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<書評>Financial Accounting Standards Board, Statement of Financial Accounting Standards No.33 : Financial Reporting and Changing Prices, 1979openaire
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Issues of Compliance of Financial Statements with International Standards
Journal of Corporate Finance Management and Banking System, 2022This article discusses the methodological foundations, stages and main directions of the process of adapting financial reporting in the economy of Uzbekistan to international standards. The international experience in this area was studied and the necessary proposals and recommendations were ...
Egamberdiyeva Salima Rayimovna +1 more
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Consequences of XBRL Standardization on Financial Statement Data
Journal of Information Systems, 2012ABSTRACT XBRL (eXtensible Business Reporting Language) has become an important element of the financial reporting landscape. This paper provides a discussion of the effects of XBRL on the usefulness of financial data. Using the theoretical framework of the technology acceptance model (TAM), we examine XBRL's potential to improve the ...
Miklos A. Vasarhelyi +2 more
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International Financial Reporting Standards and the quality of financial statement information
International Review of Financial Analysis, 2010Abstract This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study seeks to determine whether IFRS adoption leads to higher quality accounting numbers.
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On the usefulness of standard industrial classifications in comparative financial statement analysis
European Journal of Operational Research, 1994zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Dahlstedt, Roy +3 more
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Global accounting standards, financial statement comparability, and the cost of capital
International Review of Economics & Finance, 2019This paper studies how financial statement comparability affects the cost of capital and investor welfare. We show that the cost of capital decreases with comparability if and only if the quality of accounting standards is sufficiently high, thus supporting the relative importance of comparability as proposed in the Conceptual Framework.
Yong Huang, Chao Yan
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Financial Statements between Professional and Settled Standardization
SSRN Electronic Journal, 2009Financial statements and accountancy in its whole, constitutes a real means of communication in the economical-financial world. This always explains the fact that lately we testify the most important confrontations and debates on the accountancy level, to all these we must add the financial scandals that have taken place the past few years inside some ...
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APPLICATION OF ACCOUNTING RULES AND STANDARDS TO FINANCIAL STATEMENTS.
The Accounting Review, 1938Abstract The Executive Committee of the American Accounting Association has presented a tentative statement of principles, which deals with these questionable points. Everything that appears in this list could be definitely disposed of by every accountant if those principles, or rules, or standards, or conventions, or whatever you ...
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Inflation, Translation and Conflicts in Statements of Financial Accounting Standards*
Journal of International Financial Management & Accounting, 1989AbstractThis paper utilizes the concept of aggregative consistency defined in Rubinstein and Fishburn [1986], and the FASB's concept of representational faithfulness to evaluate foreign currency translation and accounting for changing prices as embodied in SFAS 70.
Michael Adler, Trevor S. Harris
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