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The International Accounting Standards Board
New Political Economy, 2007The 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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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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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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The convergence of chinese accounting standards with international accounting standards
La convergence des normes comptables chinoises avec les normes comptables internationales L'objectif de cette étude est de répondre à la question de recherche suivante : quel est l'effet de la convergence des normes IFRS en Chine ? Afin d'atteindre cet objectif, nous cherchons à examiner deux séries de questions, la première est : la ...openaire +1 more source
International Accounting Standardization Process
2013Standardization 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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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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Anhänge – International Accounting Standards
2013Anhang 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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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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