Lobbying and the International Accounting Standards Committee [PDF]
, 2001 Systems theory and agency theory were employed as the theoretical bases for a study of lobbying and the International Accounting Standards Committee (IASC) during the years of the Core Standards Programme, 1993-98.
Day, Robert, Kirsch, R.J.
core
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
Recognition and measurement of assets in accordance with the requirements of regulatory framework [PDF]
Ekonomski Pogledi, 2015 The aim of this paper is to discuss the recognition and measurement of balance sheet assets in accordance with the requirements of professional regulations or The International Accounting Standards, The International Financial Reporting Standards and The
Andrić Mirko, Vuković Bojana
doaj +1 more source
FEBS Open Bio, EarlyView.In a murine model of myocardial ischemia and reperfusion (MI/R), the CD36 azapeptide ligand MPE‐298 reduces cardiac injury and transiently lowers left ventricular long‐chain fatty acids (LCFAs) accumulation 3 h after reperfusion, accompanied by a decrease of oxidative stress and inflammation‐associated genes' expression in the heart and adipose tissue.
Jade Gauvin +12 more
wiley +1 more source
Global financial reporting standards: Consequence and factor of economic globalization [PDF]
Anali Ekonomskog fakulteta u Subotici, 2016 Development of financial reporting standards has been almost entirely nationally oriented for a long period. Consequently, substantial discrepancies among the standards and practices of financial reporting between the countries have appeared, and cause ...
Obradović Vladimir
doaj
Pathways and pitfalls: a qualitative study of student experiences in biomedical science education
FEBS Open Bio, EarlyView.Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell +8 more
wiley +1 more source
The political economy of convergence: The case of IFRS for SMEs. [PDF]
, 2014 This paper examines the processes used by the International Accounting Standards Board (IASB), in achieving widespread convergence to the International Financial Reporting Standards (IFRS) by developing economies.
Devi, Susela Selvaraj, Samujh, Helen
core
Corporate Disclosure Quality: Lessons from Australian Companies on the Impact of Adopting International Financial Reporting Standards [PDF]
, 2008 For annual reporting periods beginning on or after 1 January 2005, Australian companies were required to comply with the Australian equivalents of International Financial Reporting Standards (AIFRS).
Gallery, Gerry T. +5 more
core +1 more source
Vestibular Patient Journey: Insights From Vestibular Disorders Association (VeDA) Registry
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT Objective Vestibular symptoms impose a high burden of disability. Understanding real‐world diagnostic and treatment pathways can identify care gaps and guide interventions. We aimed to characterize symptom profiles, diagnostic trends, provider involvement, and treatment patterns in vestibular disorders.
Ali Rafati +10 more
wiley +1 more source
National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption [PDF]
This study is focused on the linkages between the legislative families as descriptors of national legislative systems and International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB).
Pirtea, Marilen Gabriel +3 more
core +1 more source