Zobrazeno 1 - 10
of 82
pro vyhledávání: '"Accounting harmonisation"'
Autor:
Bekiaris, Michalis, Paraponti, Thekla
Publikováno v:
Journal of Accounting & Organizational Change, 2022, Vol. 19, Issue 2, pp. 296-325.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAOC-02-2021-0023
Autor:
Abras, Ahmad, Jayasinghe, Kelum
Publikováno v:
Accounting, Auditing & Accountability Journal, 2022, Vol. 36, Issue 1, pp. 238-266.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AAAJ-03-2020-4487
Publikováno v:
Journal of Financial Reporting and Accounting, 2021, Vol. 19, Issue 5, pp. 861-884.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRA-07-2020-0193
Publikováno v:
Revista Brasileira de Gestão De Negócios, Vol 21, Iss 2, Pp 365-386 (2019)
Purpose – The goal of this paper is to prove if there is a change in the Spanish professionals´ perception about the accounting reform in Spain due to the adaptation to IFRS, depending on when it is analysed, and also if this opinion depends on t
Externí odkaz:
https://doaj.org/article/606d08b2bdff49fdbc54a21f7288805c
Publikováno v:
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 4 No. 3-2 (2023): Empirical Research; 624-641
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 4 No. 3-2 (2023): Recherches Empiriques; 624-641
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 4 No. 3-2 (2023): Recherches Empiriques; 624-641
The objective of this article is to question the existence and relevance of accounting policies in public hospitals in a health crisis situation. The political-contractual theory allows us to lay the groundwork for an explanatory model of accounting
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1db71608c9c62f3a02a08820c9606d94
Autor:
Legenzova Renata
Publikováno v:
Economics and Business, Vol 28, Iss 1, Pp 33-37 (2016)
The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process. Accounting harmonisation is commonly associated with worldwide
Externí odkaz:
https://doaj.org/article/4c585550055e49fe8e9a8d06b521826f
International Public Sector Standards (IPSAS) have been in existence for more than two decades now.1 Developed by the International Public Sector Accounting Standards Board (IPSASB), the IPSAS are designed for application by national, regional and lo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dris___00958::1fbbe6a9c18cf6f8d48ba5e99cc40f51
https://research.cbs.dk/en/publications/8aab41a9-fd51-4e99-8dac-7eb76d8d12ec
https://research.cbs.dk/en/publications/8aab41a9-fd51-4e99-8dac-7eb76d8d12ec
Yes
This study examines the extent to which the change from UK GAAP to IFRS has affected companies listed on the Alternative Investment Market (AIM) in the UK. The results suggest that, on average, profit reported under IFRS is higher than that
This study examines the extent to which the change from UK GAAP to IFRS has affected companies listed on the Alternative Investment Market (AIM) in the UK. The results suggest that, on average, profit reported under IFRS is higher than that
Externí odkaz:
http://hdl.handle.net/10454/17131
Autor:
Piłacik, Joanna, Śnieżek, Ewa
Publikováno v:
Zeszyty Teoretyczne Rachunkowości / Theoretical Journal of Accounting. (80):39-55
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=36254
Akademický článek
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