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International Accounting Standards for Derivatives
2003These days, no one doubts the importance of accurate reporting of derivatives in a company’s accounts. The demise of Enron highlighted not just the credit risk associated with derivative instruments but also the need for transparent reporting standards for derivatives transactions.
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From Accounting Directives to International Accounting Standards
2004Abstract An insider perspective is presented on the historical development of EU (European Union) accounting regulation. The author explains why the EU moved away from the idea of European harmonization through the EU Accounting Directives to the adoption of International Accounting Standards (IAS) for all listed EU companies, and ...
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International Education Standards for Accountants
2017Uz tehničke i etičke standarde ponašanja i djelovanja, jedno od najznačajnijih pitanja konstituiranja računovodstvene i revizijske profesije sasvim sigurno je edukacija računovođa i revizora. Edukacija i praktično iskustvo profesionalnih računovođa trebaju osigurati temelj profesionalnog znanja i vještina te profesionalnih vrijednosti, etike i stavova ...
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Applying International Accounting Standards
The International Journal of Accounting, 2004openaire +1 more source