Zobrazeno 1 - 10
of 963
pro vyhledávání: '"Faithful representation"'
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 48, Iss 1, Pp 137-154 (2024)
Purpose: The purpose of the article is to expand the discussion on the truth and fairness concept and faithful representation in financial statements, and to investigate how accounting practitioners perceive the qualitative characteristics of faithfu
Externí odkaz:
https://doaj.org/article/70c67ed50b5f49029f2c861bd25b1f77
Autor:
Rutherford, Brian A.
Publikováno v:
Meditari Accountancy Research, 2023, Vol. 31, Issue 6, pp. 1798-1826.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MEDAR-08-2021-1393
Publikováno v:
Journal of Applied Accounting Research, 2022, Vol. 23, Issue 5, pp. 1114-1134.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAAR-05-2021-0139
Autor:
Hartmann, Berit
Publikováno v:
Qualitative Research in Accounting & Management, 2021, Vol. 19, Issue 4, pp. 386-415.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/QRAM-08-2020-0140
Autor:
Ayodeji T. Ajibade, Nelson Okutu, Folorunsho Akande, Jerry D. Kwarbai, Ifayemi M. Olayinka, Ayooluwa Olotu
Publikováno v:
Cogent Business & Management, Vol 9, Iss 1 (2022)
Development banks were designed to achieve the government’s economic priorities that were not adequately addressed by the banking industry. Studies, however, show that the activities of some development banks in Nigeria have not been as impacting a
Externí odkaz:
https://doaj.org/article/ba62f7b3ddc64fa4a85f765f51a9ceaf
Publikováno v:
International Journal of Group Theory, Vol 9, Iss 3, Pp 143-155 (2020)
Groups of $F$-type were introduced in [B. Fine and G. Rosenberger, Generalizing Algebraic Properties of Fuchsian Groups, \emph{London Math. Soc. Lecture Note Ser.}, \textbf{159} (1991) 124--147.] as a natural algebraic g
Externí odkaz:
https://doaj.org/article/c84e31721dec4feaa50ddfb19ebdb1ea
Autor:
Tatyana G. Arbatskaya
Publikováno v:
Финансовый журнал, Vol 12, Iss No. 2, Pp 96-110 (2020)
The development of accounting for public sector entities and its convergence with public sector IFRS pose new methodical and methodological problems. Inventory is essential to ensure faithful representation of financial reports provided to users. Thi
Externí odkaz:
https://doaj.org/article/4907bff3dd6c45bf95a14731e723c3b5
Akademický článek
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Publikováno v:
Journal of Financial Regulation and Compliance, 2019, Vol. 27, Issue 1, pp. 31-42.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRC-03-2018-0048
Autor:
Mihaela Enachi, Daniel Botez
Publikováno v:
Studies and Scientific Researches: Economics Edition, Vol 0, Iss 33 (2021)
Accounting is influenced by a variety of historical, economic, cultural, and other non-accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation
Externí odkaz:
https://doaj.org/article/f56f91f732c64874a3337cbbe862ac07