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Regulatory treatment of deferred tax assets altered in response to FASB 109

In: Financial Update (1993) Jan, pp. 6-6

Persistent link: https://www.econbiz.de/10005721542

HARMONIZATION AND STANDARDIZATION OF THE ACCOUNTING AND ITS FUNCTIONS

ElÅ¼bieta WysÅ‚ocka - In: Annales Universitatis Apulensis Series Oeconomica 1 (2008) 10, pp. 15-15

The process of harmonization and standardization of the accounting,which has been observed hitherto, is described in … statements according toInternational Financial Reporting Standards. Changes in the accounting haveresulted in the fact that its …

Persistent link: https://www.econbiz.de/10005035724

From the Accounting Treatment Required by the Accounting Regulations Corresponding with European Directives to the Accounting Treatment Required by IFRS - Legislative Steps Taken b...

Alexandra, Doroº - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1214-1217

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …

Persistent link: https://www.econbiz.de/10010679419

IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON ACCOUNTING PRACTICES HARMONIZATION WITHIN EUROPEAN UNION -PARTICULAR CASE OF INTANGIBLE ASSETS-

Tudor, Adriana Tiron; Dragu, Ioana-Maria - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 18-18

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which … in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting …

Persistent link: https://www.econbiz.de/10008776010

Corporations called on to help solve accounting problems

In: Financial Update (2002) Jul, pp. 3-3

Persistent link: https://www.econbiz.de/10005401656

FASB 115 establishes guidelines for managing investments

Thompson, Stephen - In: Financial Update (1993) Jul, pp. 6-6

Persistent link: https://www.econbiz.de/10005514480

Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation

Sysak, Ella; Slobodian, Volodymyr - In: Accounting and Finance (2012) 4, pp. 30-34

The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute...

Persistent link: https://www.econbiz.de/10010633720