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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 +2 more
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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
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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 +2 more
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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
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Journal 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
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Problem aspects of transformation in financial reporting of business entities in Ukraine [PDF]
Geopolitics 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
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المجلة العربية لضمان جودة التعليم الجامعي, 2014 Proposed Conception of Application of Standards Accounting Education and its Role in Quality Control of Accounting Curricula in Saudi Universities le for TQM Indicators: Dhi Qar university as a Model Abstract Proposed Conception of Application
Fatih Amin Abdelrahim
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Evaluation of International Financial Reporting Standards in Terms of Smes-Turkey Application
Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2017 Differences between national accounting practices and international practices make it difficult to compare financial information, create barriers to fundraising processes, and cause difficulties in buying and selling international businesses and mergers.
Murat KARAHAN +2 more
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Does the Level of Enforcement Shape the Complexity in Accounting Standards?
International Journal of Financial Studies, 2023 This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based ...
Ana Isabel Morais, Inês Pinto
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Revista Transilvană de Ştiinţe Administrative, 2010 The transition to the international accounting standards represents a complex technical construction that involves significant resources, financial, as well as human, capable to face multiple changes.
Mihai RISTEA, Iulia JIANU, Ionel JIANU
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