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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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Requirements for reaching accounting harmonization
Poida, Ionela; Băcanu, Mihaela-Nicoleta - In: Journal of accounting and auditing : research & … (2018), pp. 1-8
Persistent link: https://www.econbiz.de/10011864757
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A discussion over IFRS’ adoption in Islamic countries
Dima, Ştefana Maria; Dima, Bogdan; Megan, Ovidiu; … - In: Journal of accounting & management information systems … 13 (2014) 1, pp. 35-49
The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...
Persistent link: https://www.econbiz.de/10010395938
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Factors influencing true and fair view when preparing financial state-ments under IFRS: evidence from the Czech Republic
Homola, David; Paseková, Marie - In: Equilibrium : quarterly journal of economics and … 15 (2020) 3, pp. 595-611
Persistent link: https://www.econbiz.de/10012286485
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Impact of accounting software among SMEs accountants in Oman
Thottoli, Mohammed Muneerali - In: Financial markets, institutions and risks : FMIR 4 (2020) 2, pp. 25-33
Persistent link: https://www.econbiz.de/10012295395
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Accounting from the perspective of regulatory history, private standard setting and family firm research
Klein, Malte - 2015
Persistent link: https://www.econbiz.de/10011437559
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Historical costs versus fair value measurement in financial accounting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18
There are two important points in which in which we need assets and liabilities measured in financial accounting: on … initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …
Persistent link: https://www.econbiz.de/10011459498
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International and European in the accounting system of Romania
Turtureanu, Anca Gabriela; Tureac, Cornelia Elena - In: European financial and accounting journal : EFAJ 4 (2009) 4, pp. 50-65
acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …
Persistent link: https://www.econbiz.de/10011459534
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Progression of financial reporting in Czech Republic and its regulation
Ištvánfyová, Jana; Mejzlík, Ladislav; Pelák, Jiří - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 64-77
time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and … regulation. The article addresses implementation of IFRS in the Czech Republic and describes the structure of accounting and …The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient …
Persistent link: https://www.econbiz.de/10011459549