Results 31 to 40 of about 20,038,831 (292)

Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach [PDF]

تحقیقات مالی, 2021
The purpose of this study is to use expert opinions to identify and clarify the obstacles to the implementation of International Financial Reporting Standards in Iran.
Ahad Hosseini, Saaed Jabbarzade Kangaarloye, Jamal Bahri Sales, Rasol Sadi   +3 more
doaj   +1 more source

International financial reporting standards as the basis of financial reporting for listed companies [PDF]

Anali Ekonomskog fakulteta u Subotici
Purpose: The research explores the specificities and differences in the application of International Financial Reporting Standards (IFRS) as the basis for financial reporting by listed companies worldwide. The primary issue addressed is the inconsistency
Stanković Predrag, Dimitrijević Dragomir   +1 more
doaj   +1 more source

The place of ethics in the implementation of international accounting standards [PDF]

New Applied Studies in Management, Economics & Accounting, 2018
Many studies have been conducted in the field of ethics in accounting and auditing. In this study, using the method of document mining and studying the existing texts in the field of ethics and International Financial Reporting Standards, the position of
Roya Darabi, Ahmad Makhmalbaf, Fariba Hadinia   +2 more
doaj   +1 more source

THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN ROMANIA: ADVANTAGES AND MAIN PROBLEMS [PDF]

Strategii Manageriale, 2014
This work is meant to analyze the implementation of International Financial Reporting Standards in Romania. The work tries to focus on the benefits and challenges of International Financial Reporting Standards, mainly on factors pertaining to its ...
Diana-Andreea, TRAISTARU
doaj  

Financial reporting in the context of the application of International Financial Reporting Standards

, 2021
Abstract: With the help of IFRSs, any entity can present and prepare its financial statements on the same basis as any other entity in any state that applies IFRSs. Comparing financial data is much easier than applying different accounting standards.
PANTAZI, Anca Alexandra, VASILE, Emilia
openaire   +1 more source

Early Body Mass Index z‐Score Change and Resolution of Severe Malnutrition in Children With Sickle Cell Anemia in a Low‐Income Setting: A Prospective Single‐Arm Extension Study

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Children with sickle cell anemia (SCA) in low‐income settings are at risk of severe malnutrition, but optimal nutritional management has not been established. We evaluated an intensified ready‐to‐use therapeutic food (RUTF) regimen in children with persistent severe malnutrition after initial treatment and assessed whether early ...
Safiya Gambo, Shehu Umar Abdullahi, Hassan Adam Murtala, Halima Kabir, Khadija A. Shamsu, Sari A. Acra, Virginia A. Stallings, Mark Rodeghier, Michael R. DeBaun, Lauren J. Klein   +9 more
wiley   +1 more source

Referral Patterns and Diagnostic Timeliness in Pediatric Cancer: A Hospital‐Based Study in Indonesia

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Timely diagnosis and treatment are critical for improving survival among children with cancer. In low‐ and middle‐income countries (LMICs), delays are common and may be influenced by fragmented referral pathways and diagnostic limitations.
Nur Melani Sari, Regina Hadi Putri, Fatimah Assyifa, Judith Spijkerman, Gertjan Johannes Kaspers, Susi Susanah   +5 more
wiley   +1 more source

Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper

, 2005
In June 2004 the IASB issued the Discussion Paper 'Preliminary Views on Accounting Standards for Small and Medium-Sized Entities'. This invited comments on the central question of whether the IASB should develop separate standards for small and medium ...
Evans, Lisa, Gebhardt, Guenther, Di Pietra, Roberto, Thinggard, Frank, Vehmanen, Petri, LISA EVANS, Wagenhofer, Alfred, Mora, Araceli, Marton, Jan, Hoogendoorn, Martin   +9 more
core   +1 more source

Multivariate accounting in international financial reporting standards

Problems of Theory and Methodology of Accounting, Control and Analysis, 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. The differences of the accounting selection adjustment procedure in US GAAP and IFRS are considered.
Ievdokymov, Victor Valeriiovych, Legenchyk, Sergiy Fedorovych   +1 more
openaire   +4 more sources

Evidence‐Based Clinical Practice Guidelines for the Management of Pediatric Febrile Neutropenia: Resource‐Sensitive Recommendations for the Asian Continent

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Febrile neutropenia (FN) is a frequent and serious complication in children receiving cancer therapy. Standardizing FN management across Asia is challenging due to variable healthcare infrastructure, diagnostic capacity, and infection patterns; however, it could improve resource use and patient outcomes.
Joliza Patricia Cañeba, Shweta Bansal, Tea Reljic, Allyne Montecillo‐Aguelo, Hamidah Alias, Farrah Amaranto, Maria Stella Aquino‐Calingasan, Bambang Ardianto, Eggi Arguni, Sally Blair, Thi Tam Dang, Maria Beatriz Gepte, Samanmalee Gunasekara, Andini Handayani, Miriam Kimpo, Catherine G. Lam, Nawachai Lertvivatpong, Sergio Licona, Ana Loseo, Ratha Mlis, Vivian Moreno Berrio, Nguyen Hoai Anh, Anna Lisa Ong‐Lim, Ha Thu Pham, Krishna Sagar Sharma, Bun Sereyleak, Sally Jane G. Velasco‐Aro, Su Yadana, Ambuj Kumar, Sheena Mukkada   +29 more
wiley   +1 more source