International Financial Reporting Standards [PDF]
, 2019 Мета даної дисципліни полягає у наданні студентам відповідно до програми та робочого плану основних питань організації та методології формування фінансової звітності суб’єктів господарювання за міжнародними стандартами та можливість їх використання в ...
Казак, Оксана Олексіївна
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International Financial Reporting Standards for SMEs [PDF]
Annals of Spiru Haret University Economic Series, 2011 • IFRS for SMEs give the response to an international requirement of the developed and emerging economies in the process of globalization to have a rigorous and common set of international accounting provisions (standard, rule, regulation) specifically ...
Cicilia IONESCU, Lucian Dorel ILINCUŢĂ
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MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed.
V. V. IEVDOKYMOV, S. F. LEGENCHYK
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Why did(n't) the accountant cross the road? Towards a model of European enforcement of International Financial Reporting Standards [PDF]
, 2004 International studies of accounting have recognised the importance of 'culture' in accounting systems. Various definitions of and proxies for culture have been used in the accounting literature.
Aisbitt, Sally
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Companies Experiences in Applying IFRS in Iran [PDF]
مطالعات تجربی حسابداری مالی, 2022 The need for a set of qualified accounting standards has led to the development of international financial reporting standards. like many other countries globally, Iran has adopted these standards and required their application in a group of capital ...
Ali Rahmani +2 more
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The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 Prior studies provide mixed evidence on whether the transition to International Financial Reporting Standards (IFRS) deters or contributes to greater financial reporting quality.
Ahmed Al-janabi +2 more
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Influence of environmental specificity on financial reporting standards and practice [PDF]
Ekonomski Pogledi, 2014 This paper shows that application of the International Financial Reporting Standards may be considered using several approaches. One approach is that the process of diminishing of differences in financial reporting practices of different countries should
Ivkov Danijela +2 more
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Discussion about the objective of financial reporting based on International Financial Reporting Standards [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial ...
Edyta Łazarowicz
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Profit Distribution in Different Legal Forms of the Society [PDF]
Journal of Research and Innovation for Sustainable Society, 2022 he distribution of profits and the coverage of losses of a company are regulated by positive regulations for all legal forms of companies. They also regulate the issue of financial reporting as a condition for profit sharing.
Živojin Prokopović
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ANALYSIS OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY COUNTRIES WITH ECONOMIES IN TRANSITION [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013 The article deals with experience of application of international financial reporting standards in different countries with economies in transition.
B. Zasadnyi
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