Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
, 2012 Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Mangena, M, Ye, G, Chamisa, E
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Research, Analysis and Insight into National Standards (RAINS) Project. First Report: Researching Schools’ Enactments of New Zealand’s National Standards Policy [PDF]
, 2012 This is the first report of the Research, Analysis and Insight into National Standards (RAINS) project, one year into a three-year study of the introduction of National Standards into New Zealand primary and intermediate ...
Easter, Ann, Thrupp, Martin
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International Financial Reporting Standards (IFRS) implementation: institutional arrangements [PDF]
The adoption of International Financial Reporting Standards (IFRS) affects all aspects of business, including financial reporting systems, internal controls, cash management, treasury, management compensation, taxes and legal procedures.
Abu Taleb, Mohammad, Rashid, Afzalur
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CABI One HealthBackground: The One Health approach, which integrates human, animal, and environmental health, is crucial for addressing complex global health threats. However, the epidemiological methods underpinning this approach have not been systematically evaluated.
Juan-Pablo Villanueva-Cabezas +4 more
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Benefits and costs of International Financial Reporting Standards (IFRS) implementation [PDF]
The International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standards Board (IASB) to prepare financial reports.
Abu Taleb, Mohammad, Rashid, Afzalur
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Przegląd Prawniczy Uniwersytetu im. Adama MickiewiczaThe disclosure of enterprises’ achievements in the field of sustainable development requires the use of a specific set of indicators framed in a coherent reporting system.
Ryszard Kamiński
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Reporting standards for child health research were few and poorly Implemented. [PDF]
, 2023 OBJECTIVES This study aims to identify existing reporting standards for child health research, assess the robustness of the standards development process, and evaluate the dissemination of these standards.
Estill, Janne Anton Markus +21 more
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Development of a Non-financial Reporting for Oil Сompanies
Учёт. Анализ. Аудит, 2022 The article discusses the development of non-financial reporting of companies in the oil sector from the standpoint of increasing stakeholder interest in non-financial information itself and the need for its consistency and comparability. We analyzed the
R. G . Kaspina, Z. A. Chistopolova
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Journal of Economic and Financial Sciences, 2018 Using an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early.
Nakita Swait, Adnan Patel, Warren Maroun
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Accounting Classification in the Era of International Financial Reporting Standards: The case of Africa [PDF]
, 2023 This paper presents the first empirical test of a hypothetical classification of financial reporting in Africa based on de facto or actual practices as opposed to de jure rules.
Elad, C., Shah, N.S., Agyeman, C.
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