after inception, the Insurance Accounting project of the International Accounting Standard Board (IASB) is nearing completion. The recently published June 2013 International Financial Reporting Standard
Marszalek, Szymon
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Nature on the balance sheet: Accountability for Nature Positive

Methods in Ecology and Evolution
Nature loss poses a growing risk to the global economy, prompting calls for enhanced business accountability. To support the urgent business transformations required to achieve Nature Positive goals, decision‐makers, investors, lenders and other ...
Greg Smith, Claire Horner, Francisco Ascui, Sue Ogilvy, Swaroop Tulsidas, Rayne van denBerg, Anthony O'Grady   +6 more
doaj   +1 more source

Is UK Financial Reporting Becoming Less Prudent? [PDF]

, 2014
This paper seeks to discover whether as a result of the removal of prudence as a concept within the revised 2010 Conceptual Framework, the accounts of companies in the FTSE100 in the UK have displayed any trends to be more or less conservative/prudent ...
Conway, Elaine, Conway, E.
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Conceptual Issues in Financial Reporting American Accounting Association's Financial Accounting Standards Committee (FASC) Conceptual Issues in Financial Reporting

, 2020
Standard setters have sought a conceptual framework to guide development of a consistent set of accounting standards. However, the framework has two key weaknesses.
Yuri Biondi, Paris Tech, Shyam Sunder, Jeff Wilks, Karim Jamal, Eiko Tsujiyama, Ecole Polytechnique, Stephen Penman, Jonathan Glover   +8 more
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A conceptual framework for the mediating effect of audit quality on the relationship between audit committee attributes and financial reporting quality

, 2019
Prior studies have documented that the complementary functions of audit committees (ACs) with respect to audit quality (AQ) is complex and goes beyond a direct relationship.
Amran, Noor Afza, Shaari, Hasnah, Bala, Hussaini   +2 more
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