Zobrazeno 1 - 10
of 84
pro vyhledávání: '"U.S. GAAP"'
Publikováno v:
HighTech and Innovation Journal, Vol 4, Iss 3, Pp 515-530 (2023)
IFRS 13 had its mandatory implementation on January 1st, 2013. The new accounting standard, which represents one step closer to harmonization between U.S. GAAP and IFRS, aims to eliminate inconsistencies in fair value measurement and its related disc
Externí odkaz:
https://doaj.org/article/5d93726ccb824f12be5404dae7c2cc81
Autor:
Andreas Vernando
Publikováno v:
BAKI (Berkala Akuntansi dan Keuangan Indonesia), Vol 6, Iss 1SP, Pp 122-134 (2021)
FASB and IASB have differences in setting the accounting standard for fixed asset. The FASB does not allow firms to restore the asset value that has been written down, while the IASB allow companies to recover the asset values that has been written d
Externí odkaz:
https://doaj.org/article/12e1f9d50ec94797b88c8229cbdb5fe3
Autor:
Oreshkova, Hristina
Publikováno v:
Knowledge - International Journal. 40(1):85-95
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=927290
Autor:
Gordon, Elizabeth A., Hsu, Hsiao-Tang
Publikováno v:
The Accounting Review, 2018 Jan 01. 93(1), 187-211.
Externí odkaz:
https://www.jstor.org/stable/26551298
Akademický článek
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Autor:
Brabec, Zdeněk
Publikováno v:
Nauki o Finansach / Financial Sciences. (2 (15)):23-36
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=212520
Publikováno v:
Anale. Seria Ştiinţe Economice. Timişoara / Annals. Economics Science Series. Timişoara. XVI(16):705-711
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=217716
Publikováno v:
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 60, Iss 2, Pp 315-324 (2012)
The revised accounting rules applicable to business combinations in force on July1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization
Externí odkaz:
https://doaj.org/article/c3ed1aab7c184b968dcbc3c37fa867aa
Publikováno v:
Revista Contabilidade & Finanças, Vol 20, Iss 50, Pp 25-45 (2009)
Esta pesquisa avalia a materialidade das diferenças de reconciliação dos lucros divulgados por empresas brasileiras. Dada a inexistência de demonstrações contábeis conforme as IFRS publicadas por empresas brasileiras, a amostra foi composta de
Externí odkaz:
https://doaj.org/article/2c17af3e6f2e4e51a98f877883bfb436