Results 241 to 250 of about 37,288 (269)

The Impact of International Harmonisation Efforts on Accounting Disclosure Regulation in Turkey

Research in Accounting Regulation, 2005
T. Çuruk, T.E. Cooke
exaly   +2 more sources

The impact of harmonisation by the International Federation of Accountants

Managerial Auditing Journal, 2008
PurposeThe purpose of this paper is to examine the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors' reports.Design/methodology/approachMeasurement of the compliance of auditors' reports issued by Tunisian auditors with the new revised International Standard on ...
Hamadi Fakhfakh, Mondher Fakhfakh, María Consuelo Pucheta‐Martínez   +2 more
openaire   +1 more source

Achieving International Harmonisation through Accounting Policy Choice

SSRN Electronic Journal, 2002
The impact of international harmonisation pressures on accounting policy choice is investigated in this study by examining the extent to which firms make policy choices that align with US GAAP or use International Accounting Standards (IAS) options that are not acceptable under US GAAP.
openaire   +1 more source

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.
openaire   +2 more sources

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 ...
openaire   +1 more source

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
openaire   +1 more source

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 ...
openaire   +2 more sources

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
openaire   +1 more source

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
openaire  

The International Harmonisation of National Income Accounts

Accounting and Business Research, 1981
openaire   +1 more source