Problems and solutions in rent accounting [PDF]
E3S Web of Conferences, 2023 The Republic of Uzbekistan is transitioning to international financial reporting standards, which will significantly improve the transparency of financial reporting. At the same time, the international standards themselves are being updated in connection
Yusupova Malika
doaj +1 more source
International Financial Reporting Standards as a tool for Earnings management [PDF]
SHS Web of Conferences, 2021 Research background: The idea of harmonizing accounting at the international level gradually began to spread from the second half of the 20th century as a result of globalization and the growth of international trade.
Cugova Aneta, Cug Juraj
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
Determination of audit activity in modern conditions [PDF]
, 2009 The task of compulsory audit of financial statements is the provision of reasonable assurance that is accepted and performed by the entity in accordance with the requirements of this Law and international standards of audit by checking the financial ...
Drews, P. +6 more
core +2 more sources
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
PERSEPSI MAHASISWA AKUNTANSI TERHADAP INTERNATIONAL FINANCIAL REPORTING STANDARDS
Among Makarti, 2022 Penelitian ini bertujuan untuk mengetahui gambaran tingkat pengetahuan dan opini mahasiswa terhadap IFRS baik adopsi maupun dampaknya, juga sebagai bahan evaluasi dan pertimbangan bagi akademisi dan institusi pendidikan yang berkaitan dengan ...
Paskah Ika Nugroho, Rosita Adi Kristanti
doaj +1 more source