Results 11 to 20 of about 2,286,078 (342)
Economic Research-Ekonomska Istrazivanja, 2017 This work suggests the existence of a number of advantages for companies that have opted for the application of International Accounting Standards. Their application allows fair reporting, which is extremely important for countries in transition, as well
S. Popović +6 more
semanticscholar +3 more sources
Journal of Accounting in Emerging Economies, 2019 Purpose The purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the Central Government of Bangladesh.
Salah Uddin Rajib +3 more
semanticscholar +3 more sources
المجلة العربية لضمان جودة التعليم الجامعي, 2021 The study aimed to identify the extent of applying the international accounting education standard for the technical competence in accounting programs at King Khalid University in the Kingdom of Saudi Arabia.
Mona Abdelrhman Yagoub
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Lease: Problematic Aspects of Accounting and Reporting Information Formation
Учёт. Анализ. Аудит, 2020 In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made.
T. Yu. Druzhilovskaya +1 more
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An empirical examination of factors contributing to the adoption of IFRS in developing countries
Journal of Economics, Business & Accountancy Ventura, 2015 This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited.
Aria Farah Mita, Nurul Husnah
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Does the Level of Enforcement Shape the Complexity in Accounting Standards?
International Journal of Financial Studies, 2023 This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based ...
Ana Isabel Morais, Inês Pinto
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Loyalty Programs. The Experience of Foreign Countries
Учёт. Анализ. Аудит, 2019 The article is dedicated to the detailed analysis of the current international practice of accounting of loyalty programs in compliance with the adopted International standard (IFRS) 15 “Revenue from Contracts with Customers”.
ERZIBAT G. Gasanova
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STANDAR AKUNTANSI INTERNASIONAL: HARMONISASI VERSUS KONVERGENSI
El Muhasaba: Jurnal Akuntansi, 2013 Globalization brings changes to the capital markets and business operations across borders. State sector in a multinational company is required to make financial reports that can be received throughout the world, but in every country have their own ...
Novi Kurniawati
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De Computis, 2017 RESEÑA DE CONGRESOS PASADOS / SUMMARY OF PAST CONFERENCES - V International Conference on Luca Pacioli in Accounting History. 14-17 junio 2017. - 12th International Research Seminar on Accounting History.
Fernando Gutiérrez Hidalgo
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International Financial Reporting standard for Small and Medium-sized entities
The Southern African Journal of Entrepreneurship and Small Business Management, 2012 The International Financial Reporting Standard for Small and Medium-sized entities (IFRS for SMEs) was published as a standard by the International Accounting Standards Board (IASB) during July 2009.
Z Koppeschaar
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