Competition among accounting standard setters: a property rights analysis [PDF]
, 1998 This paper develops a property rights analysis of competion among accounting standard setters. The takings decision is costly as it imposes some form of compensation to be paid to a national accounting standard setter whose property rights to issue ...
Klumpes, P J M
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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
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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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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
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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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International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
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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
doaj
Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards [PDF]
Journal of Accounting & Organizational Change, 2013 PurposeThe purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS).Design/methodology/approachA theoretical review established that differences still exist between the two sets of accounting standards.
Combs, A, Samy, M, Myachina, A
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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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Solid Pseudopapillary Neoplasm of the Pancreas in Children and Adolescents: Expert Recommendations
Pediatric Blood &Cancer, EarlyView.ABSTRACT Solid pseudopapillary neoplasm of the pancreas (SPN) is a rare low‐grade malignant exocrine pancreatic tumor, mostly discovered during the second decade of life in females, with a very good prognosis, provided microscopically complete surgical excision is achieved.
Sabine Irtan +18 more
wiley +1 more source