Results 71 to 80 of about 56,172 (268)
A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]
, 2014 This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
core +1 more source
Polymer Composites, EarlyView.Multiscale composite reinforced with silane‐modified ramie fiber and clay. ABSTRACT Multiscale polymer composites combining natural fibers and layered silicates can balance stiffness, toughness, and thermal stability when interfacial interactions are properly engineered.
Daniel Rossi Klein +4 more
wiley +1 more source
Revista Eniac Pesquisa, 2016 In a recent study, released by the International Accounting Standard Board (IASB), changes in lease accounting criteria will add $ 2 trillion to the balance sheets of US companies.
Mariana Moreira Arrozio +2 more
doaj +1 more source
Pengaruh Penerapan Ifrs terhadap Kinerja Bank melalui Tata Kelola Perbankan yang Baik [PDF]
, 2013 Era globalisasi membawa dampak diperlukannya standar akuntansi global yang samaantara semua Negara. Dengan standar yang baik dan tata kelola yang baik, makadiharapkan kinerja Perusahaan juga akan semakin baik.
Pratiwi, C. W. (Caecilia) +1 more
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From ESG to Sustainable Development: A Path Designed for the Triple Helix Spheres
Sustainable Development, EarlyView.ABSTRACT This work examines the relationship between environmental, social, and governance (ESG) initiatives and sustainable development (SD), highlighting a scientific gap in their effective connection. It aims to propose a framework with recommendations for promoting SD through ESG, considering the governmental, business, and academic spheres from ...
Elen Cristina Bravos Giupponi +3 more
wiley +1 more source
Accounting quality under IFRS during stressed volatility: an examination of UK banks [PDF]
, 2013 This paper examines whether accounting quality is maintained for UK banks that report under the IFRS accounting standards during times of stressed market price volatility.
Baddevithana, Tanuja Dominick +1 more
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Sustainable Development, EarlyView.ABSTRACT The 2020–2024 period marks a pivotal era in sustainable development, characterized by significant regulatory developments, including the EU Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board standards, and the introduction of mandatory ESG reporting requirements worldwide. This review examines
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Effekter av ny leasingstandard IFRS 16 for børsnoterte foretak i Norge
Magma, 2018 Denne artikkelen forsøker å illustrere effekten på resultat, balanse og sentrale forholdstall ved implementering av ny regnskapsstandard for leieavtaler IFRS 16.
Harutjun Mesrobian +2 more
doaj +1 more source
Analysis Comparative of Asymmetric Information and Market Capitalization of Banking Before and After Adoption IFRS [PDF]
This research aimed to determine differences in asymmetric information and market capitalization before and after adoption International Financial Reporting Standard (IFRS).
Mulyaningsih, Ayu +1 more
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Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico
Sustainable Development, EarlyView.ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia +2 more
wiley +1 more source