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The International Accounting Standards Board issued the revised version of the International Accounting Standard 2, Inventories. This article presents a closer look of standard (objective, scope, definitions, measurement and disclosures.
Persistent link: https://www.econbiz.de/10008866124
The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies,...
Persistent link: https://www.econbiz.de/10008866137
The International Accounting Standards Committee issued the the International Accounting Standard 7, Cash Flow Statements. The objective of IAS 7 is to require the presentation or provision of information about the historical changes in cash and cash equivalents of an enterprise by means of a...
Persistent link: https://www.econbiz.de/10008866138
. According to the IASB general framework, recognition is the process of incorporation in the balance sheet or income statement an …
Persistent link: https://www.econbiz.de/10009025307
In this article an exposure is given on the basics of International Financial Reporting Standards (IFRS). …
Persistent link: https://www.econbiz.de/10008839212
The main purpose of evaluation is to determine the financial position and the outcome of the entity’s activity. With the intensification of the phenomena of globalization of economies and financial markets and the emergence of phenomena such as inflation, it began to be more often used the...
Persistent link: https://www.econbiz.de/10008853282
In October 2008, the International Accounting Standards Board (IASB) has modified in urgency its IAS 39 and IFRS 7 in … value, the problem of the orientation given to its standards by IASB via its conceptual framework and, in fine, the … political problem of the independence and governance of IASB. The examination of these problems opens on a road map aiming to …
Persistent link: https://www.econbiz.de/10011072336
En 1989, l'IASC (devenu l'IASB) s'est doté d'un cadre conceptuel en phase avec le modèle néo-américain de gouvernance …
Persistent link: https://www.econbiz.de/10011072357
Persistent link: https://www.econbiz.de/10011072820
— situation jugée préjudiciable au bon fonctionnement des marchés financiers —, l’IASB et le FASB américain ont constitué en 2003 … l’utilité du résultat net dans le référentiel IFRS. Le présent article rappelle, tout d’abord, les fondements théoriques … opérationnel. Les études empiriques tendent à montrer que tout système de reporting financier en IFRS se réduisant au comprehensive …
Persistent link: https://www.econbiz.de/10011072950