Zobrazeno 1 - 10
of 410
pro vyhledávání: '"accounting reform"'
Publikováno v:
Journal of Accounting & Organizational Change, 2022, Vol. 19, Issue 2, pp. 376-400.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAOC-01-2022-0006
Publikováno v:
Revista de Contabilidad: Spanish Accounting Review, Vol 26, Iss 2 (2023)
This study aims at enriching literature on accounting change by studying the role of the agents in the accounting reform of the Colegio Universidad de Osuna (CUO, College and University of Osuna) in the last quarter of the eighteenth century. The pap
Externí odkaz:
https://doaj.org/article/3c6626f5f5664360a2f0dc213ef24af1
Akademický článek
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Autor:
X. Yu. Kotova, N. N. Shakirova
Publikováno v:
Вестник университета, Vol 0, Iss 1, Pp 130-137 (2022)
Reform in the Russian Federation raises a number of problems, including the regulation of capital and liabilities accounting. The object of the study is the International Financial Reporting Standards impact on the domestic accounting system developm
Externí odkaz:
https://doaj.org/article/c5014056638043a18640c211c3b600af
Autor:
Fabrizio Antolini
Publikováno v:
National Accounting Review, Vol 3, Iss 2, Pp 179-203 (2021)
The accounting reforms of the state, regional and local budgets that began in 2009 and finished in 2016 have improved the quality of public accounting data. Mainly, these reforms were completed for the adoption of the functional classification of exp
Externí odkaz:
https://doaj.org/article/241e98c9fd7f44269e3b6fd9a3db2efe
Autor:
Cristina Elena Georgescu
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XXI, Iss 1, Pp 750-756 (2021)
The scientific approach pinpointed in this paper aims at outlining the serious changes that have occurred in Romania regarding the accounting system operating in the Public Sector. These evolutions have been triggered by the demand to adjust the whol
Externí odkaz:
https://doaj.org/article/6fbc69d729374148b5fbd42b58b772b9
Autor:
Siti-Nabiha, A.K., Jurnali, Teddy
Publikováno v:
Journal of Accounting & Organizational Change, 2020, Vol. 16, Issue 3, pp. 447-467.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JAOC-07-2018-0060
Publikováno v:
Revista de Administração Pública, Vol 54, Iss 1, Pp 11-31 (2020)
Abstract Latin American countries have undergone a growing interest in international accounting standards. Several countries are making progress in the adoption of international standards driven by different internal factors as well as external dynam
Externí odkaz:
https://doaj.org/article/f959e06ea54240bbb67ffeea73a68265
Autor:
TOVMA, Nataliya, Nurgalieva, Gulnar, DZHAKISHEVA, Urasgul, Kupenova, Zhulduz, USSABAYEV, Arman, Aristambayeva, Almira
Publikováno v:
Journal of Environmental Management and Tourism (JEMT). X(08 (40)):1893-1905
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=855133
Publikováno v:
Учёт. Анализ. Аудит, Vol 0, Iss 6, Pp 58-67 (2019)
Introduction, Purpose. The article deals with the accounting for revaluation of property, plant and equipment. There are two accounting procedures for that: the current one running in 2017, and the one to be introduced in 2020. The article aims to ac
Externí odkaz:
https://doaj.org/article/7b7741040ade4aa3bfde4d5b4ee3a169