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ОБЛІКОВА ПОЛІТИКА КОМПАНІЙ В УМОВАХ ЗАСТОСУВАННЯ МСФЗ
Андрійович, Засадний Богдан - In: Вісник Киiвського … (2014) 3, pp. 17-22
В статье исследована сущность учетной политики, как важного элемента процесса организации бухгалтерского учета, выделены основные разделы документа об учетной...
Persistent link: https://www.econbiz.de/10011248825
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АНАЛіЗ ДОСВіДУ ВПРОВАДЖЕННЯ МіЖНАРОДНИХ СТАНДАРТіВ ФіНАНСОВОї ЗВіТНОСТі КРАїНАМИ З ПЕРЕХіДНОЮ ЕКОНОМіКОЮ...
ZASADNYI B. - In: Вісник Киiвського … (2013) 3, pp. 94-98
The article deals with experience of application of international financial reporting standards in different countries with economies in transition. The main advantages and disadvantages of the implementation of international financial reporting stan dards for financial reporting for Ukrainian...
Persistent link: https://www.econbiz.de/10011234261
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ВПРОВАДЖЕННЯ МСФЗ В УКРАЇНІ ЯК СТИМУЛ РОЗВИТКУ БІЗНЕСУ
Сергіївна, Кірей Оксана - In: Вісник Киiвського … (2014) 3, pp. 22-26
Статья посвящена обобщению отечественного опыта применения международных стандартов финансовой отчетности (МСФО), в частности, влияния новой практики учета на...
Persistent link: https://www.econbiz.de/10011248788
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FASB's Not-for-Profit financial reporting project : analysis of letters to ASU 2016-14 exposure draft
Reis, Donald R. <Jr.>; Shroff, Arpita - In: Journal of Governmental & Nonprofit Accounting : JOGNA 9 (2020) 1, pp. 45-75
In 2015, the Financial Accounting Standards Board (FASB) issued an Exposure Draft (ED) as part of its first significant … multidimensional scaling. Ultimately, as Phase 1 of its NFP project, FASB issued accounting standards update (ASU) 2016-14 containing … from respondents to Phase 2 of the project. Although constituents often accuse accounting standard setters of standards …
Persistent link: https://www.econbiz.de/10012522614
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Nonprofit accounting and Australian accounting standards
Hagan, L. L.; Staunton, J. J. - 1986
Persistent link: https://www.econbiz.de/10000829616
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Not-for-profit ratios for financial resilience and internal accountability : a study of Australian international Aid organisations
Ryan, Christine; Irvine, Helen - In: Australian accounting review 22 (2012) 2, pp. 177-194
Persistent link: https://www.econbiz.de/10009574062
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The accounting entity, relevance, and faithful representation : linking financial statement notes to the FASB and IASB conceptual frameworks
Ruhl, Jack M.; Smith, Ola M. - In: Issues in accounting education 28 (2013) 4, pp. 1009-1029
Persistent link: https://www.econbiz.de/10010231583
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Accounting regulation for charities : international responses to IFRS adoption
Irvine, Helen; Ryan, Christine - In: Pacific accounting review 25 (2013) 2, pp. 124-144
Persistent link: https://www.econbiz.de/10010127459
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Model policies and procedures forn not-for-profit organizations
McMillan, Edward J. - 2003 - [3. ed.]
Persistent link: https://www.econbiz.de/10001783684
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Accountability and Not-for-Profit Organisations : Implications for Developing International Financial Reporting Standards
Crawford, Louise - 2016
This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not-for-profit organisations (NPOs) (CCAB, 2013a,b; IFRS Foundation, 2015). Drawing on a global survey with respondents showing experience of NPO reporting in...
Persistent link: https://www.econbiz.de/10012985919