Results 51 to 60 of about 87,929 (150)

Accounting Management by International Standards

International Journal of Business and Management, 2010
This paper traces the benefits of international accounting standards – their contribution to harmonization andglobalization by purposing and tasking for accounting management. Measuring in details their pros and conseffects on the division of labour, financial innovation, company transactions and cost of capital it could beauthor’s recommendation for ...
openaire   +2 more sources

EFECTOS DE LA IMPLEMENTACIÓN DE LA NORMATIVA CONTABLE INTERNACIONAL EN LAS EMPRESAS PÚBLICAS DEL SECTOR ELÉCTRICO COLOMBIANO

Revista Criterio Libre, 2018
The article analyzes the effects of the implementation of Resolution 743 of 2013 on the accounting information of public companies in the Colombian electricity sector, which refers to the adoption of International Financial Reporting Standards (
Edison Fredy León Paime, Jorge Suárez Tirado   +1 more
doaj   +1 more source

THE IMPORTANCE OF THE MANAGEMENT COMPANY BY USING THE INTERNATIONAL ACCOUNTING STANDARDS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019
Managing the company requires a higher degree of standardization of processes, decision-making, decisionmaking, application of standard operating methods in companies, the use of international accounting standards, the standard of international ...
BORISLAV MARIĆ, SANDA NASTIĆ, BOGDAN LABAN, VERA POPOVIĆ, SLOBODAN POPOVIĆ   +4 more
doaj  

The implementation of IFRS in Indonesian Islamic accounting

Journal of Economics, Business & Accountancy Ventura, 2018
This research examines the IFRS implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting ...
Agus Arwani
doaj   +1 more source

Contabilidade Internacional - análise dos periódicos internacionais sobre pesquisas em educação contábil face à convergência e globalização

Revista Contemporânea de Contabilidade, 2011
The differences between the accounting practices have been gradually harmonized through a set of high-quality accounting standards and public interest, which is one of the goals of the International Accounting Standards Board (IASB), through the ...
Gilson Cella, Jomar Miranda Rodrigues, Jorge Katsumi Niyama   +2 more
doaj  

A Evolução do IASC para o IASB e os Desafios Enfrentados

Revista Contabilidade & Finanças, 2014
Este artigo apresenta uma revisão dos principais desenvolvimentos e marcos na evolução do International Accounting Standards Committee (IASC), seguida pela evolução do International Accounting Standards Board (IASB).
Stephen A. Zeff
doaj   +1 more source

Continued Impact of International Financial Reporting Standards on U.S. Generally Accepted Accounting Principles

Journal of Global Awareness, 2020
The milestone outcomes of over a decade of close cooperation between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on the convergence of U.S. Generally Accepted Accounting Principles (U.S.
Sylwia Gornik-Tomaszewski, Victoria Shoaf   +1 more
doaj   +1 more source

Euro in the International Accounting Standards and in Czech Accounting [PDF]

Český finanční a účetní časopis, 2006
Cilem tohoto přispěvku je posouzeni vlivu implementace euro měny v Mezinarodnich ucetnich standardech a v ceskem ucetni prostředi, řeseni kurzových přepoctů, kurzových rozdilů V historickem vývoji od zavedeni euro měny v obdobi 1999 - 2006 jsou analyzovana metodicka řeseni vcetně jejich změn a ekonomických důsledků .
openaire   +1 more source

Market Risk Reporting by the World’s Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for International Accounting Harmonisation

Revista de Contabilidad: Spanish Accounting Review, 2008
La adopción de las normas internacionales de contabilidad y la convergencia global de la regulación contable, se exhibe frecuentemente como forma de reducir la diversidad en la elaboración de información financiera.
Christopher Humphrey, Kevin Dowd, Margaret Woods   +2 more
doaj  

Exemptions Resulting from the International Public Sector Accounting Standards (IPSAS) and European Standards for Intangible Investment, Inventories and Personnel Expenditures in Public Entities

Buletinul Ştiinţific al Academiei Trupelor de Uscat, 2019
Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also.
Enache Corina
doaj   +1 more source