Results 31 to 40 of about 17,149,512 (298)

Beyond The InternationalAccounting Standards Towards a Global Age of Accounting [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2011
Since the birth of the European Union the way people make business has changed. Globalization is no longer a key concept in economic development, but it has become a necessity.
TATIANA DANESCU   +2 more
doaj  

Accountancy in Horsebreeding Organization in Compliance with International Accountancy Standards

open access: yesMediterranean Journal of Social Sciences, 2014
© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The article deals with the issues of biological assets accounting in compliance with the international accountancy standard (IAS) 41; we have studied the IAS 41 and IAS 2 spheres of influence in horse breading accountancy by the stages of the production process, and ...
Faizrakhmanov D.   +2 more
openaire   +4 more sources

Convergence processes to International Public Sector Accounting Standards

open access: yesRevista Arbitrada Interdisciplinaria Koinonía, 2020
In this article, a methodological procedure was designed to implement the International Public Sector Accounting Standards (IPSAS) in non-financial public sector entities in an optimal way. As this research is non-experimental, a qualitative approach was
Lourdes Patricia Illescas-Guillén   +2 more
doaj   +1 more source

EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]

open access: yesMalaysian E Commerce Journal, 2019
This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298.
Elaine Joy C. Apat   +2 more
doaj   +1 more source

The impact of applying International Financial Reporting Standards (IFRSs) on audit fees (An exploratory study of the opinions of a sample of Iraqi auditing firms and offices)

open access: yesمجلة الدراسات الاقتصادية والادارية, 2023
      The research aims to demonstrate the impact associated with the adoption of the application of "International Financial Reporting Standards (IFRS)" on audit fees, by identifying the theoretical aspects of the concepts associated with each of the ...
Mahdi Abbas Abadi   +2 more
doaj   +1 more source

The methods of valuation in agricultural accounting

open access: yesAgricultural Economics (AGRICECON), 2010
This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes
Jaroslav SEDLÁČEK
doaj   +1 more source

Evaluation of applicability of IAS 41 - Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic

open access: yesJournal of Forest Science, 2016
The paper aims to evaluate the applicability of International Accounting Standard (IAS) 41 to the valuation of a growing stock of stands and entering its value in the corporate accounting system in the Czech Republic.
M. Stárová   +4 more
doaj   +1 more source

Problem aspects of transformation in financial reporting of business entities in Ukraine [PDF]

open access: yesGeopolitics under Globalization, 2016
In many countries International Financial Reporting Standards (IFRS) have become part of the domestic law or common practice. Ukraine has also taken the first steps to the use of IFRS taking into account its national peculiarities.
Fedir Zhuravka
doaj   +1 more source

International Management Accounting Standards Promote Business Growth [PDF]

open access: yesRevista de Management Comparat International, 2010
This paper traces the benefits of international management accounting information systems and their contribution to standardization and harmonization in business practice.
Jeno BEKE
doaj  

Solid Pseudopapillary Neoplasm of the Pancreas in Children and Adolescents: Expert Recommendations

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Solid pseudopapillary neoplasm of the pancreas (SPN) is a rare low‐grade malignant exocrine pancreatic tumor, mostly discovered during the second decade of life in females, with a very good prognosis, provided microscopically complete surgical excision is achieved.
Sabine Irtan   +18 more
wiley   +1 more source

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