Prezentacja inwestycji udziałowych w jednostkach stowarzyszonych i wspólnych przedsięwzięciach z zastosowaniem metody praw własności według polskich i międzynarodowych standardów rachunkowości / Presentation of investor’s share in associates and joint venture using equity method under the Polish and international accounting standards

Autor: Buk, Halina

Publikováno v: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu / Research Papers of Wrocław University of Economics. (503):68-76

Externí odkaz: https://www.ceeol.com/search/article-detail?id=663558

Features of the cluster as an organization and system institute and their impact on the accounting development

Publikováno v: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу; № 3(44) (2019); 27-33
Problems of Theory and Methodology of Accounting, Control and Analysis; № 3(44) (2019); 27-33

The institutional nature of the cluster is investigated. It is established that the cluster is defined as an association, which has a voluntary character and which priority is to increase the competitiveness of products and the economic development o

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=scientific_p::b838fe0cf61a9ea24b7dce88e1f34c13
http://pbo.ztu.edu.ua/article/view/195609

Accounting for Joint Ventures and Joint Arrangements in Finland: Auditors' Perceptions of True and Fair View

Autor: Lehonoksa, Elina

Nykyinen liiketoimintaympäristö tulee yhä monimutkaisemmaksi sekä kokee suuria muutoksia yritysten pyrkiessä saavuttamaan enemmän kilpailuetua erilaisten yhteistyöliittoutumien ja -kumppanuuksien kautta. Tämän vuoksi myös näiden suhteiden

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______4853::217140813fe2ba69cedef953e4aebbf5
https://trepo.tuni.fi/handle/10024/99326

TFRS 11 KAPSAMINDA MÜŞTEREK ANLAŞMALARIN DEĞERLENDİRİLMESİ VE MUHASEBELEŞTİRİLMESİ

Autor: KARĞIN, Yrd.doç.dr.sibel

Publikováno v: Volume: 18, Issue: 1 305-321
Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi

The International Accounting Standards Board (IASB) has recently issued a standard, IFRS 11 Joint Arrangements. IFRS 11 Joint Arrangements Standard will be effective after January 1st, 2013. The Standard replaces IAS 31 Interest in Joint Ventures tha

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::97822dedd94816b2373f3557a589ba25
http://dspace.sdu.edu.tr/xmlui/handle/123456789/21666

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