Results 11 to 20 of about 171,960 (258)
CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years.
N. Savina, N. Pozniakovskа, O. Miklukha
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مجلة الدراسات الاقتصادية والادارية, 2023 The research aims to demonstrate the impact associated with the adoption of the application of "International Financial Reporting Standards (IFRS)" on audit fees, by identifying the theoretical aspects of the concepts associated with each of the ...
Mahdi Abbas Abadi +2 more
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Development of a Non-financial Reporting for Oil Сompanies
Учёт. Анализ. Аудит, 2022 The article discusses the development of non-financial reporting of companies in the oil sector from the standpoint of increasing stakeholder interest in non-financial information itself and the need for its consistency and comparability. We analyzed the
R. G . Kaspina, Z. A. Chistopolova
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Standards of Financial Reporting [PDF]
Doğuş Üniversitesi Dergisi, 2000 Finansal yapilari gelismis ulkeler uzun zaman once finansal raporlama icin gerekli muhasebe standartlarini olusturmuslardir. Buna bagli olarak, finansal raporlamada saglanacak standardizasyonun, finansal piyasalari gelistirecegi soylenebilir. Turkiye ilk defa banka raporlarinda bu standartlari uygulamaya 1986 yilinda basladi.
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Companies Experiences in Applying IFRS in Iran [PDF]
مطالعات تجربی حسابداری مالی, 2022 The need for a set of qualified accounting standards has led to the development of international financial reporting standards. like many other countries globally, Iran has adopted these standards and required their application in a group of capital ...
Ali Rahmani +2 more
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Influence of environmental specificity on financial reporting standards and practice [PDF]
Ekonomski Pogledi, 2014 This paper shows that application of the International Financial Reporting Standards may be considered using several approaches. One approach is that the process of diminishing of differences in financial reporting practices of different countries should
Ivkov Danijela +2 more
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Financial Reporting in Insurance and International Financial Reporting Standards
, 2022 AbstractFinancial reporting obligations for financial institutions, including insurance companies, have increased in recent years and insurers needs to stay up-to-date on the latest revisions of International Financial Reporting Standards and data reporting requirements and to comply with it.
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ANALYSIS OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY COUNTRIES WITH ECONOMIES IN TRANSITION [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013 The article deals with experience of application of international financial reporting standards in different countries with economies in transition.
B. Zasadnyi
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Journal of Economic and Financial Sciences, 2018 Using an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early.
Nakita Swait, Adnan Patel, Warren Maroun
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International financial reporting standards as the basis of financial reporting for listed companies [PDF]
Anali Ekonomskog fakulteta u SuboticiPurpose: The research explores the specificities and differences in the application of International Financial Reporting Standards (IFRS) as the basis for financial reporting by listed companies worldwide. The primary issue addressed is the inconsistency
Stanković Predrag +1 more
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