Academic literature on the topic 'Accounting Accounting standards'
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Journal articles on the topic "Accounting Accounting standards"
Perera, M. Hector B. "Accounting standards." International Journal of Accounting 31, no. 2 (January 1996): 261–64. http://dx.doi.org/10.1016/s0020-7063(96)90007-2.
Full textBARTH, MARY E., WAYNE R. LANDSMAN, and MARK H. LANG. "International Accounting Standards and Accounting Quality." Journal of Accounting Research 46, no. 3 (June 2008): 467–98. http://dx.doi.org/10.1111/j.1475-679x.2008.00287.x.
Full textFinley, Janene R., and Wayne E. Finley. "Financial Accounting Standards Board Accounting Standards Codification: Implications for Access." Behavioral & Social Sciences Librarian 29, no. 1 (February 24, 2010): 3–14. http://dx.doi.org/10.1080/01639260903571153.
Full textRyska, J., and A. Valder. "Fair value in financial accounting." Agricultural Economics (Zemědělská ekonomika) 49, No. 11 (March 2, 2012): 526–32. http://dx.doi.org/10.17221/5442-agricecon.
Full textMagiera, Frank T. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." CFA Digest 32, no. 3 (August 2002): 62–63. http://dx.doi.org/10.2469/dig.v32.n3.1124.
Full textAshbaugh, Hollis, and Morton Pincus. "Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings." Journal of Accounting Research 39, no. 3 (December 2001): 417–34. http://dx.doi.org/10.1111/1475-679x.00020.
Full textSvoboda, P. "Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 54, NO. 7 (July 31, 2008): 314–21. http://dx.doi.org/10.17221/2708-agricecon.
Full textBaudot, Lisa, Kristina C. Demek, and Zhongwei Huang. "The Accounting Profession's Engagement with Accounting Standards: Conceptualizing Accounting Complexity through Big 4 Comment Letters." AUDITING: A Journal of Practice & Theory 37, no. 2 (May 1, 2018): 175–96. http://dx.doi.org/10.2308/ajpt-51898.
Full textPark, Moon-Gon and Lee, Dong-Young. "Convergence of Accounting Standards." Korea International Accounting Review ll, no. 18 (June 2007): 259–78. http://dx.doi.org/10.21073/kiar.2007..18.012.
Full textZeff, S. A. "Applying International Accounting Standards." International Journal of Accounting 35, no. 2 (July 2000): 289. http://dx.doi.org/10.1016/s0020-7063(00)00069-8.
Full textDissertations / Theses on the topic "Accounting Accounting standards"
Harakeh, Mostafa. "Information asymmetry, accounting standards, and accounting conservatism." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/information-asymmetry-accounting-standards-and-accounting-conservatism(1f09d3c2-a25f-40de-8543-e58b80ba0743).html.
Full textEdelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.
Full textSeries: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology
Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.
Full textPeng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.
Full textChen, Feng. "Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness /." Click to view the E-thesis via HKUTO, 2001. http://sunzi.lib.hku.hk/hkuto/record/B42576131.
Full textDahawy, Khaled M. "The Relationship between Privatization, Culture, Adoption of International Accounting Standards, and Accounting in Egypt." Thesis, University of North Texas, 1998. https://digital.library.unt.edu/ark:/67531/metadc277672/.
Full textGrau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.
Full textBigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.
Full textFritz, Susanne, and Christina Lämmle. "The International harmonisation process of Accounting Standards." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1554.
Full textBackground: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries.
Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it?
Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages.
Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.
Cadiz-Andrion, Luisa Victoria. "Investigating stakeholder concerns in accounting for co-operative equity under international accounting standards." Thesis, University of Canterbury. Accountancy, Finance and Information Systems, 2007. http://hdl.handle.net/10092/871.
Full textBooks on the topic "Accounting Accounting standards"
Consultative Committee of Accountancy Bodies. Accounting Standards Committee. Accounting standards. London: Institute of Chartered Accountants in England and Wales, 1988.
Find full textBoard, Accounting Standards. Accounting standards. Milton Keynes: Accountancy, 1993.
Find full textCommittee, Consultative Committee of Accountancy Bodies Accounting Standards. Accounting standards. London: Institute of Chartered Accountants in England and Wales, 1987.
Find full textAccounting theory: Contemporary accounting issues. Mason, Ohio: Thomson/South-Western, 2003.
Find full textInternational Accounting Standards Committee. International accounting standards. London: International Accounting Standards Committee, 1996.
Find full textWoolf, Emile. Understanding accounting standards. Maidenhead: Institute of Chartered Accountants in England and Wales in association with McGraw-Hill, 1988.
Find full textRiccardi, Lorenzo. China Accounting Standards. Singapore: Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-0006-5.
Full textBoard, Financial Accounting Standards. FASB accounting standards. 6th ed. Homewood, IL: Irwin, Richard, 1992.
Find full textLee, T. A. The accounting entity concept, accounting standards and inflation accounting. [Preston: Lancashire Polytechnic, 1985.
Find full textBook chapters on the topic "Accounting Accounting standards"
Simmonds, Andy. "Accounting Standards." In Mastering Financial Accounting, 173–92. London: Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18430-9_9.
Full textStevens, P., and B. Kriefman. "Accounting Standards." In Work Out Accounting A Level, 51–60. London: Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-13781-7_5.
Full textEggloff, Frank. "International Accounting Standards." In Bilanzierung nach HGB, US-GAAP und IAS im Vergleich, 35–68. Wiesbaden: Gabler Verlag, 1999. http://dx.doi.org/10.1007/978-3-322-82755-5_3.
Full textHaas, Ingeborg. "International Accounting Standards." In Rückstellungen, 111–77. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6635-3_12.
Full textBossert, Rainer, and Ulrich L. Manz. "International Accounting Standards." In Physica-Lehrbuch, 227–36. Heidelberg: Physica-Verlag HD, 1997. http://dx.doi.org/10.1007/978-3-642-61494-1_15.
Full textRiccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 28—Changes of Accounting Policies and Accounting Estimates and Error Correction." In China Accounting Standards, 217–22. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_32.
Full textRiccardi, Lorenzo. "Introduction to New Accounting Standards for Business Enterprises." In China Accounting Standards, 1–3. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_1.
Full textRiccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 6—Intangible Assets." In China Accounting Standards, 45–50. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_10.
Full textRiccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 7—Exchange of Non-Monetary Assets." In China Accounting Standards, 51–54. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_11.
Full textRiccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 8—Impairment of Assets." In China Accounting Standards, 55–66. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_12.
Full textConference papers on the topic "Accounting Accounting standards"
Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.
Full textXusheng, Zhao. "New Accounting Standards and Earnings Conservatism." In ICCIR 2021: 2021 International Conference on Control and Intelligent Robotics. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3473714.3473775.
Full textWang, Lin. "Analysis of the Influence of New Accounting Standards on Enterprise Financial Accounting." In Proceedings of the 2019 4th International Conference on Financial Innovation and Economic Development (ICFIED 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icfied-19.2019.75.
Full textZhirong, Shen, and Ji Mengdi. "Accounting Impact of New Income Standards on Income Accounting of Construction Industry Enterprises." In Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icssed-19.2019.106.
Full textZhao, Yang. "The Convergence of Chinese Accounting Standards with International Standards." In Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icoeme-19.2019.16.
Full text"INTERNATIONAL CONVERGENCE OF ACCOUNTING STANDARDS IN CHINA." In WISSENSCHAFTLICHE ERGEBNISSE UND ERRUNGENSCHAFTEN: 2020. European Scientific Platform, 2020. http://dx.doi.org/10.36074/25.12.2020.v1.30.
Full textHan, Guangqiang, Wenli Chen, and Duo Li. "Research on XBRL's improvement of quality of accounting information in the new accounting standards." In 2017 29th Chinese Control And Decision Conference (CCDC). IEEE, 2017. http://dx.doi.org/10.1109/ccdc.2017.7979438.
Full textRusiaev, Nikolai Aleksandrovich, and Tatiana Evgenevna Tatarovskaia. "Accounting for Intangible Assets According to IFRS and Russian Accounting Standards: a Comparative Analysis." In International Scientific and Practical Conference. TSNS Interaktiv Plus, 2020. http://dx.doi.org/10.21661/r-530880.
Full text"The Development and Comparative Study of Accounting Standards." In 2020 International Conference on Social Sciences and Social Phenomena. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0001103.
Full textTeller, Pierre. "A model for accounting standards and its applications." In 2008 Second International Conference on Research Challenges in Information Science (RCIS). IEEE, 2008. http://dx.doi.org/10.1109/rcis.2008.4632118.
Full textReports on the topic "Accounting Accounting standards"
Cummins, Jason, Trevor Harris, and Kevin Hassett. Accounting Standards, Information Flow, and Firm Investment Behavior. Cambridge, MA: National Bureau of Economic Research, March 1994. http://dx.doi.org/10.3386/w4685.
Full textGagnon, Pieter, Elaine Hale, and Brady Cowiestoll. Behind-the-Meter Solar Accounting in Renewable Portfolio Standards. Office of Scientific and Technical Information (OSTI), December 2020. http://dx.doi.org/10.2172/1737535.
Full textSmolenyak, Barbara E., Madelaine Fusfield, and Janet Stern. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards. Fort Belvoir, VA: Defense Technical Information Center, January 1999. http://dx.doi.org/10.21236/ada375112.
Full textLewis, Alan, and Suzanne Greene. GLEC Framework for Logistics Emissions Accounting and Reporting. Smart Freight Centre, July 2019. http://dx.doi.org/10.46461/glecframework.
Full textOldenburg, Curtis M., and Jens T. Birkholzer. Review of Quantitative Monitoring Methodologies for Emissions Verification and Accounting for Carbon Dioxide Capture and Storage for California’s Greenhouse Gas Cap-and-Trade and Low-Carbon Fuel Standard Programs. Office of Scientific and Technical Information (OSTI), December 2014. http://dx.doi.org/10.2172/1339969.
Full textStandard format and content acceptance criteria for the Material Control and Accounting (MC and A) Reform Amendment: 10 CFR Part 74, Subpart E. Revision 1. Office of Scientific and Technical Information (OSTI), April 1995. http://dx.doi.org/10.2172/61180.
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