Results 11 to 20 of about 3,929 (267)
INTERNATIONAL HARMONISATION OF ACCOUNTING „PRINCIPLES” [PDF]
MAB, 1975 INTERNATIONAL HARMONISATION OF ACCOUNTING ...
P. C. Louwers
doaj +6 more sources
The International Accounting Harmonisation Process: Current Trends [PDF]
, 2001 In this article we focus our attention on the issue about the international accounting harmonisation within a context of growing interpenetration and expansion of the economic and financial markets. We emphasise the advantages resulting from the adoption of the international accounting standards as well as the hindrances coming from the diverse ...
Amaral, Catarina Xavier +1 more
openaire +3 more sources
, 2023 Wang, May Yee, Measuring the Scope of International Accounting Harmonisation and Standardisation – A Study of South East Asia, Doctor of Philosophy (Business with Management), June, 2023, University of Plymouth, England. Using South East Asia as the illustration of developing countries, this research assessed the degrees of harmonisation of selected ...
Wang, May Yee
openaire +2 more sources
Ianna Journal of Interdisciplinary StudiesBackground: The digitalisation of public administration is a pivotal factor in achieving fiscal openness. The harmonisation of reporting through International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards ...
Oksana Desyatnyuk +4 more
doaj +4 more sources
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
doaj +2 more sources
Measuring international accounting harmonisation: a study of FTSE 300 companies
, 2002 The increasing internationalisation and globalisation of business has meant that accounting increasingly is crossing national boundaries and that it has heightened importance to national and international users. This has highlighted the problem of how best to compare information created in different languages, currencies and formats, in a way that ...
Rodrigues, Lúcia Lima +1 more
openaire +2 more sources
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
openaire +2 more sources
Language, Translation and the Problem of International Accounting Communication [PDF]
, 2004 The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information.
Evans, Lisa
core +1 more source
Tumor B‐cell infiltration in platinum‐treated advanced muscle‐invasive urothelial carcinoma
Molecular Oncology, EarlyView.Bladder tumors with higher pretreatment memory B‐cell infiltration were linked to longer survival after cisplatin chemotherapy, but not carboplatin. These tumors also showed more organized immune structures (tertiary lymphoid structures) and a shared pro‐inflammatory B‐cell‐rich community, suggesting that memory B cells may help identify patients most ...
Konrad Stawiski +10 more
wiley +1 more source
Aging and Cancer, EarlyView.This systematic review synthesizes prognostic models for survival and recurrence in resected non‐small cell lung cancer. While many models demonstrate moderate to good discrimination, few are externally validated and reporting quality is variable, limiting clinical applicability and highlighting the need for robust, transparent model development ...
Evangeline Samuel +4 more
wiley +1 more source