Results 21 to 30 of about 925,346 (312)

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
doaj   +1 more source

Harmonising Basel III and the Dodd Frank Act through International Accounting Standards – Reasons why International Accounting Standards Should Serve as “Thermostats [PDF]

, 2012
Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper ―Fair Value Accounting and Procyclicality: Mitigating Regulatory
Ojo, Mariane.B.
core   +3 more sources

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, IOANA DORIN, UDRISTIOIU ANCA   +2 more
doaj  

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, Jay Pee D. De Villa, Venus C. Ibarra   +2 more
doaj   +1 more source

The methods of valuation in agricultural accounting

Agricultural 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

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)

مجلة 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, Muhannad Abbas Ayyash, Ahmed Ali Salman   +2 more
doaj   +1 more source

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

Учёт. 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

The impact of IFRS 7 on the significance of Financial Instruments disclosure:evidence from Jordan [PDF]

, 2016
Purpose – The main aim of this paper is to investigate Financial Instrument (FI) disclosures provided by Jordanian listed companies under IFRS 7 as compared to those supplied under IAS 30/32.
ACCA, Amman Stock Exchange, Amman Stock Exchange, Australian Accounting Standards Board (AASB), David M. Power, Ernst & Young, Ernst & Young, Executive Privatization Unit, International, Accounting Standards Committee, International, Accounting Standards Committee, International, Accounting Standards Committee, International, Financial Reporting Board, ROSC, ROSC, Suzanne Fifield, The Judicial View, Theresa Dunne, Yasean A. Tahat   +17 more
core   +2 more sources

International Management Accounting Standards Promote Business Growth [PDF]

Revista 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  

Convergence processes to International Public Sector Accounting Standards

Revista 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, Cecilia Ivonne Narváez-Zurita, Juan Carlos Erazo-Álvarez   +2 more
doaj   +1 more source