Results 21 to 30 of about 73,008 (148)

EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]

Malaysian E Commerce Journal, 2019
This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298.
Elaine Joy C. Apat, Jay Pee D. De Villa, Venus C. Ibarra   +2 more
doaj   +1 more source

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA BPKPD KOTA SURABAYA

Jurnal Akuntansi Kontemporer, 2019
A good financial report is a financial statement containing and financial analysis. Improving the quality of financial statements in the municipal government sector in presenting financial statements in accordance with the Financial Accounting Standards (
Frista Chairina, Tineke Wehartaty
doaj   +1 more source

Determinants of abnormal audit fees in international financial reporting standards-based financial statements

Ekonomski horizonti, 2022
This study essentially examines the audit effort as a possible determinant of the abnormal audit fees evinced in International Financial Reporting Standards-based financial statements. Therefore, the secondary data were sourced from the audited annual reports and the relevant financial statements of the Nigerian listed banks for the period of ...
Henry Emife Monye-Emina, Edirin Jeroh
openaire   +2 more sources

Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”

Studies and Scientific Researches: Economics Edition, 2009
The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in ...
Daniel Botez
doaj   +1 more source

Conceptual foundations of accounting reporting in the digital economy

Путеводитель предпринимателя
The article discusses the main theoretical and methodological aspects underlying the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) and national accounting standards.
N. V. Moskalenko, M. N. Smagina, I. S. Sibikina   +2 more
doaj   +1 more source

Does the GAAP-shoe fit not-for-profit organisations or is it causing them blisters?

Journal of Economic and Financial Sciences, 2007
Generally Accepted Accounting Practice (GAAP), which comprises International Financial Reporting Standards (IFRSs), has been designed to apply to the general purpose financial statements of all profit-oriented entities, and especially those competing in ...
Cobus Rossouw
doaj   +1 more source

Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk

Journal of Accounting and Investment, 2016
The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013.
Dahlia Firdaus, Djoko Sigit Sayogo, Sri Wahjuni Latifah   +2 more
doaj  

Accounting Treatment for Separate and Consolidated Financial Statements [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2015
The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the
Iuliana Oana Mihai, Riana Iren Radu
doaj  

Compliance of Financial Statements of Islamic Banks of Pakistan with AAOIFI Guidelines in General Presentation and Disclosure

SEISENSE Journal of Management, 2018
Objective - This study intends to investigate the extent of voluntary financial reporting compliance made by Islamic banks of Pakistan as suggested by Islamic accounting standards (i.e. AAOIFI).
Asim Ehsan, Syed Kashif Saeed, Muhammad Asghar Shahzad, Hafiz Rauf Iqbal   +3 more
doaj   +1 more source

A Closer Look at the New IFRS Accounting Standard IFRS 18 „Presentation And Disclosure In Financial Statements” and his Impact on Company Reporting in the Future [PDF]

Global Economic Observer
In April 2024, the International Accounting Standards Board (IASB) has published a new accounting standard to be used by IFRS reporters from 2027, IFRS 18 ”Presentation and Disclosure in Financial Statements”.
ANDREEA PAULA DUMITRU
doaj