Works matching DE "INTERNATIONAL Accounting Standards Board"

Results: 712

Data Envelopment Analysis of Fair Value Versus Historical Cost Accounting: An Insight into Thailand's Insurance Sector.

Published in:

Human Behavior, Development & Society, 2023, v. 24, n. 3, p. 105

By:

Sharma, Keertiman

Publication type:

Article

The Adoption of AAOIFI Standards by Islamic Banks: Understanding the Microeconomic Consequences.

Published in:

Economies, 2023, v. 11, n. 2, p. 39, doi. 10.3390/economies11020039

By:

Elhalaby, Sherif;
Sarea, Adel;
Alnesafi, Awwad;
Al-Absy, Mujeeb Saif Mohsen

Publication type:

Article

Voluntary IFRS adoption and accounting quality: Evidence from Japan.

Published in:

Economic Research-Ekonomska Istrazivanja, 2021, v. 34, n. 1, p. 1985, doi. 10.1080/1331677X.2020.1860793

By:

Gu, Junjian

Publication type:

Article

COMPARATIVE STUDY REGARDING THE MAIN DIFFERENCES BETWEEN US GAAP AND IFRS.

Published in:

USV Annals of Economics & Public Administration, 2014, v. 14, n. 2, p. 140

By:

HLACIUC, Elena;
GROSU, Veronica;
SOCOLIUC, Marian;
MACIUCA, Geanina

Publication type:

Article

An interview with IASB Chair Dr. Andreas Barckow.

Published in:

Journal of International Financial Management & Accounting, 2023, v. 34, n. 2, p. 358, doi. 10.1111/jifm.12171

By:

Street, Donna L.;
Gordon, Elizabeth A.

Publication type:

Article

UFRS 17 SİGORTA SÖZLEŞMELERİ KAPSAMINDA ÖNGÖRÜLEN ÖLÇÜM YAKLAŞIMLARINDAN GENEL MODEL YAKLAŞIMI VE BİR UYGULAMA.

Published in:

Journal of Marmara University Social Sciences Institute / Öneri, 2019, v. 14, n. 51, p. 190, doi. 10.14783/maruoneri.vi.522066

By:

OĞUZ, Mustafa

Publication type:

Article

UFRS 15 - Müşteri Sözleşmelerinden Elde Edilen Hasılat Standardının İncelenmesi Ve Telekomünikasyon Sektörüne İlişkin Bir Uygulama.

Published in:

Journal of Finance Letters / Maliye Finans Yazıları Dergisi, 2015, v. 29, n. 103, p. 219, doi. 10.33203/mfy.307964

By:

Keskin, Ayşe İrem;
Dinçer, Banu

Publication type:

Article

OWNERSHIP STRUCTURE AND INTERACTION EFFECTS OF FIRM PERFORMANCE ON MANAGEMENT COMMENTARY DISCLOSURES.

Published in:

Journal of Global Management, 2011, v. 2, n. 2, p. 124

By:

Arshad, Roshayani;
Nor, Rohaya Md;
Ahmad Noruddin, Nur Adura

Publication type:

Article

Non‐GAAP reporting: Evidence from academia and current practice.

Published in:

Journal of Business Finance & Accounting, 2018, v. 45, n. 3/4, p. 259, doi. 10.1111/jbfa.12298

By:

Black, Dirk E.;
Christensen, Theodore E.;
Ciesielski, Jack T.;
Whipple, Benjamin C.

Publication type:

Article

Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence.

Published in:

Journal of Business Finance & Accounting, 2013, v. 40, n. 7/8, p. 741, doi. 10.1111/jbfa.12025

By:

Choi, Young‐Soo;
Peasnell, Ken;
Toniato, Joao

Publication type:

Article

Revenue from Contracts -- Essential Issues Under the International Financial Reporting Standards.

Published in:

International Journal of Global Business, 2021, v. 14, n. 2, p. 18

By:

Suman, Sonika

Publication type:

Article

CORPORAL IMMOBILIZATION REASSESSMENT ACCOUNTANCY AND TAX ALTERNATIVES.

Published in:

Bulletin of the Transilvania University of Brasov, Series V: Economic Sciences, 2012, v. 5, n. 1, p. 147

By:

BUSUIOCEANU, Steliana

Publication type:

Article

ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES - EMPIRICAL EVIDENCE.

Published in:

Economic Review: Journal of Economics & Business / Ekonomska Revija: Casopis za Ekonomiju i Biznis, 2011, v. 9, p. 17

By:

Serdarević, Nino

Publication type:

Article

IFRS ADOPTION AND ITS IMPLEMENTATIONS IN AZERBAIJAN.

Published in:

Acta Scientiarum Polonorum. Oeconomia, 2015, v. 14, n. 4, p. 13

By:

Hüseynli, Etibar;
Balayeva, Nsrmin;
Şirinova, Rübaba;
Əsgsrova, Aygün

Publication type:

Article

Message from the Editor.

Published in:

Journal of the CPA Practitioner, 2014, v. 6, n. 2, p. 3

By:

Kass-Shraibman, Frimette

Publication type:

Article

The Discount Rate Dilemma of - IAS 19?

Published in:

Journal of the CPA Practitioner, 2010, v. 2, n. 5, p. 8

By:

Lachman, Jack

Publication type:

Article

An Analysis of the Qualitative Characteristics of Management Commentary Reporting by New Zealand Companies.

Published in:

Australasian Accounting Business & Finance Journal, 2011, v. 5, n. 4, p. 43

By:

Chatterjee, Bikram;
Tooley, Stuart;
Fatseas, Vic;
Brown, Alistair

Publication type:

Article

Cash flows: The Gap Between Reported and Estimated Operating Cash Flow Elements.

Published in:

Australasian Accounting Business & Finance Journal, 2010, v. 4, n. 1, p. 96

By:

Hughes, Mark;
Hoy, Simon;
Andrew, Brian

Publication type:

Article

The Extent of Membership Representation and Non-Representation on the IASB.

Published in:

Issues in Social & Environmental Accounting, 2008, v. 2, n. 1, p. 89, doi. 10.22164/isea.v2i1.26

By:

Brown, Alistair

Publication type:

Article

Are changes in international accounting standards making them more complex?

Published in:

Accounting Forum, 2020, v. 44, n. 1, p. 35, doi. 10.1080/01559982.2019.1573781

By:

Morais, Ana Isabel

Publication type:

Article

Why did preparers lobby to the IASB's pension accounting proposals?

Published in:

Accounting Forum, 2015, v. 39, n. 4, p. 268, doi. 10.1016/j.accfor.2015.09.002

By:

Chircop, Justin;
Kiosse, Paraskevi Vicky

Publication type:

Article

Extractive industries accounting and economic consequences: Past, present and future

Published in:

Accounting Forum, 2009, v. 33, n. 1, p. 27, doi. 10.1016/j.accfor.2008.07.005

By:

Cortese, Corinne L.;
Irvine, Helen J.;
Kaidonis, Mary A.

Publication type:

Article

Bridging the divides of online reporting

Published in:

Accounting Forum, 2007, v. 31, n. 1, p. 27, doi. 10.1016/j.accfor.2006.08.006

By:

Brown, Alistair M.

Publication type:

Article

Compliance with IAS Disclosure Requirements by Financial Institutions in Uganda.

Published in:

Journal of African Business, 2005, v. 6, n. 1/2, p. 93, doi. 10.1300/J156v06n01_06

By:

Sejjaaka, Samuel K.

Publication type:

Article

Implications of European Directives in the Assessment of Insurance Companies.

Published in:

Theoretical & Applied Economics, 2011, v. 18, n. 3, p. 131

By:

Bostan, Ionel

Publication type:

Article

AN INVESTIGATION OF THE EFFECT OF METHODS OF RECORDING ACCOUNTING PRINCIPLE CHANGES ON THE DECISIONS OF USERS.

Published in:

Journal of Accounting & Finance Research, 2005, v. 13, n. 3, p. 55

By:

Nichols, Linda M.

Publication type:

Article

THE REVENUE RECOGNITION STANDARD AND SMALL BUSINESS: The newly updated standard is likely to affect small businesses differently depending on which industry they operate in.

Published in:

Strategic Finance, 2018, v. 100, n. 5, p. 27

By:

SCARBROUGH, EVAN

Publication type:

Article

IMA'S FRC MEETS WITH THE FASB.

Published in:

2017

By:

DEVONISH-MILLS, LINDA

Publication type:

Proceeding

IMA'S FINANCIAL REPORTING COMMITTEE.

Published in:

Strategic Finance, 2016, v. 98, n. 6, p. 23

By:

DEVONISH-MILLS, LINDA

Publication type:

Article

WHY ISN'T COMPREHENSIVE INCOME COMPREHENSIBLE?

Published in:

Strategic Finance, 2016, v. 98, n. 5, p. 47

By:

DU, NING;
MCENROE, JOHN E.;
STEVENS, KEVIN

Publication type:

Article

ARE YOU READY?

Published in:: 2016
Publication type:: Chart/Diagram/Graph

RECOGNIZING SOFTWARE REVENUE.

Published in:

Strategic Finance, 2016, v. 97, n. 8, p. 39

By:

RICK, BRIAN;
CHURYK, NATALIE TATIANA;
REINSTEIN, ALAN

Publication type:

Article

How to use CHANGE MANAGEMENT to your advantage.

Published in:

Strategic Finance, 2015, v. 97, n. 5, p. 34

By:

ARMS, DOUG;
BERCIK, TONY

Publication type:

Article

Expanding IMA’s As IMA’s technical committees Advocacy Outreach.

Published in:

Strategic Finance, 2014, v. 96, n. 5, p. 17

By:

Devonish-Mills, Linda

Publication type:

Article

The New Revenue Recognition Standard.

Published in:

Strategic Finance, 2014, v. 96, n. 3, p. 17

By:

Devonish-Mills, Linda

Publication type:

Article

New Standard on Revenue Recognition.

Published in:: Strategic Finance, 2014, v. 96, n. 1, p. 22
Publication type:: Article

Reinforcing Enforceability.

Published in:

Strategic Finance, 2013, v. 95, n. 2, p. 15

By:

Pounder, Bruce

Publication type:

Article

Accounting for Goodwill: Back to the Good Old Days?

Published in:

Strategic Finance, 2013, v. 95, n. 1, p. 15

By:

Pounder, Bruce

Publication type:

Article

IMA's Recent Advocacy Efforts.

Published in:

Strategic Finance, 2012, v. 94, n. 5, p. 23

By:

Devonish-Mills, Linda

Publication type:

Article

The New Era of Differential Standards.

Published in:

Strategic Finance, 2012, v. 94, n. 4, p. 18

By:

Pounder, Bruce

Publication type:

Article

Update on the IFRS XBRL Taxonomy-2012.

Published in:

Strategic Finance, 2012, v. 94, n. 3, p. 64

By:

Brands, Kristine

Publication type:

Article

CHANGES ARE COMING.

Published in:

Strategic Finance, 2012, v. 93, n. 9, p. 37

By:

Pounder, Bruce

Publication type:

Article

Accounting for Insurance Contracts.

Published in:

Strategic Finance, 2011, v. 93, n. 5, p. 21

By:

Pounder, Bruce

Publication type:

Article

A World of Fair Value.

Published in:

Strategic Finance, 2011, v. 93, n. 2, p. 15

By:

Pounder, Bruce

Publication type:

Article

Accounting for Income Taxes: A Misfit in the Convergence of Standards?

Published in:

Strategic Finance, 2011, v. 92, n. 11, p. 49

By:

Fleming, Damon M.

Publication type:

Article

One Problem, Three Fixes.

Published in:

Strategic Finance, 2011, v. 92, n. 7, p. 19

By:

Pounder, Bruce

Publication type:

Article

A Common Framework for Accounting Standards.

Published in:

Strategic Finance, 2010, v. 92, n. 5, p. 20

By:

Pounder, Bruce

Publication type:

Article

Setting Standards Scalably (Part 2).

Published in:

Strategic Finance, 2010, v. 92, n. 4, p. 19

By:

Pounder, Bruce

Publication type:

Article

Setting Standards Scalably (Part 1).

Published in:

Strategic Finance, 2010, v. 92, n. 3, p. 17

By:

Pounder, Bruce

Publication type:

Article

FRC and SBC Continue Their Influential Voice.

Published in:

Strategic Finance, 2010, v. 92, n. 2, p. 16

By:

Devonish-Mills, Linda

Publication type:

Article