Results 61 to 70 of about 474,366 (198)
Cogent Economics & Finance, 2020 Institutional factors that enhance the quality of financial reporting and sharing of credit information can alleviate informational gaps between contracting parties and improve loan contract terms.
Balagopal Gopalakrishnan +1 more
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Post-Enron implicit audit reporting standards: sifting through the evidence. [PDF]
The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the audit firms (Asthana et al. 2003; Chaney and Philipich 2002; Krishnamurthy et al. 2002; Callen
Willekens, Marleen +2 more
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Соціальна економікаThe purpose of this article is to identify the key areas for further improvement of the organizational, methodological and regulatory support for the preparation and submission of non-financial reporting by Ukrainian enterprises in the context of ...
Oksana Nesterenko, Alina Kyzym
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Harmonization of Accounting Standards [PDF]
, 2002 This research has been carried out to review the effectiveness of the European Commission (EC) Directive on regulating financial reporting policies and practices of companies in the EU member countries.
Tayong Nting, Rexon +1 more
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Fair Value in the light of IFRS 13 «Fair Value Measurement»
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015 The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the ...
V.V. Svitselska
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Ewolucja standardów sprawozdawczości według segmentów działalności w ramach IFRS i jej uwarunkowania
Copernican Journal of Finance & Accounting, 2013 W historii Międzynarodowych Standardów Sprawozdawczości Finansowej wyróżnia się trzy standardy poświęcone sprawozdawczości według segmentów działalności. Należą do nich: IAS14, IAS14R oraz IFRS8. Celem artykułu jest prezentacja zmian, jakie zaszły między
Tomasz Zimnicki
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Standards for reporting the optical aberrations of eyes [PDF]
, 2002 In response to a perceived need in the vision community, an OSA taskforce was formed at the 1999 topical meeting on vision science and its applications (VSIA-99) and charged with developing consensus recommendations on definitions, conventions, and ...
Applegate, Raymond A. +3 more
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Enforced Standards Versus Evolution by General Acceptance [PDF]
Conventions as well as standards influence the practice of financial reporting. Financial reporting standards arise as legislated rules, enforced by the power of law.
Maier, Michael +2 more
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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
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BJA OpenBackground: Interventions from RCTs can only be replicated and implemented if reported in sufficient detail. This study developed frameworks to assist researchers with describing, monitoring, and reporting the key components of anaesthetic interventions ...
Karen D. Coulman +28 more
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