Works matching DE "ACCOUNTING standards"

Results: 5000

Muhasebe Meslek Mensuplarının KÜMİ FRS'ye Bakış Açılarının Araştırılması: Kırşehir ve Kayseri İlleri Örneği.

Published in:

Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi, 2025, n. 106, p. 75, doi. 10.25095/mufad.1566753

By:

YILDIRIM, Zeliha GÜVENÇ;
KAYA, H. Pınar

Publication type:

Article

Priestly Provision at the Periphery: Building the Church in Tenth-Century Catalonia.

Published in:

Studies in Church History, 2025, v. 61, n. 12, p. 116, doi. 10.1017/stc.2024.33

By:

Jarrett, Jonathan

Publication type:

Article

Size matters: When do minor discontinued operations become major?

Published in:

South African Journal of Accounting Research, 2025, v. 39, n. 2, p. 177, doi. 10.1080/10291954.2024.2334142

By:

Mey, Mattheus Theodorus

Publication type:

Article

The Road Not Taken: Evaluating the Consequences of the United States' Nonadoption of IFRS in 2012.

Published in:

International Journal of Accounting (World Scientific), 2025, v. 60, n. 2, p. 1, doi. 10.1142/S1094406025300023

By:

Jiang, John X.;
Koo, David S.;
Wang, Isabel Y.

Publication type:

Article

Anticipatory effects of accounting standards: the lease exposure draft.

Published in:

Review of Accounting Studies, 2025, v. 30, n. 2, p. 1543, doi. 10.1007/s11142-024-09861-5

By:

Qiu, Lin;
Ronen, Joshua

Publication type:

Article

The effect of the FASB-IASB convergence project on the rules- and principles-based nature of US GAAP and IFRS.

Published in:

Review of Accounting Studies, 2025, v. 30, n. 2, p. 1500, doi. 10.1007/s11142-024-09851-7

By:

Lin, Steve;
Pownall, Grace;
Sawani, Assma;
Wang, Changjiang

Publication type:

Article

Conditional Conservatism in Regulatory and Corporate Standards in Brazilian Electrification Cooperatives.

Published in:

GCG: Revista de Globalización, Competitividad & Gobernabilidad, 2025, v. 19, n. 2, p. 91, doi. 10.58416/GCG.2025.V19.N2.05

By:

Souza de Souza, Paulo Vitor;
Mel dos Santos Rêgo, Gabriela;
Pontes Nunes, Priscila

Publication type:

Article

IFRS-Handbuch: Theile/Dittmar (Hrsg), Otto Schmidt, Köln 2024, 7. Auflage, 1533 Seiten, fester Einband, € 225,20, ISBN: 978-3-5043-5016-1.

Published in:

Zeitschrift für Gesellschaftsrecht, 2025, v. 24, n. 1, p. 43

By:

Bergmann, Sebastian

Publication type:

Article

An exploratory study of South African financial reporting judgement disclosures.

Published in:

Management Dynamics / Bestuursdinamika, 2025, v. 34, n. 1, p. 15

By:

van Wyk, Danielle

Publication type:

Article

Striving for Consistency in Pension Plan Financial Reporting.

Published in:

Plans & Trusts, 2025, v. 43, n. 3, p. 14

By:

Veld, David

Publication type:

Article

ПРИЛОЖНИ АСПЕКТИ НА МСФО 15 В ДЕЙНОСТТА НА МОБИЛЕН ОПЕРАТОР.

Published in:

Knowledge: International Journal, 2024, v. 67, n. 6, p. 1071

By:

Лазарова, Лилия

Publication type:

Article

The law and economics of accounting and auditing: a glimpse inside the black box.

Published in:

European Journal of Law & Economics, 2025, v. 59, n. 2, p. 221, doi. 10.1007/s10657-025-09839-x

By:

Marciano, Alain;
Ramello, Giovanni Battista;
Zanola, Roberto

Publication type:

Article

Blockchain: Exploring its Impact on the Business Models of Australian Accounting Firms.

Published in:

Information Systems Frontiers, 2025, v. 27, n. 2, p. 429, doi. 10.1007/s10796-024-10547-1

By:

Dyball, Maria Cadiz;
Seethamraju, Ravi

Publication type:

Article

Vergi Usul Kanunu ve TMS 29 Yüksek Enflasyonlu Ekonomilerde Finansal Raporlama Standardı Kapsamında Enflasyon Muhasebesinin Özkaynaklar Üzerindeki Etkisi: BİST İmalat Sektöründe Bir Araştırma.

Published in:

Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2025, v. 18, n. 1, p. 83, doi. 10.29067/muvu.1499880

By:

ERGÜN, İlknur

Publication type:

Article

Making Sense of CAMT Complexity: When worlds collide, chaos ensues.

Published in:

Tax Executive, 2025, v. 77, n. 2, p. 34

By:

Cole, David;
Nagjee, JoAnne Mulder

Publication type:

Article

PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK INDONESIA UNTUK EMKM PADA USAHA PERTANIAN GABAH KERING PANEN (GKP) BAPAK YASIN.

Published in:

Jurnal Pendidikan Indonesia, 2025, v. 6, n. 4, p. 1808, doi. 10.59141/japendi.v6i4.7697

By:

Haliza, Sherly Alifia;
Usman, Susanti

Publication type:

Article

Efeitos da adoção do IFRS 9 sobre a auditoria dos instrumentos financeiros em empresas não financeiras.

Published in:

Revista Ambiente Contábil, 2025, v. 17, n. 1, p. 258, doi. 10.21680/2176-9036.2025v17n1ID35338

By:

Franco da Silva, Shirley;
Alves Dantas, José

Publication type:

Article

Modalidades de planos de previdência complementar: um estudo sobre o panorama atualizado e evolução econômica dos planos de previdência fechados.

Published in:

Revista Ambiente Contábil, 2025, v. 17, n. 1, p. 1, doi. 10.21680/2176-9036.2025v17n1ID35209

By:

Martins Pires, Vanessa;
Vieira, Flávia Monaco

Publication type:

Article

Adoption of IPSAS 17 From the Perspective of the Accounting Bodies of the Brazilian Federal Executive Branch.

Published in:

Public Organization Review, 2025, v. 25, n. 1, p. 349, doi. 10.1007/s11115-024-00803-y

By:

Barbosa, Valdenês Pacheco;
Macagnan, Clea Beatriz;
Silveira Thys Mutti, Cláudia

Publication type:

Article

KATILIM BANKALARININ BAĞIMSIZ DENETİM RAPORLARININ İÇERİK ANALİZİ İLE İNCELENMESİ.

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2025, v. 24, n. 74, p. 191, doi. 10.55322/mdbakis.1517451

By:

COŞKUN, Üyesi Selin

Publication type:

Article

YÜKSEKÖĞRETİM KURUMLARINA BAĞLI DÖNER SERMAYELİ İŞLETMELERDE KÜÇÜK VE BÜYÜKBAŞ CANLI VARLIKLARIN MUHASEBE UYGULAMALARININ TMS-41 STANDARDI KAPSAMINDA DEĞERLENDİRİLMESİ

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2025, v. 24, n. 74, p. 37, doi. 10.55322/mdbakis.1454497

By:

ALKAN, Deniz

Publication type:

Article

Enhancing Efficiency Performance Measurement of Zakat Institutions: A Proposed New Index.

Published in:

Journal of Accounting, Business & Management, 2025, v. 32, n. 1, p. 77, doi. 10.31966/jabminternational.v32i1.1551

By:

Tjahjani, Fera;
Masruki, Rosnia;
Ibrahim, Norhazlina

Publication type:

Article

The Relationship between Principles-Based Accounting Rules and Audit Fees.

Published in:

Journal of Accounting, Business & Management, 2025, v. 32, n. 1, p. 1, doi. 10.31966/jabminternational.v32i1.1000

By:

Drum, Dawna;
Zenghui Liu;
Huishan Wan

Publication type:

Article

Priming of pop-out in the spatial-cueing paradigm.

Published in:

Attention, Perception & Psychophysics, 2025, v. 87, n. 4, p. 1150, doi. 10.3758/s13414-024-02998-0

By:

Kerzel, Dirk;
Lamy, Dominique

Publication type:

Article

Results of an International Comparison of Indoor Photovoltaic Measurements Among Seven Metrological Institutes.

Published in:

Solar RRL, 2025, v. 9, n. 9, p. 1, doi. 10.1002/solr.202400855

By:

Eghbali, Afsaneh;
Kärhä, Petri;
Ikonen, Erkki;
Kröger, Ingo;
Long, Yean‐San;
Tsai, Min‐An;
Bothe, Karsten;
Hinken, David;
Bazkir, Özcan;
Dubard, Jimmy;
Betis, Pierre;
Koutsourakis, George;
Blakesley, James;
Parsons, Daniel E.;
Winter, Stefan

Publication type:

Article

ACCOUNTING CONSERVATISM: UNSPOKEN CORE CONCEPT?

Published in:

Journal of Theoretical Accounting Research, 2025, v. 20, n. 2, p. 1

By:

Weber, Janis

Publication type:

Article

ACCOUNTING THEORY: DEBTOR OF THE SOCIAL SCIENCES.

Published in:

Journal of Theoretical Accounting Research, 2024, v. 20, n. 1, p. 176

By:

Stone, Randall E.

Publication type:

Article

أثر التحول الرقمي علي جودة المعلومات المحاسبية.

Published in:

Financial & Business Studies Journal / Maǧallaẗ Al-Dirāsāt Al-Māliyyaẗ wa Al-Tiǧāriyyaẗ, 2025, v. 35, n. 1, p. 687

By:

شيماء أبوزيد عبد;
إبراهيم عبد الحف;
عبد الناصر سيد د&#1585

Publication type:

Article

افتتاحية العدد.

Published in:

Journal of Economic Administrative & Legal Sciences, 2025, v. 9, n. 4, p. 6

By:

محمد المعتز المج

Publication type:

Article

THE HIH COLLAPSE: A COSTLY CATALYST FOR REFORM.

Published in:

Deakin Law Review, 2006, v. 11, n. 2, p. 137, doi. 10.21153/dlr2006vol11no2art239

By:

Allan, Gregor

Publication type:

Article

THE ROCKET SCIENCE: READING FINANCIAL ACCOUNTING STANDARDS.

Published in:

Irish Accounting Review, 2010, v. 17, n. 2, p. 41, doi. 10.52399/001c.27007

By:

Farrell, Brian;
Farrell, Helen;
Wells, Peter

Publication type:

Article

CHAPTER V Accounting: Financial and Property.

Published in:

Review of Educational Research, 1938, v. 8, n. 2, p. 142, doi. 10.3102/00346543008002142

By:

Gilmore, Charles H.

Publication type:

Article

Value Relevance of Comprehensive Income reported as per IFRS-converged Indian Accounting Standards.

Published in:

Asia-Pacific Financial Markets, 2024, v. 31, n. 3, p. 453, doi. 10.1007/s10690-023-09422-x

By:

Vishnani, Sushma;
Deva, Nityanand;
Misra, Dheeraj

Publication type:

Article

The corporate reorganization regime under China's new enterprise bankruptcy law.

Published in:

International Insolvency Review, 2008, v. 17, n. 1, p. 13, doi. 10.1002/iir.154

By:

Lijie Qi

Publication type:

Article

La contabilidad creativa y su impacto en la rentabilidad del sector alimentario del Ecuador.

Published in:

Revista Uniandes Episteme, 2024, v. 11, n. 3, p. 347, doi. 10.61154/rue.v11i3.3555

By:

Guamán Tacuri, José Darío;
Solís Barrionuevo, Paúl Alberto;
Labre Tixe, Wellington Javier

Publication type:

Article

FORMATION OF ACCOUNTING POLICY IN THE COMPANY.

Published in:

Humanities Studies, 2019, p. 131

By:

Petrosiene, Birute;
Raminta, Raginaite;
Sidlauskiene, Danguole

Publication type:

Article

Goodwill and Negative Goodwill: The Real Vision for the Future of a Company-Greek Accounting Standards View.

Published in:

New Challenges in Accounting & Finance (NCAF), 2022, v. 8, p. 27, doi. 10.32038/NCAF.2022.08.03

By:

Emmanouil, Gkinoglou

Publication type:

Article

Bağımsız Denetim Sürecindeki Hasılat Döngüsü Yanılgıları ve İyileştirme Stratejileri.

Published in:

Journal of Accounting Institute / Muhasebe Enstitüsü Dergisi, 2024, n. 71, p. 13

By:

Dursun, Günay Deniz;
Aslan, Sinan

Publication type:

Article

Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 ve UFRS 7'de Yapılan Değişikliklerin Analizi.

Published in:

Journal of Accounting Institute / Muhasebe Enstitüsü Dergisi, 2024, n. 70, p. 1, doi. 10.26650/MED.1337413

By:

Sigalı, Seçil;
Memişoğlu, Reha

Publication type:

Article

SUNUŞ.

Published in:

Journal of Accounting Institute / Muhasebe Enstitüsü Dergisi, 2024, n. 70, p. 2

By:

KAVUT, F. Lerzan

Publication type:

Article

Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumunun Bağımsız Denetim Sistemi Üzerindeki Etkinliği.

Published in:

Istanbul Management Journal, 2019, n. 87, p. 141, doi. 10.26650/imj.2019.87.0006

By:

Alkan, Ahmet;
Türel, Aslı

Publication type:

Article

Inhalt.

Published in:: FinanzRundschau, 2024, v. 106, n. 17, p. r1, doi. 10.9785/fr-2024-toc10617
Publication type:: Article

Titelei.

Published in:: FinanzRundschau, 2024, v. 106, n. 17, p. i, doi. 10.9785/fr-2024-frontmatter10617
Publication type:: Article

Internationale Rechnungslegung als Grundlage der steuerlichen Gewinnermittlung aus Sicht des BMF.

Published in:

FinanzRundschau, 2024, v. 106, n. 17, p. 795, doi. 10.9785/fr-2024-1061703

By:

Albrecht, Anett

Publication type:

Article

Steuerliche Gewinnermittlung – internationale Rechnungslegung auf dem Vormarsch?!

Published in:

FinanzRundschau, 2024, v. 106, n. 17, p. 793, doi. 10.9785/fr-2024-1061702

By:

Benzel, Ute

Publication type:

Article

Passive Rechnungsabgrenzung erhaltener Zahlungen bei zeitraumbezogenen Leistungen.

Published in:

FinanzRundschau, 2023, v. 105, n. 23, p. 1104, doi. 10.9785/fr-2023-1052309

By:

Weber-Grellet, Heinrich

Publication type:

Article

Ausübung des Wahlrechts nach § 4 Abs. 3 Satz 1 EStG durch ausländische Personengesellschaft – Sperrwirkung bei Buchführungs- und Bilanzierungspflicht nach ausländischem Recht.

Published in:: FinanzRundschau, 2023, v. 105, n. 13, p. 614, doi. 10.9785/fr-2023-1051307
Publication type:: Article

Zur steuerlichen Berücksichtigung des Beibehaltungswahlrechts gem. Art. 67 Abs. 1 Satz 2 EGHGB.

Published in:

FinanzRundschau, 2023, v. 105, n. 12, p. 571, doi. 10.9785/fr-2023-1051207

By:

Weber-Grellet, H.

Publication type:

Article

Bilanzsteuerrecht – Plädoyer für mehr Systemorientierung.

Published in:

FinanzRundschau, 2023, v. 105, n. 8, p. 337, doi. 10.9785/fr-2023-1050802

By:

Prinz, Ulrich

Publication type:

Article

Arbeitszimmer, Homeoffice-Pauschale (Tagespauschale) und Entfernungspauschale nach dem JStG 2022.

Published in:

FinanzRundschau, 2023, v. 105, n. 1, p. 7, doi. 10.9785/fr-2023-1050103

By:

Sopp, Karina;
Gast, Marcus;
Ullmann, Heike

Publication type:

Article