Results 51 to 60 of about 94,850 (169)

Accounting Management by International Standards

International Journal of Business and Management, 2010
This paper traces the benefits of international accounting standards – their contribution to harmonization andglobalization by purposing and tasking for accounting management. Measuring in details their pros and conseffects on the division of labour, financial innovation, company transactions and cost of capital it could beauthor’s recommendation for ...
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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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The Harmonization of Accounting

Acta Universitatis Sapientiae: Economics and Business, 2017
The development and configuration of the regulatory framework of the accounting systems in Romania and Hungary took place in different ways. Among the reasons for the diversities in these countries’ accounting systems, the following can be certainly ...
Hajnal Noémi
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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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A professional goal - international harmony in accounting standards [PDF]

MAB, 1983
John N. Turner
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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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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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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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