Results 11 to 20 of about 925,346 (312)

Increasing convergence between the recognition of an intangible asset for financial accounting purposes and strategic management accounting and project management techniques [PDF]

, 2006
New management techniques such as 'just-in-time', 'lean manufacturing' and 'Six Sigma' allow management accountants to shift their focus from the management and control of production processes to the management of strategic issues.
Africa South, Bhimani C.T., C., New South Wales Asset Management Committee, Project Management Institute, Standards International Accounting, Standards International Accounting, Standards International Accounting, Standards International Accounting, Standards International Accounting   +9 more
core   +3 more sources

Main requirements for the modeling of pedagogic tests for the purpose of’ knowledge level control of the students

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, Tatiana S. Larina, Tatiana V. Stebeniaeva   +2 more
doaj   +1 more source

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
doaj   +1 more source

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

Harmonization of accounting for public sector entities in accordance with the leading international standards: a comparison of Italy and Ukraine [PDF]

, 2018
In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to ...
Britchenko, Igor, Hushtan, Tetyana, Lalakulych, Mariya   +2 more
core   +2 more sources

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

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

Accountancy in Horsebreeding Organization in Compliance with International Accountancy Standards

Mediterranean 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., Klychova G., Khametova M.   +2 more
openaire   +4 more sources

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
doaj   +1 more source