INTERNATIONAL HARMONISATION OF ACCOUNTING „PRINCIPLES” [PDF]
MAB, 1975 P. C. Louwers
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Cambio, 2019 This article is a case study of how a peripheral professional group, the Philippine accountancy profession, managed its knowledge standards to strengthen its occupational authority despite lack of control on standards development.
Erwin Rafael
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Professor A. Jaruga’s contribution to international accounting regulations development and financial reporting harmonisation [PDF]
Zeszyty Teoretyczne Rachunkowości, 2014 A significant place in Prof. Alicja Jaruga’s scientific work is taken by the question of international ac-counting regulations and harmonisation of financial reporting principles.
Ewa Śnieżek, Joanna Piłacik
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THE IMPACT OF HARMONIZATION AND STANDARDIZATION OF ACCOUNTING ON INFORMATION INCLUDED IN FINANCIAL STATEMENTS [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The information about a business coming from the accounting system has got an important decision-making impact on both internal and external receivers.
Władysław Świątek
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Market Risk Reporting by the World’s Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for International Accounting Harmonisation [PDF]
Revista de Contabilidad: Spanish Accounting Review, 2008 La adopción de las normas internacionales de contabilidad y la convergencia global de la regulación contable, se exhibe frecuentemente como forma de reducir la diversidad en la elaboración de información financiera.
Christopher Humphrey +2 more
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Compiling preliminary SEEA Ecosystem Accounts for the OSPAR regional sea: experimental findings and lessons learned [PDF]
One Ecosystem, 2023 Ecosystem Accounting provides a framework to measure and value relationships amongst ecosystems, society and the economy. The accounts measure ecosystem extent, condition and services, providing the means to identify and internalise ecological ...
Maria Alarcon Blazquez +3 more
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International accounting harmonisation ‐ a comparison of Spain, Sweden and Austria [PDF]
European Business Review, 1998 Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. First, this paper considers the relevance of international accounting harmonisation for European business.
John Blake +3 more
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Current determinants of the national accounting system transformation in Iraq
Вестник университета, 2021 The article examines the most relevant issues of the external and internal factors’ influence on the accounting current development in Iraq. Historically, Iraq’s accounting system has been shaped by cultural traditions, religion, economic development and
K.S.A. Ahmed +2 more
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International Harmonisation and the Japanese Accounting System
Asian Review of Accounting, 2001 The fundamental question on the internationalisation of accounting standards is whether a nation should harmonise with international standards or not. This paper addresses this question with particular reference to the special circumstances of Japan. The discussion suggests that Japan's unique features such as stable shareholdings, the ‘Keiretsu’, and ...
Koga, Chitoshi +2 more
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The Impact of Accounting Harmonization on Financial Statements Quality in Serbia
Economic Analysis, 2019 The general process of the world market globalisation and the great influence of international financial organisations, especially the IMF and the World Bank, caused the need for standardisation and harmonisation of financial statements of the ...
Danijela Anđelković, Danijela Zubac
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