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Развитие образования, 2019 The given article says about the process of IT development of education. Nowadays the said process becomes the most important factor of the extension of the practice of the implementation of innovative technologies in the educational process. The authors
Larisa Y. Lazareva +2 more
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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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Current determinants of the national accounting system transformation in Iraq
Вестник университета, 2021 The article examines the most relevant issues of the external and internal factors’ influence on the accounting current development in Iraq. Historically, Iraq’s accounting system has been shaped by cultural traditions, religion, economic development and
K.S.A. Ahmed +2 more
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Учёт. Анализ. Аудит, 2018 The purpose of this article is to study the problems of convergence of investment property accounting in Russian and international financial reporting standards.
T. U. Druzhilovskaya +1 more
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Competition among pressure groups for political influence over the determination of accounting standards [PDF]
, 1998 This paper integrates prior studies of accounting policy choice and lobbying activities by testing the empirical implications of Becker''s (1983) theory of competition among pressure groups for political influence over the determination of accounting ...
Klumpes, P J M
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CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years.
N. Savina, N. Pozniakovskа, O. Miklukha
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Harmonisation of agricultural accounting
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2007 This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural ...
Jaroslav Sedláček
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Business management by international accounting standards [PDF]
Perspectives of Innovations, Economics and Business, 2010 This paper traces the benefits of international accounting standards - their contribution to harmonization and globalization by purposing and tasking for business management. The differences between the national accounting rules and the international standards are compared and valued inside and outside of the European Union.
openaire +2 more sources
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
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NEWS AND INSIGHTS ON THE CONVERGENCE OF IFRS - U.S. GAAP
Studies and Scientific Researches: Economics Edition, 2013 International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process ...
Ionela Cristina Breahna Pravat +1 more
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