Results 21 to 30 of about 109,390 (315)

EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]

open access: yesMalaysian 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
doaj   +1 more source

The impact of applying International Financial Reporting Standards (IFRSs) on audit fees (An exploratory study of the opinions of a sample of Iraqi auditing firms and offices)

open access: yesمجلة الدراسات الاقتصادية والادارية, 2023
      The research aims to demonstrate the impact associated with the adoption of the application of "International Financial Reporting Standards (IFRS)" on audit fees, by identifying the theoretical aspects of the concepts associated with each of the ...
Mahdi Abbas Abadi   +2 more
doaj   +1 more source

The methods of valuation in agricultural accounting

open access: yesAgricultural Economics (AGRICECON), 2010
This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes
Jaroslav SEDLÁČEK
doaj   +1 more source

Problems of the Accounting Regulations in the Non-financial sector’s Enterprises of the Russian Federation

open access: yesУчёт. Анализ. Аудит
The relevance of this article is to focus on identification and description of the problems of accounting regulations for enterprises in the non-financial sector of the Russian Federation.
A. V. Zonova, A. V. Kholkin
doaj   +1 more source

Convergence processes to International Public Sector Accounting Standards

open access: yesRevista Arbitrada Interdisciplinaria Koinonía, 2020
In this article, a methodological procedure was designed to implement the International Public Sector Accounting Standards (IPSAS) in non-financial public sector entities in an optimal way. As this research is non-experimental, a qualitative approach was
Lourdes Patricia Illescas-Guillén   +2 more
doaj   +1 more source

International Management Accounting Standards Promote Business Growth [PDF]

open access: yesRevista de Management Comparat International, 2010
This paper traces the benefits of international management accounting information systems and their contribution to standardization and harmonization in business practice.
Jeno BEKE
doaj  

Evaluation of applicability of IAS 41 - Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic

open access: yesJournal of Forest Science, 2016
The paper aims to evaluate the applicability of International Accounting Standard (IAS) 41 to the valuation of a growing stock of stands and entering its value in the corporate accounting system in the Czech Republic.
M. Stárová   +4 more
doaj   +1 more source

Problem aspects of transformation in financial reporting of business entities in Ukraine [PDF]

open access: yesGeopolitics under Globalization, 2016
In many countries International Financial Reporting Standards (IFRS) have become part of the domestic law or common practice. Ukraine has also taken the first steps to the use of IFRS taking into account its national peculiarities.
Fedir Zhuravka
doaj   +1 more source

A Bibliometric Analysis of Publications in Uremic Toxins From 1991 to 2024

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Uremic toxins are a growing area of research in nephrology, with significant implications in the progression and treatment of chronic kidney disease (CKD) and the management of end‐stage kidney disease (ESKD). This bibliometric analysis aims to evaluate the global research trends, key contributors, and the impact of publications in ...
Yuh‐Shan Ho   +7 more
wiley   +1 more source

Therapeutic Apheresis in Nigeria: A Multi‐Center Summary of Abstracts From the Inaugural Nigerian Society for Apheresis Scientific Meeting

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Therapeutic apheresis (TA) is an established treatment modality for hematologic, neurologic, and immunologic disorders, yet access remains severely limited in sub‐Saharan Africa. Donor apheresis, including platelet apheresis collection from healthy donors, represents an important complementary modality supporting blood product ...
Nosa Bazuaye   +33 more
wiley   +1 more source

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