Results 81 to 90 of about 56,467 (212)

Corporate governance in Turkey: implications for investments and growth [PDF]

, 2006
Background Paper for Turkey’s Investment Climate Assessment ...
Ararat, Melsa, Orbay, Hakan
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International Accounting Convergence in the Field of Fair Value Measurement [PDF]

Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2015
The investors’ desire for high-quality, internationally comparable financial information that is useful for decision-making in increasingly global capital markets imposed an international convergence, the ultimate goal of which is a single set of ...
Diana Cozma Ighian
doaj  

Tuloksenjärjestely ja IFRS-standardit: Ilmiö, taustasyyt, toteutuskeinot sekä standardien IFRS 9 ja IFRS 13 vaikutus

, 2020
Tutkimuksen tavoitteena on selventää tuloksenjärjestelystä vallitsevia käsityksiä ja sille annettuja merkityksiä ja vetää yleistäviä päätelmiä aiemman tutkimuksen pohjalta. Tutkimuksella pyritään ymmärtämään, miksi ja miten tuloksenjärjestelyä toteutetaan, millainen potentiaali tuloksenjärjestelyyn sisältyy ja missä määrin potentiaalia on vielä ...
openaire   +1 more source

Briefing: Auditor/company interactions in the 2007 UK regulatory environment [PDF]

, 2008
No abstract ...
Beattie, V., Fearnley, S., Hines, T.
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VALUATION TECHNIQUES USED IN FAIR VALUE MEASUREMENT [PDF]

Strategii Manageriale, 2013
Valuation of assets and liabilities involves significant judgements and estimates, especially when fair value measurement is required. Currently, IFRS 13 Fair Value Measurement offers a single and more comprehensive source of guidance that is applied to ...
Cristina-Aurora, BUNEA-BONTAS
doaj  

An exploratory study of the effect of country-by-country reporting ambiguities on Johannesburg Stock Exchange-listed companies

South African Journal of Economic and Management Sciences, 2018
Background: South Africa issued regulations implementing country-by-country (CbC) reporting standards for multinational enterprises (MNEs) on 23 December 2016.
Cara Thiart, George F. Nel
doaj   +1 more source

Factors influencing IFRS 13 adoption in enhancing financial report accuracy

Edelweiss Applied Science and Technology
This study aims to identify the factors affecting the adoption of IFRS 13 and its significance in improving financial report accuracy among employees at various financial institutions in Erbil, Iraq. The research unveils various findings that require further exploration, such as the roles of regulatory factors, organizational dynamics, market pressures,
Sasan Mehrani, Adalet Tofiq
openaire   +1 more source

Valuation of Biological Assets at Fair Value

Мир новой экономики, 2019
Today the globalisation of the world market leads to the necessity of constructive interaction in the international market and forming common standards of accounting. Transnational corporations as a phenomenon of worldwide integration are businesses with
A. O. Beryoza
doaj   +1 more source

THE INFLUENCE OF BUSINESS STRATEGY, CORPORATE GOVERNANCE AND FIRM CHARACTERISTICS TO THE RISK DISCLOSURE ON THE SMALL AND MEDIUM ENTERPRISES [PDF]

, 2017
This study aims to examine the influence of business strategy, corporate governance and firm characteristics to the risk disclosure. Each factor can be extended to several variables, which are the barriers to entry, cost leadership, board of commissioner
FUAD, Fuad, MAZAYA, Nadhilla
core  

Why did(n't) the accountant cross the road? Towards a model of European enforcement of International Financial Reporting Standards [PDF]

, 2004
International studies of accounting have recognised the importance of 'culture' in accounting systems. Various definitions of and proxies for culture have been used in the accounting literature.
Aisbitt, Sally
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