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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Effects of auricular vagal neuromodulation therapy combined with slow-paced diaphragmatic breathing in individuals with postural tachycardia syndrome: a randomised controlled trial protocol [PDF]
BMJ OpenIntroduction Postural orthostatic tachycardia syndrome (POTS) is a multifactorial disorder of the autonomic nervous system characterised by an excessive increase in heart rate (HR) on standing and a wide range of debilitating symptoms, including fatigue,
Igor Grabovac +7 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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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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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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Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010 There is intensive effort of the harmonisation of accounting in the world. Primary sence of harmonisation is ensured that individual financial statements of all accounting units were comparable.
Jana Gláserová, Milena Otavová
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HARMONIZATION OF NATIONAL REGULATION AND INTERNATIONAL FINANCIAL REPORTING STANDARDS – PARTICULAR CASE OF NONCURRENT ASSETS [PDF]
Annals of the University of Oradea: Economic Science, 2013 In the scientific literature, accounting harmonization is a top topic because it helps to increase the comparability of financial statements. Also in Romania in the last 10 years becames a topic that is very often debated.
Coste Andreea Ioana +3 more
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Harmonisation efforts in the field of accounting of public sector
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting ...
Milena Otavová
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