Results 11 to 20 of about 20,038,831 (292)
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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International Financial Reporting Standards and differential reporting [PDF]
, 2003 This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. It examines the three elements of differential reporting: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.
Jarvis, Robin, Collis, Jill
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The prospects for implementation of international financial reporting standards in the national accounting systems [PDF]
Мир новой экономики, 2018 The article discusses the main tasks and directions of implementation of International financial reporting standards (IFRS); the issues of harmonization and convergence reporting; the relationship of IFRS and generally Accepted accounting principles (US ...
I. M. Dmitrieva
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International Financial Reporting Standards
, 2017 In the textbook the system of the international standards of the financial reporting (IFRS) is analysed: her principles, formation, advantages and expediency of introduction. MFSO are considered all: submission of financial statements; stocks; report on cash flow; accounting policies, changes in the estimated accounting estimates and mistakes, turnkey
Milana Archakova +25 more
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International financial reporting standards
, 2009 Reflects where business is today and conveys the trajectory of business farther into the 21st century. Provides overviews of business topics ranging from culture shock to currency hedging, political risk, offshoring, and transnational corporations.
Sedláčková, Vendula
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An Introduction to International Financial Reporting Standards [PDF]
, 2007 In this article an exposure is given on the basics of International Financial Reporting Standards (IFRS).
Muthupandian, K S
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The usefulness of direct cash flow statements under IFRS [PDF]
, 2013 The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
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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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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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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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