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Ionela Cristina Breahna Pravat,Diana-Maria Diaconu
International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, ...
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Floarea Georgescu,Cicilia Ionescu
Pág. 19 - 25
The changes due to the economic politics, especially the new configuration of the international economic relations, relations characterized by an intense and irreversible process of globalization, have conducted to the implementation of a unitary and uni...
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Mihai Deju
The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 ?Consolida...
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Hasyyati Yusrina,Mukhtaruddin Mukhtaruddin,Luk Luk Fuadah,Zunaidah Sulong
Pág. 433 - 447
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior stan...
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Margarita Legenkova
Pág. 1304 - 1309
The purpose of this study is to ascertain the impact of International Public Sector Accounting Standard (IPSAS) on reliability, credibility and integrity of financial reporting in State Government administration in Russia. The article provides the ration...
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Anastasiya Valerievna Ryabchenko,Elena Vladimirovna Shmatova,Victoria Yuryevna Pazderova,Ruslan Aslancherievich Tkhagapso,Fatima Teuchezhevna Khot
Pág. 225 - 232
Rental transactions play a very prominent role in property relations of many Russian enterprises and vary widely. Along with traditional rental services, their new forms also continue to develop in recent years, which is first of all leasing. However, in...
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Adriana Kurtz Pasini
Pág. 97 - 114
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Nina A. Duvanskaya,Ol'ga F. Sverchkova
Pág. 68 - 73
In connection with the crisis increased the urgency of adaptation to international standards of financial reporting in the Russian economy in the Russian commercial organizations. Great influence on the modern accounting in Russia have been successfully ...
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Ionela Cristina Breahna Pravat
The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks repres...
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Clemense Ehoff Jr., Dov Fischer
In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). ...
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Agus Arwani
Pág. 361 - 371
This research examines the IFRS implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reportin...
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Pieter Van Aardt Van Der Spuy
AbstractInternational Accounting Standard 38 (IAS38) prohibits the recognition of internally generated brands as assets. This article explores the implications of this prohibition for the usefulness of financial statements, focusing on the implications f...
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Cobus Rossouw
AbstractGenerally Accepted Accounting Practice (GAAP), which comprises International Financial Reporting Standards (IFRSs), has been designed to apply to the general purpose financial statements of all profit-oriented entities, and especially those compe...
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Waheeda Mohamed,Yaeesh Yasseen,Naledi Nkhi
AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the a...
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Nanang Shonhadji
Pág. 133 - 144
Accounting standards in Indonesia has harmonically been ready to implement internationalaccounting standards or International Financial Reporting Standards (IFRS). The purpose ofthis study was to find out the effect of readiness on the competence, expert...
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Fizza Tassadaq,Qaisar Ali Malik
Pág. 544 - 551
This paper empirically and critically investigates the issue of creative accounting in financial reporting. It not only analyzes the ethical responsibility of creative accounting but also focuses on other factors which influence the financial reporting l...
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RamMohan R. Yallapragada, C. William Roe, Alfred G. Toma
For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are considered as the gold standard for financial reporting by companies all over the world. With the advent of globalization of capital markets and the proliferatio...
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Ionela Cristina Breahna Pravat
Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB) has develo...
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Ana Isabel Morais and Inês Pinto
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based o...
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Andrzej Cieslik and Sarhad Hamza
The adoption of International Financial Reporting Standards (IFRS) by 166 countries since 2004 has been a major achievement in the international standardization of accounting regulations. The present paper draws on the Eclectic Paradigm as the analytical...
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