Zobrazeno 1 - 10
of 2 445
pro vyhledávání: '"Comprehensive income"'
Publikováno v:
Accounting Research Journal, 2024, Vol. 37, Issue 5, pp. 524-539.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARJ-02-2024-0055
Publikováno v:
Malete Journal of Accounting and Finance, Vol 4, Iss 2 (2024)
Switch from Statement of Accounting Standard (SAS) to the International Financial Reporting Standards (IFRS) in Nigeria requires reporting entities to mark-to-market financial assets and liabilities and to recognise holding gains and losses as items
Externí odkaz:
https://doaj.org/article/e77e6556e94249398192df63e239e2e9
Publikováno v:
Journal of Economic and Administrative Sciences, 2022, Vol. 40, Issue 2, pp. 388-403.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JEAS-10-2021-0201
Autor:
Oldiano Tito Nugraha
Publikováno v:
Jurnal Akuntansi Kontemporer, Vol 16, Iss 1, Pp 01-12 (2024)
Research Purposes. This research aims to examine studies regarding investor and contractual profits from Other Comprehensive Income (OCI), as well as its components can provide more evidence regarding whether there are characteristics that differenti
Externí odkaz:
https://doaj.org/article/dcf5f582795a4a7e801977e7b4082b33
Autor:
Marhaendra Kusuma, Sri Luayyi
Publikováno v:
Journal of Accounting and Investment, Vol 25, Iss 1, Pp 112-136 (2024)
Research aims: Fair value accounting, fairness, and transparency are the basis for other comprehensive income (OCI), profit, and equity attributable. This research aims to analyze the impact of adding this information on external audit fees, consider
Externí odkaz:
https://doaj.org/article/b161895795c043f3b7eb74cbfe3aed86
Autor:
Marshall, Beverly, Jin, Han
Publikováno v:
Accounting Research Journal, 2023, Vol. 36, Issue 4/5, pp. 415-433.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARJ-10-2022-0272
Autor:
Arsenijević Aleksandra, Spasić Dejan
Publikováno v:
Anali Ekonomskog fakulteta u Subotici, Vol 2023, Iss 49, Pp 117-131 (2023)
In response to investor demands, with the introduction of the fair value (FV) concept, other comprehensive income (OCI) has become a significant indicator of changes in the current values of certain financial statement items in successive periods. Al
Externí odkaz:
https://doaj.org/article/d9069949b6af4d5b99b0990e79614ffc
Autor:
Indradi
Publikováno v:
Ilomata International Journal of Tax and Accounting, Vol 4, Iss 2, Pp 250-264 (2023)
There are two fundamental issues of taxing repo based on Indonesian Income Tax Law. First, there is no specific tax law addressing repo transaction and second, Indonesia applies hybrid income tax system, global and schedular income tax. This paper ai
Externí odkaz:
https://doaj.org/article/bff07cdadf65491884c88c94c7c2ed61
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