The doption of cash-basis IPSAS: A conceptual framework for enhancing decision-useful financial reporting. [PDF]
, 2017 Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices. At the centre of
Ahmad, Halimah @ Nasibah +1 more
core
, 2020 40022191204The Conceptual Framework for Financial Reporting describes the objective of and concepts for general purpose financial reporting. It is useful for development IFRS Standards based on consistent concepts.
浮田, 泉
core
Fair Value of Real Estate and Utility of Financial Statements of Construction Companies [PDF]
Some international standards have proposed that the fair value approach should be used to evaluate real estate assets. The choice to use this method or another approach could influence the quality of the financial reports published in response to ...
Lˆhzaro Rodrˆqguez-Ariza +2 more
core
An investigation into a conceptual framework for corporate environmental reporting. [PDF]
, 1998 The objective of this thesis is to develop a way forward for voluntary corporate environmental reporting in Britain, given the absence of any new legislation requiring mandatory corporate environmental disclosure, with the principal aims of beginning the
Solomon, Aris
core
Exploring some standard-setters’ views in respect of asset recognition
, 2009 In-depth semi-structured interviews were conducted with four Standards-setters: three International Accounting Standards Board members and a Canadian Accounting Standards Board staff member –who has been working on the IASB’s Conceptual Framework project
El-Tawy, N, Tollington, T
core
STRUKTUR META TEORI AKUNTANSI KEUANGAN (Sebuah Telaah dan Perbandingan antara FASB dan IASC)
Jurnal Akuntansi dan Keuangan, 2007 The objectives of this paper is to analyses the structure of meta-theoretical of financial accounting that was used by FASB and IASC to develop the conceptual framework for financial accounting reporting.
I Made Narsa
doaj
Jurnal Akuntansi dan Auditing Indonesia, 2018 Conventional financial statements focus on the result of business transactions. Exhanges between a firm and its social environment are practicially ignored.
Suwaldiman Suwaldiman
doaj
Research on Fairness of IASB Conceptual Framework in Financial Reporting [PDF]
Advances in Economics, Business and Management Research, 2021 openaire +1 more source
An artifact based approach to the accounting recognition of assets, particularly intangible assets
, 2009 The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset.
El-Tawy, N, Tollington, T
core
Impacts of human and digital scribes on improving physician wellness and reducing administrative burden: a scoping review protocol. [PDF]
BMJ OpenFilbert B +8 more
europepmc +1 more source