Results 21 to 30 of about 2,286,078 (342)

International Financial Reporting Standard (IFRS): The Awareness Level In Accounting Student

open access: yesAkrual: Jurnal Akuntansi, 2019
Changes in accounting standards currently referring to International Financial Reporting Standards (IFRS) require substantive changes at the tertiary level.
Ayu Aryista Dewi, Luh Gede Krisna Dewi
doaj   +1 more source

IAS 41 Agriculture

open access: yesCECCAR Business Review, 2022
The accounting treatment and the information related to the agricultural activity that should be provided by entities operating in the agricultural sector and applying the International Financial Reporting Standards are stated by the International ...
Corina-Graziella BÂTCĂ-DUMITRU   +1 more
doaj   +1 more source

Costs of research and development in the view of the Accounting Act and the International Accounting Standard № 38 “Intangible Assets”

open access: yes, 2013
The article is a critical analysis of the evidence and the presentation of the costs information of research and development as an integral part of innovation, resulting from the application for the purposes of the reporting rules of the Accounting Act ...
Piotr Kozak
semanticscholar   +1 more source

The Extent of Applying the International Accounting Education Standard for Technical Competence in Accounting Programs at King Khalid University in the Kingdom of Saudi Arabia: A Case Study

open access: yesالمجلة العربية لضمان جودة التعليم الجامعي, 2020
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
doaj   +1 more source

The Need for the Adoption of International Financial Reporting Standards: Some Explanations For the Pace of Implementation [PDF]

open access: yes, 2012
Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have
Ojo, Mariane.B.
core   +2 more sources

An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39

open access: yesRevista Contabilidade & Finanças, 2015
The professional interests of the various stakeholders groups are often seen as obstacles to full accounting harmonization. Studying different professional interests in the accounting domain is significant for organizations involved in the international ...
Cláudia Daniela Ferreira da Mota Carvalho   +3 more
doaj   +1 more source

Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information [PDF]

open access: yesمجله دانش حسابداری, 2013
Accounting standards are prepared for enhancing the quality of accounting information and performing appropriate informative role. The use of standards and valid rules in preparation and presentation of accounting reports lead to enhance quality of ...
Farshad Sabzalipour
doaj   +1 more source

Are changes in international accounting standards making them more complex?

open access: yesAccounting forum, 2020
One of the objectives of International Accounting Standards Board (IASB) is to develop high-quality standards based on clearly articulated principles.
A. Morais
semanticscholar   +1 more source

Clinical Insights Into Hypercalcemia of Malignancy in Childhood

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Hypercalcemia of malignancy (HCM) is a rare but life‐threatening metabolic emergency in children that occurs in less than 1% of pediatric cancer cases, with a reported incidence ranging from 0.4% to 1.0% across different studies. While it is observed in 10%–20% of adult malignancies, pediatric HCM remains relatively uncommon.
Hüseyin Anıl Korkmaz
wiley   +1 more source

Comparative Accounting – Is It Still Relevant in Today’s Global Era of Convergence?

open access: yesAsian Journal of Accounting Perspectives, 2009
This essay discusses the relevance of comparative accounting in the midst of convergence efforts championed by the international accounting standard setter – the International Accounting Standards Board (IASB).
Wan Fuziraihan Wan Abdul Rahim   +3 more
doaj   +1 more source

Home - About - Disclaimer - Privacy