Results 211 to 220 of about 171,960 (258)

International Financial Reporting Standards

Наука XXI века: актуальные направления развития, 2021
The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation. All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc.
Aleksando Petrov, Gul'nara Alekseeva, Elena Dombrovskaya, Lyudmila Sotnikova, Mariya Vahrushina, Roza Kaspina, Mihail Litvinenko, Vera Sidneva, Svetlana Grishkina, Ol'ga Rozhnova, Viktor Get'man   +10 more
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Financial Reporting Standards

2021
This chapter discusses financial reporting regulation, briefly exploring the origin of international financial reporting standards (IFRS), and the current state of standardisation across the world. Standard-setting has historically been the task of national standard-setters, who have produced ‘generally accepted accounting practice’, or ‘GAAP’, for ...
Jimmy Winfield, Mark Graham, Taryn Miller   +2 more
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International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey

Research in Accounting Regulation, 2008
ABSTRACT The European Union decided that International Financial Reporting Standards (IFRS) would be effective as of the beginning of 2005. Consequently, the IMF, the World Bank, IOSCO as well as other similar organizations have established policies to support the adoption of IFRS.
Demir, Lutfiye Defne, Yalkin, Yüksel Koç, Demir, VOLKAN   +2 more
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International Financial Reporting Standards

Journal of Business and Finance Librarianship, 2007
Todd M Hines
exaly   +2 more sources

International financial reporting standards

2018
The material of the textbook is systematized by topics and covers a full range of issues related to International financial reporting standards. The textbook contains requirements for the results of the development of the discipline, the program, the theme of practical and seminar classes, forms of independent work, control issues and evaluation ...
YElyena Kozyeltsyeva, Tat'yana Shishkova
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International Financial Reporting Standards

2023
The textbook contains a structured presentation of International Financial Reporting Standards (IFRS): IFRS (IAS) 1 "Presentation of Financial Statements", IFRS (IAS) 7 "Statement of Cash Flows", IFRS (IAS) 34 "Interim Financial Statements", IFRS (IAS) 10 "Events after the reporting period", IFRS (IAS) 23 "Borrowing Costs", IFRS (IAS) 33 "Earnings per ...
Viktoriya Malickaya, Tat'yana Morozova, Vladimir Shirobokov   +2 more
openaire   +1 more source

International Financial Reporting Standards

2022
The textbook discloses the legal status and purpose of international financial reporting standards, defines the conceptual framework for the presentation of financial statements (financial statements), the composition of financial statements according to international standards, describes the disclosure of information about the assets of the ...
Tat'yana Romancova, Aleksandr Chernoverhskiy, Irina Petrova, Natal'ya Orlova, Lana Arzumanova, Ol'ga Sobol', Yuliya Caregradskaya   +6 more
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Financial Reporting Standard 5

Journal of Property Finance, 1994
The Accounting Standards Board have now issued Financial Standard Reporting 5 (FRS5) – Reporting the Substance of Transactions. Highlights two principal changes to the Financial Reporting Exposure 4 (FRED4) which have been incorporated into FRS5, namely offset and partial de‐recognition.
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International Financial Reporting Standards

2017
In the textbook the system of the international standards of the financial reporting (IFRS) is analysed: her principles, formation, advantages and expediency of introduction. MFSO are considered all: submission of financial statements; stocks; report on cash flow; accounting policies, changes in the estimated accounting estimates and mistakes, turnkey
Milana Archakova, null Арчакова-Ужахова, Alyeksandr Pyetrov, null Петров, Irina Yurasova, null Юрасова, Gul'nara Alekseeva, null Алексеева, YElyena Dombrovskaya, null Домбровская, Lyudmila Sotnikova, null Сотникова, Nina Ukhtyeyeva, null Ухтеева, Mariya Vakhrushina, null Вахрушина, R. Kaspina, null Каспина, M Litvinenko, null Литвиненко, Vyera Sidnyeva, null Сиднева, Olga Rozhnova, null Рожнова, Viktor Gyetman, null Гетьман   +25 more
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Aligning Financial Reporting Standards

The harmonization of financial reporting standards has become a pivotal factor in fostering cross-border mergers and acquisitions (M&A) in today's globalized economy. Standardized financial practices enhance transparency, comparability, and reliability of financial information, reducing the asymmetry that often hinders international business ...
Arvinder Kaur, Rachna Kathuria, Priyanka Malhotra   +2 more
openaire   +1 more source