Zobrazeno 1 - 10
of 32
pro vyhledávání: '"IASB-FASB"'
Autor:
Lucia Mellado, Laura Parte
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 20, Iss 2, Pp 131-142 (2017)
The highly controversial lease standard-setting project that will replace the standards currently in place, establishes a new approach that includes the recognition of all assets and liabilities associated with lease contracts on the balance sheet, r
Externí odkaz:
https://doaj.org/article/b06fdb1174db40afadf654d872ab56d5
Publikováno v:
Enfoque, Vol 32, Iss 2, Pp 101-117 (2013)
The IASB and the FASB, in 2010, made available to the community the Exposure Draft2010/9 - Leases. This document proposed a different model of existing accounting of leasing transactions for both lessors and lessees. Among the main changes is the abo
Externí odkaz:
https://doaj.org/article/812a3aecb8cc40c7867839f880ab3c12
Autor:
Lucía Mellado, Laura Parte
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 20, Iss 2 (2016)
The highly controversial lease standard-setting project that will replace the standards currently in place, establishes a new approach that includes the recognition of all assets and liabilities associated with lease contracts on the balance sheet, r
Externí odkaz:
https://doaj.org/article/57b8f7c98ada404396e77b19d98fd090
Autor:
Yolanda Ramírez Córcoles
Publikováno v:
Intangible Capital, Vol 6, Iss 2, Pp 185-201 (2010)
This study aims at analysing the accounting treatment for identifiable intangible assets. Our research is based on the analysis of the Spanish regulation under the current General Accounting Plan of 2007 (from now on referred to as PGC-2007) and the
Externí odkaz:
https://doaj.org/article/36de339dee7249c4bdf4b8d55ec78234
Autor:
Cozma Ighian Diana
Publikováno v:
Annals of the University of Oradea: Economic Science, Vol 3, Iss 1, Pp 855-859 (2009)
The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concep
Externí odkaz:
https://doaj.org/article/767d6a3ce19247cea1a2bcff56aff4b4
The process of creating and issuing internationally accepted accounting standards is usually long-lasting and complex process. Accounting standards which are most widely applied are International Financial Reporting Standards and US Generally Accepte
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=57a035e5b1ae::3705afd96c3086565d8af596709b1a87
https://www.bib.irb.hr/969455
https://www.bib.irb.hr/969455
Autor:
Nartova, Darya
This thesis focuses on the convergence project of IASB and FASB with the aim to create a new lease standard. The main goal of this thesis is to point on weakness of existing IAS 17 which is criticized, go through the history of the project developmen
Externí odkaz:
http://www.nusl.cz/ntk/nusl-203714
Autor:
Nartova, Darya
This thesis focuses on the convergence project of IASB and FASB with the aim to create a new lease standard. The main goal of this thesis is to point on weakness of existing IAS 17 which is criticized, go through the history of the project developmen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2186::f91c79a53387a142c4c559b43db0555c
http://www.nusl.cz/ntk/nusl-203714
http://www.nusl.cz/ntk/nusl-203714
Participação no processo que antecedeu a IFRS 16 - locações: um contributo para o estudo do lobbying
Autor:
Monteiro, A. T., Lopes, A. I.
Em 2019 entrará em vigor a IFRS 16, Leasing, dez anos depois de ter sido pela primeira vez incluída na agenda do IASB. O presente estudo analisa as 645 comment letters submetidas para apreciação da proposta sobre o reconhecimento dos contratos de
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1199::b7b9767280dacc79ebe6cf09d87251f5
https://ciencia.iscte-iul.pt/id/ci-pub-40912
https://ciencia.iscte-iul.pt/id/ci-pub-40912
Autor:
Joanna Zuchewicz
Publikováno v:
Equilibrium. 7:77-95
The objective of the hereby paper is to indicate, on the one hand, the need for transformations in financial reporting as the basic source of information about the financial situation of an economic entity indispensable in the decision making process
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a36cc651e3d5f00b87c592f5b1d306ca
https://doi.org/10.12775/equil.2012.012
https://doi.org/10.12775/equil.2012.012