Results 201 to 210 of about 3,406 (225)

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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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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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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Europe at the Time of Implementation of International Accounting Standards in the Context of International Accounting Harmonisation

2015
Straipsniu ketinama pristatyti Europos Sąjungos tarptautinią atskaitomybes standard įgyvendimmo procesą. Straipsnis atskleidžia ši procesą turto ir ргекщ rinkos tarptautinio globalizavimo kontekste. Jis analizuoja Europos Sąjungos komisijos vaidmeni ir reikśmę, atskaitomybes ir tarptautiniy atskaitomybes standadrtij harmonizadjos procese, kurios ...
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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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Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process

Accounting in Europe, 2021
Francisco-José López-Arceiz, Ana JOSÉ Bellostas, JOSÉ M Moneva   +2 more
exaly  

The International Harmonisation of National Income Accounts

Accounting and Business Research, 1981
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The Process of International Accounting Harmonisation: Are the IASB’s objectives being achieved?

2018
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049.
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The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements

2008
Purpose – This paper examines the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’ reports. Design/methodology/approach – measurement of the compliance of auditors’ reports issued by Tunisian auditors with the new revised International Standard on Auditing ...
Pucheta-Martínez, María Consuelo, Fakhfakh, Mondhef, Fakhfakh, Hamadi   +2 more
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Accounting in the UK and the effects of international harmonisation

2009
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