Results 91 to 100 of about 16,584 (300)

EFECTOS DE LA IMPLEMENTACIÓN DE LA NORMATIVA CONTABLE INTERNACIONAL EN LAS EMPRESAS PÚBLICAS DEL SECTOR ELÉCTRICO COLOMBIANO

Revista Criterio Libre, 2018
The article analyzes the effects of the implementation of Resolution 743 of 2013 on the accounting information of public companies in the Colombian electricity sector, which refers to the adoption of International Financial Reporting Standards (
Edison Fredy León Paime, Jorge Suárez Tirado   +1 more
doaj   +1 more source

Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports

Agribusiness, EarlyView.
ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley   +1 more source

The Implementation of Accrual Accounting in Lithuania’s Public Sector: Retrospective Assessment of the Challenges

Buhalterinės Apskaitos Teorija ir Praktika
The article analyses the reform of the Lithuanian public sector accounting system, with an emphasis on the transition from cash-based to accrual-based accounting based on International Public Sector Accounting Standards (IPSAS).
Asta Šalienė, Greta Timukaitė
doaj   +1 more source

Budgetary and accounting experience in public sector- comparative case study [PDF]

During the last decade the public sector has been affected by the introduction of significant reforms in the public accounting system in the international context. During the reform process different countries have put into practice numerous intermediate
László Áron Kóczy, Rodica Gabriela Blidisel, Andra Pop, Adina Popa   +3 more
core  

Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives

, 2017
Accounting systems play a hidden but fundamental role as mode and instrument of representation, coordination and organisation for the public sector and its specific public action.
Yuri Biondi, Biondi, Yuri
core   +1 more source

Agricultural Diversification at the Margin. Strategies and Determinants in Italian Mountain and Remote Areas

Agribusiness, EarlyView.
ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli, Francesco Pagliacci, Paola Gatto   +2 more
wiley   +1 more source

European Public Sector Accounting Standards (EPSAS) – Opportunities and Challenges in European Public Sector Accounting. Insights from Literature [PDF]

Ovidius University Annals: Economic Sciences Series
The present paper aims at identifying the current state in the development of the European Public Sector Accounting Standards (EPSAS) framework, in the context of the prior existence and the widely recognized global accounting standards for governments
Ioana Gemenel , Teodora Maties (Cucerzan)   +1 more
doaj  

Topological Properties of International Commodity Market: How Uncertainty Affects the Linkages?

Agribusiness, EarlyView.
ABSTRACT The study aims to explore the network topology of the international commodity market by examining the interconnections among 21 commodity futures across various categories, including energy, precious and industrial metals, and agriculture. We analyze the market structure of these commodity futures under both low and high uncertainty conditions
Ibrahim Yagli, Bayram Deviren
wiley   +1 more source

و اقع النظام المحاسبي العمومي الجزائري والإصلاحات المتخذة لتبني المعايير المحاسبية الدولية للقطاع العام The realityu of the Algerian public accounting system and the reforms taken to adopt the International Public Sector Accounting Standards

المجلة الدولية للأداء الاقتصادي, 2022
تهدف هده الدراسة الى معرفة مدى موائمة النظام المحاسبي العمومي الجزائري لتبني المعايير المحاسبية الدولية للقطاع العام، والتعرف على الإصلاحات التي باشرت بها الجزائر في إطار تبني هده  المعايير، وللوصول الى أهداف هده الدراسة تم الاعتماد على المنهج الوصفي ...
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doaj  

IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS- [PDF]

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which different companies from Europe use samemethods when reporting their intangible assets.
Ioana-Maria Dragu, Adriana Tiron Tudor
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