Results 261 to 270 of about 925,346 (312)

Implementation of international accounting standard 39

Proceedings of the 5th international conference on Computer systems and technologies - CompSysTech '04, 2004
The paper describes an implementation of a module for calculating fair values and balance values of financial instruments, according to International Accounting Standard 39. Position balance values are estimated by Amortization Cost Method (method of effectiveness rate of interest).
Sevdalina Draganova, Svetlozar Stefanov
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International Accounting Standards for SMEs

Piccola Impresa / Small Business, 2007
This study analyses the financial reporting problems of small and medium-sized enterprises (SMEs) located in two European countries – Croatia and Italy, reflecting different institutional and economic environments of a transitional economy and developed economy in stagnation.
Baldarelli, Maria Gabriella, Demartini, Paola, Mošnja-Škare, Lorena   +2 more
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International Accounting Standards

2013
Abstract This chapter notes how International accounting standards play a vital role for any internationally operating public company. It elaborates on the broad recognition of the standards of the International Accounting Standards Board (IASB) on a global level.
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The International Accounting Standards Board

New Political Economy, 2007
The International Accounting Standards Board (IASB) is a private organisation of professional accountants that sets International Accounting Standards (IAS) and newer accounting rules known as Inte...
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International Accounting Standards

1999
Der IASC ist eine privatrechtliche Vereinigung, gegrundet 1973 mit Sitz in London. Derzeit gehoren ihm 119 Mitglieder aus 86 Landern an. Die Geschafte werden von einem Board gefuhrt, in dem 29 der 39 Stimmberechtigten aus den USA und Grosbritannien oder Landern, in denen die angelsachsische Rechnungslegung praktiziert wird, kommen42.
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International Accounting Standards

2011
Ziel des vorliegenden Standards ist die Regelung der Bilanzierung und der Angabepflichten fur Leistungen an Arbeitnehmer.
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Harmonization Process of Albanian National Accounting Standards and International Accounting

2021
Abstract The increasing attention toward the so-called globalization is underlining the need to build and enforce the contact point among the multiple domains of culture, knowledge, and experiences over the world. Within the specific business domain, global trends are underlying the need for linking multiple local and national ...
Agim Mamuti, Evlia Hysa, Francesco Caputo   +2 more
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Evolution of leasing accounting: comparison of russian accounting standards with international accounting standards

Innovative economy: information, analytics, forecasts
В статье анализируются сравнительные аспекты лизинговых операций в российской и международной практике. Рассматривается историческое развитие лизинга и его современное состояние. Тема актуальна в условиях роста популярности лизинга как гибкого и эффективного инструмента финансирования, особенно в нестабильной экономической среде.
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International Accounting Standardization Process

2013
Standardization is the process of developing and agreeing upon technical standards. The standard is a document that establishes uniform engineering or technical specifications, criteria, methods, processes, or practices. Some standards are mandatory while others are voluntary. Voluntary standards are available if one chooses to use them.
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Anhänge – International Accounting Standards

2013
Anhang 1: Vorrate sind Roh-, Hilfs-, und Betriebsstoffe, die gelagert werden, um zu einem spateren Zeitpunkt in der Produktion eingesetzt zu werden. Ein weiterer wesentlicher Bestandteil der Vorrate sind unfertige sowie fertige Erzeugnisse. Vorrate und Sachanlagen sind die beiden wesentlichen Bilanzpositionen des operativen Betriebes eines ...
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