Results 191 to 200 of about 3,041 (213)

The Competitive Imperative of Harmonisation with International Accounting Standards

Australian Accounting Review, 1997
Substantial harmonisation of Australian and international accounting standards may be a fact by the end of 1998. It is hoped that as part of the process, international standards may come to reflect what Australian standard‐setters regard as best practice.
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Standardisation of international accounting: harmonisation between OHADA and IASB (IFRS) reference frameworks

African J. of Accounting, Auditing and Finance, 2014
The uniform act regarding the organisation and the harmonisation of the accounting systems of firms, adopted in the framework of the OHADA treaty, where we annexed the accounting system OHADA (SYSCOHADA), has had the advantage of modernising the accounting informational system for the companies part of the African member states and to adapt it to ...
Donatien Avelé, Jean Guy Degos
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Accounting classification and the international harmonisation debate: a reply to a comment

Accounting, Organizations and Society, 2004
Abstract In this issue of this journal, Christopher Nobes comments on my classification of accounting systems [Accounting Organizations and Society (2001) 26, 327]. He concludes that the classification is unsound because the nature of the data made them unsuitable and they contained errors.
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Advancing the harmonisation of international accounting standards: Exploring an alternative path

The International Journal of Accounting, 1997
Abstract The IASC has been actively pursuing the goal of international accounting harmonisation for two decades. Whilst there has been much productive output, little progress has been made in achieving global uniformity in accounting. In attempting to explain the lack of progress, this paper adopts the view that the cause of stagnation is the process
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Measuring the Scope of International Accounting Harmonisation and Standardisation – A Study of South East Asia

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 ...
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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, Laínez, José António   +1 more
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On the international harmonisation of environmental accounting: comparing the National Accounting Matrix including Environmental Accounts of Sweden, Germany, the UK, Japan and the Netherlands

Structural Change and Economic Dynamics, 1999
Abstract This article presents a preliminary comparison of the systems of integrated economic and environmental accounts in Sweden, Germany, the UK, Japan and the Netherlands. These countries have presented their results in a National Accounting Matrix including Environmental Accounts (NAMEA).
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Measuring De jure Harmonisation: A content analysis of the accounting standards of three countries: South Africa, Mauritius and Tanzanian and International Financial Reporting Standards

Journal of Applied Accounting Research, 2006
This paper uses content analysis to compare International Financial Reporting Standards (IFRS)1 with the Local Accounting Standards (LAS) of South Africa (SA), Mauritius and Tanzania. It begins by identifying the equivalence of the local accounting standards of these three countries with IFRS and follows with a content analysis of the definition of ...
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HARMONISATION EFFORTS BY INTERNATIONAL ACCOUNTING STANDARD COMMITTEE AND THEIR IMPACT: A REVIEW PAPER

2010
Özet: Ülkeler arasında mevcut muhasebe farklılıkları azaltmak veyaortadan kaldırmak amacı i!e birçok kuruluş uluslararası muhasebeharmonizasyonunu gerçekleştirme çabası içindedir. Bu kuruluşların enönemlilerinden biri yayınladığı Uluslararası Muhasebe Standartlarının dünya ...
DOĞAN, Zeki, Çürük, Turgut, TÜRK, Zeynep   +2 more
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COMPARATIVE STUDY REGARDING EVOLUTION OF THE HARMONISATION OF THE ACCOUNTING PROCESS AT NATIONAL, EUROPEAN AND INTERNATIONAL LEVEL

The Annals of the "Stefan cel Mare" University Suceava. Fascicle of The Faculty of Economics and Public Administration, 2009
Contemporary evolution of accounting is marked by three phenomenons: normalisation, harmonisation and internationalisation. In present is manifesting more and more the contingencies in the national sphere in accounting in the favour of global alignment in the field, and which has as result creation of the modern system of accounting.
Felix ARION, Veronica GROSU, Cristian PERES, Bogdan COTLET   +3 more
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