Briefing: Auditor/company interactions in the 2007 UK regulatory environment [PDF]
, 2008 No abstract ...
Beattie, V., Fearnley, S., Hines, T.
core
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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Os efeitos da IFRS 9 na persistência dos resultados contábeis
EnfoqueObjetivo: Este trabalho teve por objetivo investigar quais os efeitos da adoção da IFRS 9 sobre a qualidade dos lucros contábeis, utilizando o atributo da persistência dos resultados.
Vinícius Monteiro Pereira
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Analysis of IFRS 9 Financial Instruments from an industrial perspective
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2018 The article shows the role and dynamics of International Financial Reporting Standard No. 9 called Financial Instruments, this standard replaces IAS 39 “Financial Instruments; Recognition and measurement”, which is why the knowledge of these regulations ...
Carlos Gabriel Parrales Choez +1 more
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Project management and presentation of information in financial statements - company performance measurement or project performance measurement [PDF]
, 2010 The aim of the article is to draw the attention to the problems related to the presentation of the operational result in case of companies realizing projects contained in a financial report.
Kalinowski, Jacek
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مجلة جامعة دمشق للعلوم الاقتصادية و السياسية, 2022 يهدف البحث إلى دراسة أثر احتساب الخسائر الائتمانية المتوقعة وفقاً لمعيار التقارير المالية الدولي (IFRS 9) في جودة مستحقات المصارف التقليدية المدرجة في سوق دمشق للأوراق المالية، وذلك بالاعتماد على البيانات المالية المنشورة للسنة المنتهية في 31 كانون ...
نور الدين موالدي
doaj
Aggregation of Incidence and Intensity Risk Variables to Achieve Reconciliation
Risks, 2019 The aggregation of individual risks into total risk using a weighting variable multiplied by two ratio variables representing incidence and intensity is an important task for risk professionals. For example, expected loss (EL) of a loan is the product of
Clive Hunt, Ross Taplin
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Accounting and accountability in Fiji: A review and synthesis [PDF]
, 2014 This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside ...
Sharma, Umesh Prasad
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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
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پذیرش و بهکارگیری استاندارد بینالمللی گزارشگری مالی شماره 9 و کیفیت گزارشگری بانکها [PDF]
حسابداری و بودجهریزی بخش عمومیاین پژوهش تأثیر پذیرش و بهکارگیری استاندارد بینالمللی گزارشگری مالی شماره 9 بر کیفیت گزارشگری بانکها را بررسی مینماید. روش پژوهش توصیفی-تحلیلی از نوع پیمایشی است که بهمنظور گردآوری و جمعآوری دادهها از ابزار پرسشنامه استفادهشده است. پرسشنامه پژوهش
امیرمحمد حیدری +3 more
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