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Cultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards [PDF]

Journal of Accounting and Organizational Change, 2013
PurposeThe purpose of this paper is to explore cultural impact on the harmonisation of Russian Accounting Standards with International Financial Reporting Standards (IFRS).Design/methodology/approachA theoretical review established that differences still exist between the two sets of accounting standards.
Combs, A, Samy, M, Myachina, A
exaly   +2 more sources

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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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The persistence of international accounting differences as measured on transition to IFRS

Accounting and Business Research, 2015
The international accounting classification literature emphasises the importance of understanding how institutional factors shape accounting regulations and practices.
Niclas Hellman, Sidney J Gray, Richard D Morris   +2 more
exaly   +2 more sources

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

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.
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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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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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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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Accounting Standards for European Non-profits. Reasons and Barriers for a Harmonisation Process

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