Construction and curation of a data set of historical mental health incidence in Norway. [PDF]
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Matching-Adjusted Indirect Comparison of Sotorasib Versus Adagrasib in Previously Treated Advanced/Metastatic Non-Small Cell Lung Cancer Harboring KRAS G12C Mutation. [PDF]
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Towards the Harmonisation of Local Accounting Systems in the International Context
Financial Accountability and Management, 2002In recent years efforts to modernise and regulate public accounting systems have been carried out in most countries, driven essentially by the interest in establishing a Public Accounting capable of satisfying the required needs for attaining efficient management of public resources, as well as for demonstrating accountability to stakeholders.
Isabel Brusca
exaly +2 more sources
On accounting classification and the international harmonisation debate
Accounting, Organizations and Society, 2004Abstract In an earlier issue of this journal, d'Arcy presents a classification of accounting systems that shows the UK and the US in separate groups and Australia as an outlier. It is suggested here that the classification is unsound because the data were unsuitable in nature and contained errors.
Christopher Nobes
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Accounting classification and the international harmonisation debate — an empirical investigation
Accounting, Organizations and Society, 2001Abstract In the current debate on international accounting harmonisation, references are made to accounting model categories. In particular, a distinction is made between the Anglo-American accounting cluster and the continental European cluster. First, we provide a review of the related accounting classification literature.
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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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Advancing the harmonisation of international accounting standards: Exploring an alternative path
The International Journal of Accounting, 1997Abstract 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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The Competitive Imperative of Harmonisation with International Accounting Standards
Australian Accounting Review, 1997Substantial 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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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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Accounting Harmonisation and Diffusion of International Accounting Standards: The Japanese Case
2007Chitoshi Koga, Gunnar Rimmel
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