Results 111 to 120 of about 33,658 (230)
International accounting standardisation and financial stability. [PDF]
The European Commission’s recent decision 1 to require the use of international accounting standards (IAS 2) for the preparation of the consolidated financial statements of listed companies is motivated by the very understandable and justifiable desire ...
Matherat, S.
core
Whose Trojan Horse? The Dynamics of Resistance Against IFRS [PDF]
, 2014 The introduction of International Financial Reporting Standards (“IFRS”) has been debated in the United States since at least the accounting scandals of the early 2000s.
Gelter, Martin, Kavame Eroglu, Zehra
core +1 more source
NORMAS BASEADAS EM PRINCÍPIOS E EM REGRAS: UMA ANÁLISE COMPARATIVA DAS NORMAS DO IASB E FASB
Revista Ambiente Contábil, 2016 Em meio às normas emitidas pelo International Accounting Standards Board (IASB) e pelo Financial Accounting Standards Board (FASB), o presente estudo tem como objetivo analisar quais as principais normas em que as características que as conduzem a ser ...
Renato Henrique Gurgel Mota +3 more
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Empower users of financial information as the IASC Foundation's stakeholders [PDF]
Nicolas Véron comments on the proposal for governance reform (Â?constitution reviewâ??) published in May 2008 by the IASC Foundation, the private-sector body which oversees the setting of International Financial Reporting Standards (IFRS).
Nicolas Véron
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Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. [PDF]
J Bus Econ, 2023 Fülbier RU, Sellhorn T.
europepmc +1 more source
Exploratory Evidence for the Adoption of the Ias 7 in Turkey [PDF]
This paper examines the adoption of the International Accounting Standard No 7 (IAS 7) “Cash Flow Statements (CFS)” of the International Accounting Standards Board (IASB) by the listed companies in the Istanbul Stock Exchange (ISE) in Turkey. The purpose
Kepce Yonet, Nazli, Pekdemir, Recep
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Fair Value Accounting: The Road to Be Most Travelled [PDF]
Fair value convention has polarized two opposing views – the first, that fair value accounting compounds economic hardship and distortion – and the second, that fair value accounting affords an accurate rendering of the market value of underlying assets ...
Elena Simonova +2 more
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IFRS, US GAAP OR ROMANIAN REGULATIONS CAN THEY BECOME ONE? [PDF]
In a period when convergence is the main driving force of IASB and FASB programmes, who needs a comparison of the two sets of standards-IFRS issued by IASB and US GAAP issued by FASB?
Cirstea Andreea +2 more
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Information Needs in Higher Education Institutions: Stock Valuation or Decision-Making? [PDF]
High Educ Policy, 2022 Sanches PAMG +2 more
europepmc +1 more source
Revista Contabilidade & Finanças, 2014 Este estudo investiga se há evidências de que a carta emitida e divulgada ao mercado pelo normatizador contábil internacional, o International Accounting Standards Board (IASB), alertando sobre a inadequação da contabilização dos títulos de dívida ...
Cristina Zardo Calvi +1 more
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