The economic crisis caused by the Covid-19 pandemic has had the most severe impact on the financial accounting and … auditing of enterprises.Hindered the events of the reporting period and the possibility of continuous operation of the … enterprise. Integrated reporting is the brief communication of how an organization's strategy, management, efficiency, and …

Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long … reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission …

financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the …

fundamental issue in the accounting literature, prior studies generally focus on how performance relates to the disclosure of …

) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … African Statements ofGenerally Accepted Accounting Practice (South African SGAAP). The implication ofthe acceptance of the … abovementionedregulation on the financial reporting of the selected companies.Firstly, a study was made of the differences between the …

~making is madeeasier.The curriculum of the CPUT subject 'Accounting for Marketers' may not meet therequirements of SMEs. It is … marketing studentspertaining to the SUbject 'Accounting for Marketers' in practice and to comparing the syllabiused in education … enable the researcher to makerecommendations regarding the 'Accounting for Marketers' syllabi.The main purpose of the study …

in the number of junior exploration companies. In thisregard, International Financial Reporting Standard (IFRS) 6 allows … companies to develop theirown accounting policies for exploration and evaluation expenditure. However, there is nodefinition of … exploration companies to investigatewhether accounting and taxation practices are consistently applied. Accordingly, the …