Results 21 to 30 of about 88,027 (219)
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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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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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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Beyond The InternationalAccounting Standards Towards a Global Age of Accounting [PDF]
Analele 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
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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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EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]
Malaysian 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
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مجلة 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
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The methods of valuation in agricultural accounting
Agricultural 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
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Convergence processes to International Public Sector Accounting Standards
Revista 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
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Journal 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
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