Results 231 to 240 of about 67,764 (262)

Impact of Indian Accounting Standards (IND AS) on Financial Statements

International Scientific Journal of Engineering and Management
The adoption and implementation of accounting standards play a pivotal role in shaping the financial reporting landscape of a country, influencing how businesses communicate their financial performance and position to stakeholders. In the case of India, the transition from Generally Accepted Accounting Principles (GAAP) to Indian Accounting Standards ...
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Development of Financial Statements in Travel Companies on International Standards (IFRS)

Journal of Tourism & Hospitality, 2018
The article considers issues on improving financial reporting in tourist companies on the basis of international standards, as well as a result of conducted exploratory and deductive analysis to simplify the procedure for the correct calculation of the financial result in tourism companies, offers are made, conclusions are drawn on the studies.
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Accounting Standards for Business Enterprises No. 33—Consolidated Financial Statements

2015
Article 1 This standard, formulated in accordance with ASBE—Basic Standard, should be applied in the preparation and presentation of consolidated financial statements for a group of entities under the control of a parent.
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Accounting standards and value relevance of financial statements: An international analysis

Journal of Accounting and Economics, 2000
Abstract Using 17,743 firm-year observations of industrial companies in 21 countries from 1991 to 1997, this paper finds that the use of accrual accounting (versus cash accounting) negatively affects the value relevance of financial statements in countries with weak shareholder protection.
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Emissions trading in financial statements: new Italian accounting standards

2013
Interest in the topic of sustainable business derives from the realization of the scale of the detrimental environmental effects provoked by industrial activity. Consequently, a growing sense of responsibility, at both a political and corporate level, regarding environmental protection, is developing.
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Analysis on the Impact of New Financial Instrument Standards on Financial Statements

Foreign Language Science and Technology Journal Database Economic Management, 2021
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The Effect of Accounting Standards on Financial Statements

2023
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Standards of Disclosure in Financial Statements

2020
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Indications and Strategy for Active Surveillance of Adult Low-Risk Papillary Thyroid Microcarcinoma: Consensus Statements from the Japan Association of Endocrine Surgery Task Force on Management for Papillary Thyroid Microcarcinoma

Thyroid, 2021
Akira Miyauchi
exaly  

Target protection as a key antibiotic resistance mechanism

Nature Reviews Microbiology, 2020
Daniel N Wilson, Vasili Hauryliuk, Gemma Atkinson   +2 more
exaly