Results 161 to 170 of about 468 (176)
Porównywalność informacji sprawozdawczych w świetle założeń koncepcyjnych MSSF [PDF]
Finanse, Rynki Finansowe, Ubezpieczenia, 2017 Purpose – Purpose of this article is to indicate an importance of different aspects of comparability for usefulness of reporting information. Design/methodology/approach – This article is based on literature studies and analysis of Polish accounting law. Findings – Indication of importance of comparability as a qualitative characteristic, which expands
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IEEE Transactions on Intelligent Transportation SystemsT-TITS accepted, code ...
, Xin Jin
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Third International Conference on Algorithms, Microchips, and Network Applications (AMNA 2024)
Jianlei Zhang
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Jianlei Zhang
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Koncepcje zysku w ekonomii i rachunkowości. Perspektywa MSR/MSSF
The concepts of profit in economics and accounting. IAS/IFRS accounting standards perspective The nature of profit has been one of the central problems of economics and accounting for centuries. However, the academic attention paid to this area is still well justified.openaire +1 more source
Transformacja regulacji MSR/MSSF na przestrzeni 25 lat: porównanie stanu z 2000 i 2025 roku
Przestrzeń, Ekonomia, SpołeczeństwoPurpose: The aim of the article is a comparative analysis of the principles of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) in 2025 and 2000. The hypothesis put forward by the author is that the development of accounting in this period was a gradual evolution, not a revolution – the changes introduced ...
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