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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, A. K. Musaelyan, M. V. Krasnoplakhtich   +2 more
doaj   +1 more source

Problems of Harmonizing Investment Property Accounting Аccording to Russian and International Standards

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, E. S. Druzhilovskaya   +1 more
doaj   +1 more source

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
doaj   +1 more source

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, Diana-Maria Diaconu   +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, Jay Pee D. De Villa, Venus C. Ibarra   +2 more
doaj   +1 more source

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
doaj   +1 more source

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, IOANA DORIN, UDRISTIOIU ANCA   +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
doaj   +1 more source

Problems of the Accounting Regulations in the Non-financial sector’s Enterprises of the Russian Federation

Учёт. Анализ. Аудит
The relevance of this article is to focus on identification and description of the problems of accounting regulations for enterprises in the non-financial sector of the Russian Federation.
A. V. Zonova, A. V. Kholkin
doaj   +1 more source

International Management Accounting Standards Promote Business Growth [PDF]

Revista 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
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