Results 41 to 50 of about 87,929 (150)
Fair value in financial accounting
Agricultural Economics (AGRICECON), 2003 By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets ...
J. Ryska, A. Valder
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COMPARATIVE STUDY OF FINANCIAL STATEMENTS IN ANGLO-SAXON AND ROMANIAN ACCOUNTING [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010 The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system.
Nicolae ECOBICI
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IMPLEMENTATION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS): VARIABLES AND CHALLENGES, ADVANTAGES AND DISADVANTAGES [PDF]
Annals of the University of Petrosani: Economics, 2022 International Public Sector Accounting Standards (IPSAS) are developed by the International Public Sector Accounting Board (IPSAB) and aim to harmonize international accounting in the public sector.
IULIANA CENAR, ECATERINA CIOBAN
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In principe geregeld, of in de regel principieel? [PDF]
MAB, 2007 Een citaat: ‘The Financial Accounting Standards Board (FASB) strongly and actively supports the internationalization of accounting standards. As part of its mission, the FASB seeks to promote the international comparability of accounting standards ...
Roger Dassen
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International Accounting Standards Board [PDF]
, 2010 The International Accounting Standards Board (IASB) is such a body and is arguably one of the most successful examples of transnational non-state governance. Th e IASB structure now has the following main features: the International Accounting Standards Committee (IASC) Foundation is an independent organization having two main bodies, the Trustees and ...
openaire +1 more source
Studies and Scientific Researches: Economics Edition, 2014 The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks ...
Ionela Cristina Breahna Pravat
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MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed.
V. V. IEVDOKYMOV, S. F. LEGENCHYK
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International Accounting Standardisation Effects on Business Management during the Global Financial Crisis [PDF]
Revista de Management Comparat International, 2012 This study examined the impact of the adoption of international accounting standards on the management performance of businesses listed on the Budapest Stock Exchange in Hungary.
Gyorgy CSEBFALVI
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Harmonisation efforts in the field of accounting of public sector
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 Increasing requirements for financial reporting of public sector led to a need to create a system that would provide relevant and reliable information for management of accounting entities of public sector and also to increase the quality of accounting ...
Milena Otavová
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Мир новой экономики, 2018 The article discusses the main tasks and directions of implementation of International financial reporting standards (IFRS); the issues of harmonization and convergence reporting; the relationship of IFRS and generally Accepted accounting principles (US ...
I. M. Dmitrieva
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