Zobrazeno 1 - 10
of 499
pro vyhledávání: '"accounting regulation"'
Publikováno v:
Accounting, Auditing & Accountability Journal, 2024, Vol. 37, Issue 9, pp. 216-247.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AAAJ-07-2022-5946
Autor:
S. V. Asriev
Publikováno v:
Вестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 3, Pp 134-141 (2024)
The article tries to substantiate the extension of the list of accounting methods, which make up the method of current bookkeeping. Focus is not made on specifying content of the present and established in practice ways of accounting but on insertion
Externí odkaz:
https://doaj.org/article/fd2575e2737946e4b2e6eb6737885272
Autor:
Debarati Basu
Publikováno v:
American Business Review, Vol 27, Iss 1, Pp 221-243 (2024)
This paper investigates how private and public firms vary with respect to unconditional conservatism in financial reporting in the pre and post IFRS worlds. I consider unconditional conservatism (UC) which pre-empts the more commonly studied conditio
Externí odkaz:
https://doaj.org/article/139d3a1f55574bde973aae1fbc7b61c9
Autor:
Barhamzaid, Zuhair
Publikováno v:
Accounting Research Journal, 2023, Vol. 36, Issue 1, pp. 92-105.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARJ-08-2022-0185
Publikováno v:
Journal of Financial Regulation and Compliance, 2023, Vol. 31, Issue 3, pp. 379-396.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/JFRC-03-2022-0040
Publikováno v:
Studia Universitatis Babeş-Bolyai Negotia, Vol 68, Iss 4 (2023)
This paper approaches from a historical perspective the development of the accounting profession in Romania. We aim to present, through an interpretivism methodological approach, using descriptive narrative research, the phenomena of the accounting p
Externí odkaz:
https://doaj.org/article/8a8318eae2e446bdbe9ebfda3770542d
Autor:
N. K. Rozhkova, U. Yu. Blinova
Publikováno v:
Управление, Vol 10, Iss 4, Pp 78-83 (2023)
The article shows modern problems of financial accounting associated with formation of conceptual accounting provisions in the context of digitalisation of society and economy. An open system of financial accounting, consisting of interrelated and in
Externí odkaz:
https://doaj.org/article/3cd4c0e4bd0643f4b39dadcab8207885
Publikováno v:
International Journal of Law and Management, 2021, Vol. 64, Issue 2, pp. 150-167.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJLMA-02-2021-0046
Autor:
Davidson, Ronald A.1
Publikováno v:
Contemporary Accounting Research. Fall1990, Vol. 7 Issue 1, p313-320. 8p.
Autor:
Ramassa, Paola, Leoni, Giulia
Publikováno v:
Accounting, Auditing & Accountability Journal, 2021, Vol. 35, Issue 7, pp. 1598-1624.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/AAAJ-10-2020-4968