Results 21 to 30 of about 1,157 (61)

Fundamentos para el estudio de las corrientes de investigación en contabilidad [PDF]

, 2017
La contabilidad como disciplina de conocimiento se alimenta de teorías e investigaciones que permiten ampliar sus postulados y argumentos en la vía de su fundamentación que a la vez impacta en su ejercicio práctico.
Córdoba Martínez, Jorge Xavier, Villarreal, José Luis   +1 more
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"USGAAP x BRGAAP" - UMA ABORDAGEM COMPARATIVA

, 2013
Vide artigo.
Furtado, Paulo Sérgio Machado, Dutra, René Gomes   +1 more
openaire   +1 more source

Revelación de la información financiera y no financiera: informes integrados [PDF]

, 2013
La desconfianza de los mercados y de los inversores en relación a la transparencia y sostenibilidad de las empresas exige avanzar en modelos informativos que den respuestas a estas nuevas demandas.
Fernández Daza, Eliseo, Ramón-Dangla, Remedios   +1 more
core   +1 more source

AMERICAN ACCOUNTING [PDF]

, 2005
The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world.
Mihaela Onica
core  

The influence of specific accounting differences on the choice between IFRS or US GAAP. [PDF]

Due to the increased competition on capital markets and given the global importance of US markets, IFRS and US GAAP are competing to become the world standards set. Although comparable in many aspects, IFRS and US GAAP still differ in accounting for some
Gaeremynck, Ann, Van der Meulen, S, Willekens, Marleen   +2 more
core  

Evaluating, taxing and insuring agricultural enterprises [PDF]

, 2011
By analyzing the pros and cons of the US farms taxation methodologies, this paper aims to suggest that best practice of taxing farms in transition economies would be consistent with a multiple of cash flow valuation approach and suggests that a liquid ...
Limberea, Cicero I.
core  

Corporate control and governance practices in Russia [PDF]

, 2003
In Russia, the problem of corporate governance has become a frequent subject for discussion. Stories now abound about questionable corporate governance practices, such as share dilution, asset stripping, transfer pricing, complex ownership structures ...
Iji, Y.
core  

Evaluating, taxing and insuring agricultural enterprises [PDF]

By analyzing the pros and cons of the US farms taxation methodologies, this paper aims to advise that best practice of taxing farms in transition economies would be consistent with a multiple of cash flow valuation approaches and suggests that a liquid ...
Cicero I Limberea
core   +1 more source

Роль МСФЗ в об’єктивному розкритті фінансової інформації ТНК [PDF]

, 2012
У даній роботі досліджено принципи, основні припущення, особливості МСФЗ, проведено порівняння МСФЗ із національними та загальноприйнятими принципами бухгалтерського обліку, досліджуються можливі шляхи викривлення фінансових показників і методи їх ...
Квачук, Ярослав Олександрович
core   +1 more source

Studi Perbandingan Tingkat Kepatuhan Adopsi International Financial Reporting Standard (Ifrs) Di 12 Negara [PDF]

, 2015
This study aims to examine how the level of compliance of the research object in adopting IFRS. This research was conducted by using the comparative method of qualitative analysis on the companies selected to represent the 12 states research object ...
Dewanti, D. K. (Devi), Kiswara, E. (Endang)   +1 more
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