Results 281 to 290 of about 412,651 (298)

Evaluation of Provisions, Contingent Liabilities and Contingent Assets within Turkish Accounting Standards and Tax Legislation Context

Liabilities generated from a past transaction, which are to be paid however their amount is not determined, or whose amount, duration and payment portion are determined called as provisions. Contingent liabilities are liabilities which are generated from a past transaction though their recognition is dependent on occurrences out of entities’ control ...
AKÇA, Neslihan, GÖNEN, Seçkin
openaire   +1 more source

The political economy of International Accounting Standards

Review of International Political Economy, 2006
Andreas Nölke
exaly  

An analysis of the factors affecting the adoption of international accounting standards by developing countries

The International Journal of Accounting, 2006
Daniel Zeghal, Karim Mhedhbi
exaly  

On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system

Journal of Accounting and Public Policy, 2008
Marco Trombetta
exaly  

A Comparative study between Turkish tax laws and international accounting standards: effect of deferred tax on profit

2016
This thesis has been written to explain and emphasize the differences between the Turkish Tax Laws and International Accounting Standards which cause the phenomenon called deferred tax. The purpose of the research is to identify individual reasons particularly influential in creating deferred tax through a thorough literature examination, then later ...
openaire   +1 more source

Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting

International Review of Administrative Sciences, 2016
Isabel Brusca
exaly  

The need of accounting standards for Islamic financial institutions: evidence from AAOIFI

Journal of Islamic Accounting and Business Research, 2013
Adel Sarea, Mustafa Mohd Hanefah
exaly  

Efficiency in accounting education: evidence from Turkish Universities

Critical Perspectives on Accounting, 2009
exaly  

The interplay between accounting professionals and political ideologies: The emergence of Chinese accounting standards from 1978 to 1992

Accounting History, 2018
Lina Xu, Corinne Cortese, Eagle Zhang
exaly  

Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards

Journal of Economics, Finance and Administrative Science, 2013
exaly