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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 +2 more
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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 +2 more
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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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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.
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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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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. +2 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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