Results 11 to 20 of about 3,231 (96)

Retos para la educación y profesión contable derivados de una armonización mundial liderada por el IASC: la nueva estrategia europea de armonización contable como modelo para otras áreas económicas

Revista Contabilidade & Finanças, 2001
En este trabajo presentamos un juicio crítico de las importantes decisiones que la Comisión Europea ha adoptado a lo largo del pasado año 2000, con miras a implantar definitivamente una estrategia sobre armonización contable.
María Antonia García Benau, Ana Zorio Grima   +1 more
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The Future of Accounting Expectations and Possibilites in the Integration

Theory, Methodology, Practice, 2004
The prospect of global harmonisation of the accounting standards have seemed far away up to now. Countries with relatively low economic potentials – like Hungary – faced a geat many questions when they regulated their accounting rules.
Tibor Pál
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The evolutionary aspect of tax systems and tax accounting

Економіка, управління та адміністрування
The article examines the development of tax systems and tax accounting, starting from their origins in the period of formation of the first states and up to the current stage of digitalisation and internationalisation of tax policy.
D.O. Grytsyshen, I.A. Yukhymenko-Nazaruk, I.V. Abramova, J. Islamli   +3 more
doaj   +1 more source

IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES [PDF]

Annals of the University of Oradea: Economic Science, 2013
IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana, West University of Timișoara, Faculty of Economics and Business Administration, România Doctoral programme - Accounting Scientific ...
Moț Ioana, , ,
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ACCOUNTING AND FISCAL ASPECTS REGARDING INTERNATIONAL TRADE [PDF]

Risk in Contemporary Economy, 2014
Although subject to short term fluctuations as a result of the business cycle, the value of trade has continued to grow, reflecting the increased significance of trade and globalization. This paper focuses on the importance of accounting harmonisation on
Riana Iren RADU, Violeta ISAI, Gabriela MILICA   +2 more
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El proceso de armonización contable en latinoamérica: camino hacia las normas internacionales

Revista Contabilidade & Finanças, 2005
Actualmente, tras el acuerdo firmado en 1995 entre el IASB y la IOSCO, junto con el plan de convergencia establecido entre el IASB y el FASB en 2002, el proceso de armonización contable se encuentra en un momento de enorme efervescencia.
Mercedes Palacios Manzano, Isabel Martínez Conesa   +1 more
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THE LEGAL FRAMEWORK FOR THE IMPLEMENTATION OF IFRS AND THEIR IMPLICATIONS IN THE BANKING SYSTEM FROM ROMANIA [PDF]

Risk in Contemporary Economy, 2015
At the level of the European financial system, banks are the basic institutions which provide financing for the private sector, it preferring bank financing at the expense of financing through the capital market.
Anisoara Apetri, Camelia Mihalciuc, ana Iuliana Mihai   +2 more
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The Implementation of Accrual Accounting in Lithuania’s Public Sector: Retrospective Assessment of the Challenges

Buhalterinės Apskaitos Teorija ir Praktika
The article analyses the reform of the Lithuanian public sector accounting system, with an emphasis on the transition from cash-based to accrual-based accounting based on International Public Sector Accounting Standards (IPSAS).
Asta Šalienė, Greta Timukaitė
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MUHASEBEDE ULUSLARARASI UYUM VE AVRUPA BİRLİĞİ SÜRECİNDE TÜRKİYE’DE MUHASEBE UYUMLAŞTIRMA ÇALIŞMALARI

Sosyal Ekonomik Araştırmalar Dergisi, 2004
Finansal piyasalarda küreselleşme, çokuluslu şirketlerin ortaya çıkması ve çeşitli ülkelerce oluşturulan ekonomik birlikler, muhasebede uluslararası standartların gerekliliğini ortaya çıkarmıştır.
Raif Parlakkaya
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ACCOUNTING INFORMATION SYSTEM - QUALITATIVE CHARACTERISTICS AND THE IMPORTANCE OF ACCOUNTING INFORMATION AT TRADE ENTITIES [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
Financial and accounting information systems, today, no longer are the traditional ones, they are subject to the normalisation and harmonisation, in the idea of globalization, and as a natural consequence of this situation, the users of accounting ...
CARAIMAN ADRIAN-COSMIN
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