Results 61 to 70 of about 87,929 (150)

A PRESENTATION OF THE ROLE PLAYED BY ACCOUNTING IN ECONOMIC DEVELOPMENT [PDF]

Challenges of the Knowledge Society, 2015
The aim of this paper is to describe and analyze the importance and the role played by accounting in economic development. The accounting system must respond to the needs and expectations of the nations, but, underlining the fact that we are in the era ...
Simona-Florina SĂLIȘTEANU, Olivera Ecaterina OROS   +1 more
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International Accounting Standards – An Overview

, 2016
{"references": ["1.\tReddy T.S and Murthy. A \u201cCorporate Accounting\u201d, Margham Publications, Chennai. 2.\tMukherjee A and Hanif M \u201cCorporate Accounting\u201d Tata McGraw Hill Publishing Company Limited, New Delhi."]}
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On the Construction of China’s Accounting Standard System with International Convergence in Accounting Standards

International Journal of Business and Management, 2010
With the international convergence of accounting standards becoming an irresistible trend, China’s new businessaccounting standards have reached substantive convergence with International Financial Report Standards(IFRS). However, due to some factors including economy, law and culture, there is still a narrow gap betweenchina’s accounting standards and
Hongman Zhang, Xianfeng Liu
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COMPARATIVE STUDY OF ACCOUNTING STANDARDS IN BRICS AND EU [PDF]

Risk in Contemporary Economy, 2014
The purpose of this paper is to examine recent accounting rules to facilitate international harmonization in BRICS countries and to show how they have developed an accounting system that harmonizes with international standards, while maintaining ...
Riana Iren RADU, Violeta ISAI, Elena CONSTANDACHE   +2 more
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On the International Convergence of Accounting Standards

International Journal of Business and Management, 2010
The international convergence of accounting standards has become a hot topic in the international accounting field.The convergence is an irreversible developing trend of accounting internationalization development that began many years ago.Accounting,as a world-wide accepted business language,should naturally move towards internationalization.This ...
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THE ASSOCIATION BETWEEN ACCOUNTING STANDARDS, THE LEGAL FRAMEWORK AND QUALITY OF FINANCIAL REPORTING

Pravo, 2017
The field of accounting is regulated by legal, professional or internal regulations. Accounting provides useful information to decision-makers. In the way the business environment has been changed, so have changed the accounting standards governing the ...
Jana Cvijić
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The Impact of Federal Accounting Standard 14/2022 “Intangible Assets” on the Financial Statements of Commercial Enterprises

Учёт. Анализ. Аудит
The relevance of this study deals with the fact that public joint-stock companies have been preparing financial statements in accordance with international standards for many years.
E. A. Zheleznyakova, N. N. Samoylov
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Accounting according to the Czech legislation or IFRS? Czechia case study

Journal of Business Economics and Management
The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards.
Michal Krajňák
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A professional goal - international harmony in accounting standards [PDF]

MAB, 1983
John N. Turner
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Regulatory issues of the accounting reporting in the transition to IFRS

RUDN Journal of Economics, 2013
The entry into force of the Federal law «On accounting» №402-FZ does not solve all problems of the regulation of accounting and reporting in the context of transition to International financial reporting standards.
N V Malinovskaya
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