Similar Search Results

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

Accrual-based and real earnings management before and after IFRS adoption : the case of Greece

Ferentinou, Aikaterini C.; Anagnostopoulou, Seraina C. - In: Journal of applied accounting research 17 (2016) 1, pp. 2-23

Persistent link: https://www.econbiz.de/10011459588

The role of accounting information in financial performance measurements from external user's viewpoint

Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 25-52

US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … the world could be rich sources of inspiration that would help to improve the Czech accounting legislation, the Czech … accounting standards and their interpretations. Where it is appropriate the paper also brings inspiration for solving partial …

Persistent link: https://www.econbiz.de/10011459733

Evidenzbasierte Rechnungslegungsregulierung : zur Gestaltung von Forschung im Rahmen des IASB Due Process

Gassen, Joachim; Günther, Jens - In: Rechnungslegung, Prüfung und Unternehmensbewertung : …, (pp. 183-199). 2014

Persistent link: https://www.econbiz.de/10011472190

Enforcement der International Financial Reporting Standards in Deutschland und Europa

Hitz, Jörg-Markus - In: Rechnungslegung, Prüfung und Unternehmensbewertung : …, (pp. 271-300). 2014

Persistent link: https://www.econbiz.de/10011472286

Adoption of international financial reporting standards and the changing accounting environment in Nigeria

Madawaki, Abdulkadir - In: Economics and political implications of international …, (pp. 1-26). 2016

Persistent link: https://www.econbiz.de/10011475991

Consequences of IFRS adoption : a myth or a reality -selected cases of adoption effects

Outa, Erick R. - In: Economics and political implications of international …, (pp. 47-65). 2016

Persistent link: https://www.econbiz.de/10011476019

Are Vietnamese accounting academics and practitioners ready for international financial reporting standards (IFRS)?

Duc Hong Thi Phan; Joshi, Mahesh; Mascitelli, Bruno - In: Economics and political implications of international …, (pp. 27-46). 2016

Persistent link: https://www.econbiz.de/10011476037

Probleme und Perspektiven von Rechnungswesen und Steuerlehre, insbesondere im Zuge der Internationalisierung

Siegel, Theodor - In: Rechnungslegung, Prüfung und Unternehmensbewertung : …, (pp. 777-798). 2014

Persistent link: https://www.econbiz.de/10011476210

Financial accounting and reporting

Elliott, Barry; Elliott, Jamie - 2019 - Nineteenth edition

Persistent link: https://www.econbiz.de/10012040211