The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with … International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of … list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their …

institutional and cultural factors influence accounting. The findings suggest that accounting practices in Kazakhstan are dominated … by the historically inherited institutionalised accounting system of the Soviet Union era, when corporate reporting was … accounting profession with the consequent lack of IFRS expertise and deficient IFRS enforcement mechanisms. …

, there are also many limiting characteristics of SMEs, such as a lack of 'formality' in terms of accounting procedures. The … introduction of International Financial Reporting Standards (IFRS) made it even more difficult for SMEs to adhere to accounting … requirements. In 2007 the International Accounting Standards Board (IASB) proposed less stringent reporting requirements for SMEs …

The article covers the issues of possibility of accounting and its constituents in solution the problems of steady … growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting …, problems concerning both the need for bringing national and international accounting rules in conformity with each other and …

in converging national accounting standards with the IFRS, and empirically tests the model using a sample of Chinese … audit quality. In addition to accounting standards, global convergence of auditing standards and corporate governance is … imperative if de facto convergence of accounting standards is to be achieved. Originality/value – The paper highlights the effect …

The adoption of International Financial Reporting Standards by many countries is fundamental to global accounting … all levels of businesses, especially smaller businesses. As a result the International Accounting Standards Board … developed an accounting framework for small and medium enterprises entitled IFRS for SMEs. Even though the IFRS for SMEs might …

Committee in charge: David Guenther, Chairperson, Accounting;Steven Matsunaga, Member, Accounting;Linda Krull, Member …, Accounting;Bruce Blonigen, Outside Member, Economics …

Australia was the first country to develop a financial accounting standard on self-generating and regenerating assets …

In economic and financial communication, the common language is represented by accounting rules consenting the process … it occurs the necessary accounting normalization process, involving a complex of rules set to uniform criteria which are … specific, or may derive from accounting practice can be established through legislation. The paper is presenting the …