Results 71 to 80 of about 474,366 (198)

Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes [PDF]

This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards ...
Nistor, Cristina Silvia, Deaconu, Adela, Filip, Crina   +2 more
core   +1 more source

The usefulness of direct cash flow statements under IFRS [PDF]

, 2013
The International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have recently proposed to mandate the use of direct cash flow statements as part of their project to harmonise accounting standards.
Duboisée de Ricquebourg, Alan Jonathan
core  

Searching and reporting in Campbell Collaboration systematic reviews: A systematic assessment of current methods

Campbell Systematic Reviews
The search methods used in systematic reviews provide the foundation for establishing the body of literature from which conclusions are drawn and recommendations made.
Sarah Young, Heather MacDonald, Diana Louden, Ursula M. Ellis, Zahra Premji, Morwenna Rogers, Alison Bethel, David Pickup   +7 more
doaj   +1 more source

Standardised Transparent Orthopaedic Reporting and Modelling for AI (STORM‐AI)—Guidelines for reporting artificial intelligence studies in orthopaedics from the ESSKA AI Working Group

Journal of Experimental Orthopaedics
Purpose The rapid growth of Artificial Intelligence (AI) in orthopaedic research has led to inconsistencies in study reporting, hindering evaluation and clinical translation.
Felix C. Oettl, Bálint Zsidai, Yinan Yu, James Pruneski, Thomas Tischer, Ayoosh Pareek, Alberto Grassi, Stefano Zaffagnini, Michael T. Hirschmann, Kristian Samuelsson, ESSKA Artificial Intelligence Working Group   +10 more
doaj   +1 more source

Financial Reporting – from Responsibilities to the Quality Assurance Systems [PDF]

Particularities of the financial reporting exigencies suppose realistic approaches which are under the sign of at least two targets: on the one hand the correct understanding of the role of a relevant and reliable financial reporting and of the ...
Aureliana ROMAN, Maria MANOLESCU
core  

A Comparison Of Chinese Accounting Standards And International Financial Reporting Standards [PDF]

, 2015
Twenty-five years ago, the Chinese accounting system was not like it is today. Globally recognized international accounting standards did not exist and, understanding there were problems with financial reporting in China, the Chinese government started ...
Chen, Siqi
core  

International Financial Reporting Standards and banking regulation: A comeback of the state? [PDF]

The European Union began using accounting rules defined by an independent private sector regime as compulsory norms in 2005. Is the incorporation of these International Financial Reporting Standards (IFRS) into European law a viable solution to combine ...
Grasl, Maximilian
core  

FINANCIAL REPORTING IN THE LODGING INDUSTRY FROM THE SEGMENT REPORTING ASPECT [PDF]

Quality of accounting reporting system reflects the accomplisheddevelopment stage of the accounting information system and its ability to satisfydifferent external and internal accounting information needs. One of the mostimportant sources of information
Andor Pajrok
core  

Standards on Corporate and Public Sustainability Reporting

Standards
Sustainable development, with its three pillars (environmental, social, and governance, ESG), is crucial for human well-being. Climate change is occurring faster than expected.
Peter Glavič
doaj   +1 more source

Keeping the Promise of Global Accounting Standards [PDF]

In this Policy Brief, PIIE Visiting Fellow Nicolas Véron provides a comprehensive analysis of the strategic challenges facing the attempt to harmonize the world's accounting practices through the global spread of International Financial Reporting ...
Nicolas Veron
core   +3 more sources