Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs [PDF]
Abacus, 2017 Features of rational decision making (such as agenda entrance criteria and statement of jurisdiction) barely conceal the complexity of international accounting standard setting.
Ronita Ram, S. Newberry
semanticscholar +5 more sources
Challenges in accounting the forests - a Latvian case study [PDF]
Annals of Forest Research, 2010 Forest has a long production cycle. Therefore forest bookkeepinghas specific characteristics. However accounting for forest activities has received little attention from accounting researchers.
Evija Grege-Staltmane
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International Accounting Standard Setting and Geopolitics
Accounting in Europe, 2020 This paper reflects on relations between geopolitics and international accounting standard setting in the context of a commonly noted ‘return of geopolitics’. By discussing how selected episodes of the international political setting have impinged on the
K. Camfferman
semanticscholar +3 more sources
Accounting for forest condition in Europe based on an international statistical standard
Nature Communications, 2023 Covering 35% of Europe’s land area, forest ecosystems play a crucial role in safeguarding biodiversity and mitigating climate change. Yet, forest degradation continues to undermine key ecosystem services that forests deliver to society. Here we provide a
Joachim Maes +6 more
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The influences of Shariah governance mechanisms on Islamic banks performance and Shariah compliance quality [PDF]
AJAR (Asian Journal of Accounting Research), 2022 Purpose - The purpose of this paper is to examine the influences of Shariah governance (SG) mechanisms on Islamic banks' performance and Shariah compliance quality in the context of Bangladesh.
Md. Kausar Alam +4 more
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The place of ethics in the implementation of international accounting standards [PDF]
New Applied Studies in Management, Economics & Accounting, 2018 Many studies have been conducted in the field of ethics in accounting and auditing. In this study, using the method of document mining and studying the existing texts in the field of ethics and International Financial Reporting Standards, the position of
Roya Darabi +2 more
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The implications of applying the revaluation procedure for financial and revenue standing of the reporting entities [PDF]
Војно дело, 2016 Financial reporting requires continuous access to transparent information needed by possible customers when making business decisions. In this regard, it is essential that the data presented in thus arranged system are accurate. This is provided by value-
Đinović Vladica M. +2 more
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گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2023 The study aims to diagnose the effect of applying International Accounting Standard 12 (income taxes) on tax accounting processes on the one hand, and to identify the reflection of the financial statements as a mediating variable in the relationship ...
Baban Mahmoud , Ramyar Ahmed
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International Accounting Standards and Accounting Quality [PDF]
Journal of Accounting Research, 2005 ABSTRACTWe examine whether application of International Accounting Standards (IAS) is associated with higher accounting quality. The application of IAS reflects combined effects of features of the financial reporting system, including standards, their interpretation, enforcement, and litigation.
LANG, MARK, BARTH, MARY, LANDSMAN, WAYNE
openaire +1 more source
Accounting treatment of joint operations in Brazil in light of the current accounting standards
Revista Contabilidade & Finanças, 2021 The aim of this paper was to analyze the accounting treatment used by companies in Brazil that have investments in joint operations, in light of the Brazilian and international accounting standards.
Raquel Wille Sarquis +1 more
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