Works matching DE "FAIR presentation"

Results: 170

ANÁLISE FINANCEIRA DE HOSPITAIS: UM ESTUDO SOBRE O HOSPITAL METROPOLITANO DE URGÊNCIA E EMERGÊNCIA.

Published in:

Revista Evidenciação Contábil & Finanças, 2013, v. 1, n. 2, p. 90, doi. 10.18405/recfin20130206

By:

de Souza, Antônio Artur;
Avelar, Ewerton Alex;
Tormin, Bernardo Franco;
da Silva, Emerson Alves

Publication type:

Article

Controller's Corner.

Published in:

Journal of Government Financial Management, 2008, v. 57, n. 3, p. 64

By:

Sadowski, Thomas J.

Publication type:

Article

FUND BLANCE REPORTING IN STATE AND LOCAL GOVERNMENTS: A Current Look From A User's Perspective.

Published in:

Journal of Government Financial Management, 2007, v. 56, n. 1, p. 30

By:

Crain, Gil;
Schermann, Kenneth R.

Publication type:

Article

The Certificate of Excellence in Accountability Reporting (CEAR) Program: Six Years of Success.

Published in:

Journal of Government Financial Management, 2004, v. 53, n. 4, p. 16

By:

Steinberg, Harold I.

Publication type:

Article

Giving Good Guidance.

Published in:

Financial Executive, 2013, v. 29, n. 3, p. 57

By:

Trotter, Joel;
Stokdyk, Steven;
Ajiashvili, Nathan

Publication type:

Article

Effective Simplification Needed to Overcome Complexity.

Published in:

2005

By:

Cunningham, Colleen

Publication type:

Editorial

SEC to Publicly Release Comment Letters, Responses.

Published in:

Financial Executive, 2005, v. 21, n. 5, p. 14

By:

Heffes, Ellen M.

Publication type:

Article

New Option Expensing Rulings Spawn New Options.

Published in:

Financial Executive, 2005, v. 21, n. 4, p. 26

By:

Roberts, David;
Roberts, Thomas

Publication type:

Article

It' s time for a true and fair view.

Published in:

Accounting Forum, 2004, v. 28, n. 4, p. 427, doi. 10.1016/j.accfor.2003.12.002

By:

McEnroe, John E.;
Martens, Stanley C.

Publication type:

Article

The disclosure of risk in financial statements.

Published in:

Accounting Forum, 2004, v. 28, n. 2, p. 181, doi. 10.1016/j.accfor.2003.10.002

By:

Cabedo, J. David;
Miguel Tirado, José

Publication type:

Article

Another step towards full fair value accounting for financial instruments.

Published in:

Accounting Forum, 2004, v. 28, n. 2, p. 167, doi. 10.1016/j.accfor.2003.12.001

By:

Hernández Hernández, Francisco Gabriel

Publication type:

Article

IDENTIFYING CONTROL DEFICIENCIES - AN IMPORTANT COMPONENT OF MANAGEMENT'S ASSESSMENT.

Published in:

Economics, Management & Financial Markets, 2009, v. 4, n. 4, p. 160

By:

Ionescu, Luminiţa

Publication type:

Article

Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9.

Published in:

Accounting in Europe, 2016, v. 13, n. 2, p. 129, doi. 10.1080/17449480.2016.1210181

By:

Bischof, Jannis;
Daske, Holger

Publication type:

Article

Performance Measurement for Equity Analysis and Valuation.

Published in:

Accounting in Europe, 2007, v. 4, n. 1, p. 1, doi. 10.1080/17449480701491430

By:

Cooper, Stephen

Publication type:

Article

Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information

Published in:

Accounting in Europe, 2007, v. 4, n. 1, p. 51, doi. 10.1080/17449480701308774

By:

Lennard, Andrew

Publication type:

Article

The Evolving Economic Role of Accounting Standards: Evidence from Bilateral Cross-Border M&A Flows.

Published in:

Frontiers of Business Research in China, 2014, v. 8, n. 4, p. 435, doi. 10.3868/s070-003-014-0020-1

By:

Wenjie Zhu

Publication type:

Article

A Stochastic Model of the Internal Control System.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1973, v. 11, n. 2, p. 273, doi. 10.2307/2490193

By:

SEONGJAE YU;
NETER, JOHN

Publication type:

Article

Financial Ratios as Predictors of Failure.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1966, v. 4, n. 3, p. 71, doi. 10.2307/2490171

By:

Beaver, William H.

Publication type:

Article

IASB and FASB Propose New Objectives for Financial Statement Presentation.

Published in:

Internal Auditor, 2008, v. 65, n. 6, p. 14

By:

Cain, A.

Publication type:

Article

Two Sides of Auditing.

Published in:

Internal Auditor, 2008, v. 65, n. 5, p. 21

By:

BALKARAN, LAL

Publication type:

Article

Strategic Delays and Clustering in Hedge Fund Reported Returns.

Published in:

Journal of Financial & Quantitative Analysis, 2017, v. 52, n. 1, p. 1, doi. 10.1017/S0022109016000715

By:

Aragon, George O.;
Nanda, Vikram

Publication type:

Article

UJAWNIANIE INFORMACJI W RAPORCIE FINANSOWYM – CZY POTRZEBNE SĄ RAMY KONCEPTUALNE?

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2013, n. 314, p. 218

By:

Walińska, Ewa;
Jurewicz, Anna

Publication type:

Article

UJAWNIENIA INFORMACJI O WARTOŚCIACH SZACUNKOWYCH W SPRAWOZDANIU FINANSOWYM - WYZWANIE DLA BIEGŁEGO REWIDENTA.

Published in:

Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2013, n. 313, p. 189

By:

Zieniuk, Paweł

Publication type:

Article

Firm Valuation and Accounting for Employee Stock Options.

Published in:

Financial Analysts Journal, 1997, v. 53, n. 1, p. 26, doi. 10.2469/faj.v53.n1.2053

By:

Coller, Maribeth;
Higgs, Julia L.

Publication type:

Article

The Trueblood Report.

Published in:

1975

By:

J. L. T.

Publication type:

Editorial

REPORTING OF LEASES.

Published in:

Financial Analysts Journal, 1968, v. 24, n. 1, p. 29, doi. 10.2469/faj.v24.n1.29

By:

Corcoran, Eileen T.

Publication type:

Article

MUHASEBECİLER VE FİNANSAL ANALİSTLERİN HALKA AÇIK ŞİRKETLERİN FİNANSAL TABLOLARININ NİTELİKSEL ÖZELLİKLERİ İLE İLGİLİ ALGILAMALARI ÜZERİNE BİR ARAŞTIRMA

Published in:

World of Accounting Science, 2009, v. 11, n. 3, p. 47

By:

Ulusan, Hikmet;
Saban, Metin

Publication type:

Article

Aplicaciones prácticas a la actividad inmobiliaria: interpretaciones a las consultas del ICAC.

Published in:

Partida Doble, 2010, v. 21, n. 220, p. 98

By:

Millán Aguilar, Adolfo;
de la Heras Jiménez, Victoria

Publication type:

Article

Proyecto de norma de consolidación del IASB.

Published in:

Partida Doble, 2009, v. 20, n. 214, p. 56

By:

Isern, Mariela

Publication type:

Article

Aspecte relevante privind auditul estimărilor contabile.

Published in:

Audit Financiar, 2013, v. 11, n. 98, p. 49

By:

GIURCĂNEANU, Aura;
KISS, Clemente

Publication type:

Article

Importanța clasificărilor internaționale în domeniul raportării financiare în contextul procesului de armonizare contabilă.

Published in:

Audit Financiar, 2009, v. 7, n. 1, p. 34

By:

PÂNTEA, Iacob Petru;
CRISTEA, Ştefana

Publication type:

Article

Estimating Transactions Given Balance Sheets and an Income Statement.

Published in:

Issues in Accounting Education, 2000, v. 15, n. 3, p. 393, doi. 10.2308/iace.2000.15.3.393

By:

Arya, Anil;
Fellingham, John C.;
Schroeder, Douglas A.

Publication type:

Article

Capitalizing interest: What does “material” mean?

Published in:

Journal of Corporate Accounting & Finance (Wiley), 2004, v. 16, n. 1, p. 59, doi. 10.1002/jcaf.20073

By:

Jordan, Charles E.;
Clark, Stanley J.

Publication type:

Article

SEC Officials Voice Concerns about Financial Reporting and the Accounting Profession Both Here and Internationally.

Published in:

Journal of Corporate Accounting & Finance (Wiley), 1993, v. 4, n. 4, p. 531, doi. 10.1002/jcaf.3970040416

By:

Munter, Paul

Publication type:

Article

COMMUNICATING THROUGH FINANCIAL REPORTS: AN EMPIRICAL STUDY.

Published in:

Journal of Business Communication, 1975, v. 12, n. 3, p. 9, doi. 10.1177/002194367501200302

By:

McIntyre, Edward V.

Publication type:

Article

MUHASEBENİN SOSYAL SORUMLULUK KAVRAMI BAĞLAMINDA EKONOMİK ADAM (HOMO ECONOMICUS) MODELİNE BİR BAKIŞ.

Published in:

Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2012, v. 12, n. 36, p. 25

By:

Kirlioğlu, Hilmi;
Ülkü, Sema

Publication type:

Article

The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains.

Published in:

Accounting Review, 2014, v. 89, n. 3, p. 933, doi. 10.2308/accr-50683

By:

Curtis, Asher B.;
McVay, Sarah E.;
Whipple, Benjamin C.

Publication type:

Article

Perceived Auditor Independence and Audit Litigation: The Role of Nonaudit Services Fees.

Published in:

Accounting Review, 2012, v. 87, n. 3, p. 1033, doi. 10.2308/accr-10217

By:

Schmidt, Jaime J.

Publication type:

Article

Accounting for Lease Renewal Options: The Informational Effects of Unit of Account Choices.

Published in:

Accounting Review, 2012, v. 87, n. 1, p. 173, doi. 10.2308/accr-10165

By:

Hales, Jeffrey W.;
Venkataraman, Shankar;
Wilks, T. Jeffrey

Publication type:

Article

More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism.

Published in:

Accounting Review, 2011, v. 86, n. 5, p. 1765, doi. 10.2308/accr-10101

By:

Patatoukas, Panos N.;
Thomas, Jacob K.

Publication type:

Article

Does Earnings Management Affect Firms' Investment Decisions?

Published in:

Accounting Review, 2008, v. 83, n. 6, p. 1571, doi. 10.2308/accr.2008.83.6.1571

By:

McNichols, Maureen F.;
Stubben, Stephen R.

Publication type:

Article

The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations.

Published in:

Accounting Review, 2007, v. 82, n. 1, p. 241, doi. 10.2308/accr.2007.82.1.241

By:

Sanchez, Maria H.;
Agoglia, Christopher P.;
Hatfield, Richard C.

Publication type:

Article

Further Thoughts on Fully Revealing Income Measurement.

Published in:

Accounting Review, 1992, v. 67, n. 3, p. 628

By:

Demski, Joel S.;
Sappington, David E. M.

Publication type:

Article

Subcommittee on IASC Exposure Draft Number 7 of The American Accounting Association's Committee on Financial Accounting Standards.

Published in:: Accounting Review, 1977, v. 52, n. 4, p. 197
Publication type:: Article

A Flow Chart Conceptualization of Auditors' Reports on Financial Statements.

Published in:

Accounting Review, 1976, v. 51, n. 4, p. 913

By:

Epaves, Richard A.;
Paquette, Laurence R.;
Pearson, Michael A.

Publication type:

Article

Estimation Error in Income Determination.

Published in:

Accounting Review, 1976, v. 51, n. 4, p. 823

By:

Albrecht, William Steve

Publication type:

Article

Accounting for the Cost of Interest: Implications for the Timber Industry.

Published in:

Accounting Review, 1976, v. 51, n. 4, p. 788

By:

Young, David W.

Publication type:

Article

The Quality of Corporate Financial Disclosure: A Comment.

Published in:

Accounting Review, 1972, v. 47, n. 3, p. 581

By:

Moore, Michael L.;
Buzby, Stephen

Publication type:

Article

The importance of being fair: an analysis of IFRS regulation and practice - a Comment.

Published in:

Accounting & Business Research, 2009, v. 39, n. 4, p. 415, doi. 10.1080/00014788.2009.9663375

By:

Nobes, Christopher

Publication type:

Article

Discussion of 'How can business reporting be improved? A research perspective.'.

Published in:

Accounting & Business Research, 2006, v. 36, p. 107, doi. 10.1080/00014788.2006.9730051

By:

Tomlinson, Lindsay

Publication type:

Article