Relevant bibliographies by topics / Accounting Standards ASEAN countries

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting Standards ASEAN countries'

Author: Grafiati
Published: 11 December 2022
Last updated: 19 July 2025

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Journal articles on the topic "Accounting Standards ASEAN countries"

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Joshi, Mahesh, Prem W. Senarath Yapa, and Diane Kraal. "IFRS adoption in ASEAN countries." International Journal of Managerial Finance 12, no. 2 (2016): 211–40. http://dx.doi.org/10.1108/ijmf-04-2014-0040.

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Purpose – The purpose of this paper is to examine the perceptions of professional accountants from three countries from the Association of South East Asian Nations (ASEAN) in order to evaluate their perceived benefits associated with the adoption of International Financial Reporting Standards (IFRS) in their respective nations as well as the implications of these standards for the accounting and auditing professions in their country of practice. It also explores the extent to which the adoption of IAS/IFRS accounting standards have been supported by the state, media and local professional acco
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Yusof, Rohana @. Norliza, and Abdul Halim Abdul Majid. "Examining the Current Status of International Education Standards Compliance in ASEAN Countries." Journal of Business Management and Accounting 7, no. 1 (2017): 1–16. http://dx.doi.org/10.32890/jbma2017.7.1.8823.

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This study examined the IES compliance behaviour of IFAC members from the Association of South East Asian Nations (ASEAN) countries after ten years of International Education Standards (IES) implementation. The content analysis approach was employed. Data were collected from IFAC’s Member Compliance Program and websites of member bodies from ASEAN countries. Findings show that only three out of ten IFAC member bodies from ASEAN fully complied with the pre-qualifications standards of accounting education programme. Noncompliance are mainly in the content of accounting education programme spec
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Fadilah, Haqi. "Environmental Accounting Disclosure in ASEAN Countries." Indonesian Accounting Review 7, no. 1 (2017): 107. http://dx.doi.org/10.14414/tiar.v7i1.1095.

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This study aims to determine whether there is a difference between the scores of country-based environmental accounting disclosure (in the ASEAN region) and industrybased environmental accounting disclosure (in real estate, forest/agriculture, consumer goods, hospitals, energy, and chemicals/pharmaceuticals). The research method used is One-Way ANOVA difference test. The results show that there is a difference in the scores of country-based environmental accounting disclosure. The difference is between Indonesia and Singapore and between Indonesia and the Philippines. Furthermore, there is no
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Thuong, Tran Thi. "The Development Path of Vietnamese Accounting System." International Journal of Economics and Finance 10, no. 5 (2018): 154. http://dx.doi.org/10.5539/ijef.v10n5p154.

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After implement “Doi Moi” process in 1986, the Vietnamese accounting system has reformed significantly. To date, the structure of Vietnamese accounting system includes four levels, namely, (1) accounting law, (2) decrees, (3) decisions and Vietnamese Accounting Standards (VASs) and (4) circulars. Particularly, Vietnamese National Assembly promulgated accounting laws in 2003 and 2015. The VASs were promulgated based on the first version of International Accounting Standards (IASs), however until now, the VASs have been not yet amended. Meanwhile IASs have been adjusted regularly and upgraded to
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Madah Marzuki, Marziana, and Effiezal Aswadi Abdul Wahab. "International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries." Asian Review of Accounting 26, no. 4 (2018): 487–510. http://dx.doi.org/10.1108/ara-06-2017-0098.

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Purpose The purpose of this paper is to investigate whether the convergence of IFRS in ASEAN countries resulted in an improvement in financial-reporting quality, and in particular with regards the degree of conditional conservatism of financial reporting. Then, the authors investigate whether the convergence to IFRS and the degree of conditional conservatism is influenced by corruption as a proxy for the strength of ASEAN jurisdiction legal and enforcement systems. Design/methodology/approach The sample of this study is based on 22,085 firm-year observations from three ASEAN countries, namely,
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Yapa, Prem, Diane Kraal, and Mahesh Joshi. "The adoption of ‘International Accounting Standard (IAS) 12 Income Taxes’: Convergence or divergence with local accounting standards in selected ASEAN countries?" Australasian Accounting, Business and Finance Journal 9, no. 1 (2015): 3–24. http://dx.doi.org/10.14453/aabfj.v9i1.2.

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Yuliarini, Sarah, Ku Nor Izah Bt Ku Ismail, and Tantri Bararoh. "Concept of Remuneration and Management Behavior Evaluation in Indonesia." Asian Journal of Accounting Research 2, no. 1 (2017): 1–6. http://dx.doi.org/10.1108/ajar-2017-02-01-b001.

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Environmental Accounting (EA) practices have developed rapidly in some countries and have a positive impact on their organizations. Sustainability report (SR) as an indicator of EA practices helps company gain a better reputation and it is set by management. However, some ASEAN countries including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines for aspect of the environment such as the Global Reporting Initiative (GRI). Another aspect in GRI is
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Sugiri, Slamet, and Retno Yuni Nur Susilowati. "KUALITAS INFORMASI AKUNTANSI SEKTOR INDUSTRI SEBELUM DAN SELAMA PANDEMI COVID-19: STUDI NEGARA-NEGARA ASEAN." Jurnal Akuntansi dan Keuangan 26, no. 2 (2021): 1–8. http://dx.doi.org/10.23960/jak.v26i2.274.

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The purpose of this paper is to examine the effect of the Covid-19 pandemic on the quality of accounting information in terms of accrual quality and value relevance. This study uses a sample of companies listed on stock exchanges in five ASEAN countries, Indonesia, Malaysia, the Philippines, Singapore, and Thailand, for the period 2009-2020. OLS pooled regression model was estimated with panel data. The results showed that the COVID-19 pandemic impacted earnings quality, but not on value relevance of accounting information quality. Enforcement of accounting and auditing standards can reduce th
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Pane, Sanusi Gazali, and Saparuddin Siregar. "Skills Based Competency dan Daya Saing Praktisi Akuntansi Pada Emerging Market Asean." Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) 3, no. 2 (2021): 61–66. http://dx.doi.org/10.47065/ekuitas.v3i2.1067.

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The competency framework is needed by accounting practitioners in organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners is one of the eight professions affected by professional competition. The purpose of this study was to measure the level of competence of accounting practitioners by using a competency assessment method that refers to technical and non-technical assessments through collecting relevant evidence on accounting work. The results of this study indicate
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Pane, Sanusi Gazali, and Saparuddin Siregar. "SKILLS BASED COMPETENCY AND COMPETITIVENESS OF ACCOUNTING PRACTITIONERS IN ASEAN EMERGING MARKET." International Journal of Economic, Technology and Social Sciences (Injects) 2, no. 2 (2021): 478–87. http://dx.doi.org/10.53695/injects.v2i2.537.

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Competency frameworks are urgently needed by accounting practitioners within organizations to carry out their roles effectively. Moreover, in the context of economic integration and labor mobility between regional countries, the role of accounting practitioners becomes one of the eight professions affected by professional competition. The purpose of this research is to measure the level of competence of accounting practitioners using competency assessment methods that refer to technical and non-technical assessments through the collection of relevant evidence on accounting work. The results of
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Dissertations / Theses on the topic "Accounting Standards ASEAN countries"

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Chamisa, Edward Eddie Elae. "The relevance and observance of the IASC standards in developing countries." Thesis, University of Birmingham, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.369345.

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Al-Shammari, Bader A. "Compliance with international accounting standards by listed companies in the Gulf Co-operation Council member states : an empirical study." UWA Business School, 2006. http://theses.library.uwa.edu.au/adt-WU2006.0019.

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The aim of this study was to investigate empirically the extent of mandatory compliance with international accounting standards (IASs) by companies in the Gulf Co-Operation Council (GCC) member states - namely, Bahrain, Oman, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates (UAE) - between 1996 and 2002, and to explain why some companies comply more than others. Official personnel in the relevant enforcement bodies were interviewed to obtain information about their monitoring and enforcement activities. An index of compliance was devised to quantify the level of compliance. This was ap
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Kosonboon, Lapinee Dhasanapongsakul. "The relevance of international accounting standards for developing countries : the case of IAS 41 in Thailand." Thesis, University of Strathclyde, 2004. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=21545.

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This thesis reports a study of the relevance of international accounting standards for developing countries by investigating the introduction of lAS 41 (Agriculture) in Thailand. Thailand has a deep involvement in the international standard setting process, particularly in working on E65. Agriculture is a significant part of the Thai economy. Theories of standard setting are examined in this thesis; namely the political nature of standard setting, the theory of economic and financial consequences, agency theory and institutional legitimacy theory. Theoretical considerations and particular inst
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Al-Shammari, Bader A. "Compliance with international accounting standards by listed companies in the Gulf Co-operation Council member states : an empirical study /." Connect to this title, 2005. http://theses.library.uwa.edu.au/adt-WU2006.0019.

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Diga, Joselito Gaetos. "The feasibility and desirability of pursuing accounting harmonisation in five Asean countries : a study of corporate financial reporting in Indonesia, Malaysia, the Philippines, Singapore and Thailand." Phd thesis, 1996. http://hdl.handle.net/1885/145710.

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"Three essays on the economic consequences of mandatory adoption of IFRS in Europe." Thesis, 2011. http://library.cuhk.edu.hk/record=b6075471.

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pt. 1. The mandatory adopton of IFRS and Big4 audits on earnings quality -- pt. 2. The cross-border spillover effect of financial reporting on investment efficiency: evidence from mandatory IFRS adoption -- pt. 3. Discretionary fair value earnings and CEO cash compensation: evidence from continental Europe.<br>Chen, Chen.<br>Thesis (Ph.D.)--Chinese University of Hong Kong, 2011.<br>Includes bibliographical references (leaves 148-157).<br>Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web.<br>Abstr
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Hsu, Yun-sheng, and 許永聲. "Do Accrual Accounting Standards Influence the Information Quality of Financial Statements: evidences from 17 countries." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/04728283057418957591.

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博士<br>國立臺灣大學<br>會計學研究所<br>93<br>Although accrual-based accounting can improve the temporal discrepancies between revenue and expense recognition found in cash-based accounting and raise the value of financial reporting information, the literature on the subject holds that earnings management behavior is a general phenomenon in accrual-based accounting, and that such earnings management behavior may impair the value of financial reporting information. On this disadvantageous influence, Hung (2001) holds that the method of raising the level of investor protection can lower opportunistic earnings
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(9838370), Parves Sultan, and Farooq Butt (9784763). "The role of intellectual capital in the financial performance of listed manufacturing firms in Pakistan." Thesis, 2019. https://figshare.com/articles/thesis/The_role_of_intellectual_capital_in_the_financial_performance_of_listed_manufacturing_firms_in_Pakistan/13455338.

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This study examined how value-added intellectual capital (VAIC) influences financial performance of manufacturing firms in Pakistan. The study was unique in examining the short-term and long-term profit performance of all publicly listed manufacturing firms in Pakistan.
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Hui, Dai Hai. "O efeito da IFRS para PMEs no custo da dívidas de empresas europeias." Master's thesis, 2018. http://hdl.handle.net/10071/17792.

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O objetivo deste estudo é verificar a influência da norma "International Financial Reporting Standards" (IFRS) para as pequenas e médias empresas (PMEs) no custo da dívida. As PMEs representam mais de 95% das empresas no mundo. Para harmonizar a contabilidade das PMEs foi emitido em 2009 a IFRS para PMEs. Analiso PMEs dos países Bósnia e Herzegovina (BiH), Irlanda, Kosovo, Macedónia, Reino Unido (RU), Sérvia e Ucrânia dos períodos de 2009 a 2016. O cálculo da taxa do custo da dívida é mesmo método do Kim, Tsui e Yi (2010) e Karjalainen (2011). Os resultados obtidos deste estudo verifica
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Renner, Cerineu Campos. "Contributo para a adoção das normas internacionais de contabilidade pública nos países em vias de desenvolvimento: o caso de São Tomé e Príncipe." Master's thesis, 2013. http://hdl.handle.net/10071/6632.

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O presente trabalho insere-se no âmbito da Contabilidade Pública e revela um estudo inovador nesta área na medida em que foca a problemática da aplicação das Normas de Contabilidade Pública nos países em vias de desenvolvimento, focado na realidade de São Tomé e Príncipe. O desafio no âmbito das reformas de Contabilidade Pública e Nova Gestão Pública a nível Internacional tem impulsionado nova dinâmica na gestão, transparência e responsabilidade financeira dos recursos Públicos. Não obstante o sistema político e económico de diferentes países, os esforços tende a ser desenvolvido para harmoni
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Books on the topic "Accounting Standards ASEAN countries"

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Amenkhienan, Felix E. Accounting in developing countries: A framework for standard setting. UMI Research Press, 1986.

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Perera, M. H. B. The relevance of international accounting standards to developing countries. University of Glasgow, School of Financial Studies, 1985.

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Commission, Asia-Pacific Forestry. Taking stock: Assessing progress in developing and implementing codes of practice for forest harvesting in ASEAN member countries. Food and Agriculture Organization of the United Nations, Regional Office for Asia and the Pacific, 2006.

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Fédération des experts comptables européens. FEE survey of pensions and other retirement benefits in EU and non- EU countries. Routledge, 1995.

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Lawyers Collective Women's Rights Initiative (New Delhi, India). Domestic violence legislation and its implementation: An analysis for ASEAN countries based on international standards and good practices. United Nations Development Fund for Women UNIFEM, 2009.

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Organisation for Economic Co-operation and Development. Working Group on Accounting Standards., ed. Consolidation policies in OECD countries: Report. Organisation for Economic Co-operation and Development, 1987.

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Harisova, Firdaus, Guzel' Derzaeva, Il'dar Harisov, Husan Umarov, Vladimir Nesterov, and Al'fiya Yusupova. Auditing Standards of Islamic Financial Institutions and Code of Ethics for Islamic Finance Specialists (AAOIFI - AAOIFI). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1874285.

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The textbook reveals the content of the auditing standards of Islamic financial institutions, the management standard "Internal Sharia Audit" and the new Code of Ethics for specialists in Islamic finance. They are developed and published by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI — AAOIFI), registered in Bahrain. The new Code began to be applied from the financial period beginning on January 1, 2021. Auditing, management standards and the Code of Ethics for Islamic Finance Professionals have been fully or partially adopted as mandatory regulatory req
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Pischulov, Viktor, E. V. Popov, and V. V. Semenenko. Economic theory: elements of institutional analysis. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1225034.

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The textbook is devoted to topical problems of the theory of economic science, including macro- and microeconomics, as well as regional economics. Comprehensive coverage was given to issues related to the theory of finance and accounting.&#x0D; The textbook complies with the requirements of the federal state educational standards of higher education of the latest generation and includes educational and methodological material for students of all forms of education in the field of preparation 38.03.01 "Economics" (bachelor's degree) of various profiles. The disciplines studied in this direction
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SAVEL'EVA, Ekaterina. Regulation and rationing of modern labor processes. INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1003198.

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A wide range of topical theoretical and practical issues of regulation and normalization of modern labor processes is considered. The materials of the training manual take into account not only the legislation and regulations currently in force in the Russian Federation, but also international standards, as well as the experience of advanced countries and companies.&#x0D; The main attention is paid to the topics that have recently attracted the greatest interest: legal support for labor regulation; requirements for the content and management of regulatory documentation within the quality manag
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Prather-kinsey, Jenice. International Accounting and Developing Countries. Taylor & Francis Group, 2023.

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Book chapters on the topic "Accounting Standards ASEAN countries"

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Abdallah, Wagdy M. "Accounting Standards and Practices of the Gulf Countries." In Accounting, Finance, and Taxation in the Gulf Countries. Palgrave Macmillan US, 2008. http://dx.doi.org/10.1057/9780230614543_4.

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Abdallah, Wagdy M. "International Financial Reporting Standards and Their Relevance to the Gulf Countries." In Accounting, Finance, and Taxation in the Gulf Countries. Palgrave Macmillan US, 2008. http://dx.doi.org/10.1057/9780230614543_5.

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Hassan, Hafinaz Hasniyanti, and Vikneswaran Manual. "How do bitcoin prices respond to macroeconomic shocks? evidence from five Asean countries." In Recent Research in Management, Accounting and Economics (RRMAE). Routledge, 2024. https://doi.org/10.4324/9781003606642-190.

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Anwar, Anas Iswanto, Mirzalina Zaenal, and Yusuf Jeksen. "Analysis of Institutional Factors, Inflation, and Unemployment on the Economic Growth of ASEAN Countries." In Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-400-6_40.

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Kuriyama, Naoki. "The ILO Standards with Regard to Developing Countries in the Late 1980s and in Particular Relation to the Circumstances of ASEAN Countries." In Japanese Human Resource Management. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-43053-9_11.

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Wijaya, Fajar, and Ihsan Azhari. "Globalization and Female Labor Force Participation (FLFP): Evidence from ASEAN Middle-Income Countries (Thailand, Indonesia, Vietnam, and Philippines)." In Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-400-6_23.

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Rahmadi, Saiful, Rosnawintang, Ernawati, Aini Indridjawati, and Burhanuddin. "The Effect of State Openness and Institutional Economy on Economic Growth in ASEAN Countries: An Application of Autoregressive Distributed Lag Model." In Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-146-3_65.

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Feldmann, Benno, and Tiet Khanh Le. "The Effect of International Accounting Standards on Management Behavior: A Study on Earnings Management Behavior in Countries with High Investor Protection." In Leadership, Innovation and Entrepreneurship as Driving Forces of the Global Economy. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-43434-6_35.

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Recchini, Emanuela. "Official statistics for measuring the sustainability of tourism: the UNWTO initiative." In Proceedings e report. Firenze University Press and Genova University Press, 2023. http://dx.doi.org/10.36253/979-12-215-0106-3.09.

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The ongoing digital transformation is facilitating the production, sharing, use and exploitation of an ever increasing amount of data. This phenomenon is stimulating the demand for data-driven decision-making. Regarding tourism, we are moving towards the production of data reflecting a sustainability perspective. The UN World Tourism Organization (UNWTO), in partnership with the UN Statistics Division, launched in 2015 the Measuring the Sustainability of Tourism (MST) initiative aiming at developing an international Statistical Framework (SF-MST) for measuring the role of tourism in sustainable development, including economic, environmental and social dimensions. The ambition is to develop a standardized basis for the collection of relevant information at appropriate spatial scales and the integration of statistics on different domains. For this purpose, the perspective of official statistics, characterized by the highest quality possible inasmuch as they are produced in compliance with the UN Fundamental Principles of Official Statistics and the European Statistics Code of Practice, is followed. SF-MST follows an accounting-based approach and sustainability is envisaged to be evaluated by measuring a broad set of capitals (produced, natural, human and social capital) and the flows of related incomes and benefits. SF-MST builds upon existing internationally agreed statistical standards and guidance in relevant areas: this ensures the adoption of a common statistical language across countries. The linking of the Tourism Satellite Account and the System of Environmental-Economic Accounting, both aligned with the UN System of National Accounts, is a central feature of SF-MST. Despite a standard accounting system is not available for social capital, SF-MST enables the integration of the social dimension of tourism’s sustainability in its own multiple capitals-based approach. SF-MST, involving a wide range of agencies and stakeholders, plays a key role in providing an integrated information basis for derivation of indicators and development of data supporting more effective decision-making towards sustainable outcomes.
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El-Firjani, Essa R., and Shamsaddeen M. Faraj. "International Accounting Standards." In Advances in Finance, Accounting, and Economics. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch011.

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This chapter aims, to highlight a review of IAS history, followed by approaches of accounting regulations. The development of accounting regulation within developing countries is also highlighted and discussed in the context of cultural diversity. It also aims to shed light into the motives that drive the adoption and implementation of IASs/IFRS. The political nature of lobbying and accounting standards setting process is also discussed in this chapter. In addition, the chapter discusses those factors that may be perceived as challenges which may delay or even block the convergence into the IASs/IFRS. Finally the authors provide key remarks about the IASs and venues for future research.
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Conference papers on the topic "Accounting Standards ASEAN countries"

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Muizniece, Katrina, Inga Grinfelde, and Jovita Pilecka-Ulcugaceva. "DIGITAL TOOLS AND CLIMATE ACTION: A FRAMEWORK FOR GHG EMISSIONS CALCULATION IN AGRICULTURE." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.61.

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The increased importance and availability of digital tool leaves an impact on shaping the digitalization of countries and their economies. Links between the digitalization and economic sector productivity and climate change risk adaptation and/or mitigation increase trough different streams have also been found. The use of digital tools can also help in decision making process in terms of climate change including the reduction of greenhouse gas (GHG) emissions. The aim of this study is to develop a base framework for a GHG emission calculation tool in the sector of agriculture. The tool framew
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Yuliadi, Imamudin, Anita Fitria R, and Dessy Rachmawatie. "Economic Growth Determinants in Selected ASEAN Countries." In International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.211225.009.

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Akbar, Dendy Syaiful, Dede Abdul Rozak, Benny Prawiranegara, and Eva Faridah. "Corruption, Accounting Practice and Economic Growth: Evidence of ASEAN Countries." In 3rd Asia Pacific Management Research Conference (APMRC 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200812.016.

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Khusniati, Navi’ah, and Dyah Titis Kusuma Wardani. "Financial Inclusion and the Role of Governance in Selected ASEAN Countries." In International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.211225.011.

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"The Development of Statements of Accounting Concepts and Accounting Standards in Less-Developed Countries “in the Case of Oil Producing Countries”." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2019. http://dx.doi.org/10.23918/icabep2019p14.

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Aimon, Hasdi, Hari Setia Putra, and Farid Husein. "Macroeconomic Shocks to Non-Oil and Gas Exports to ASEAN Countries Amid Global Uncertainty." In The Fifth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201126.026.

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Haryani, Putri, Agung Maulana, and S. M. Ferdous Azam. "The Nexus of International Trade and Inflation on ASEAN-5 Countries’ Economic Growth: The Mediating Role of Exchange Rates." In International Conference on Economics, Management and Accounting (ICEMAC 2021). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220204.025.

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Selvia, Nisha, and Idris. "Analysis of Health Causality, Participation of Work Force, Education and Economic Growth in Asean Countries." In The Fifth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201126.020.

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Sentosa, Sri Ulfa, and Urmatul Uska Akbar. "Effects of Nominal Exchange Rates and Domestic Outputs on Imports (Analysis of national food security commodities in ASEAN Countries)." In 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.078.

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Alzeban, Abdulaziz. "Impact of Board of Directors on the Internal Auditing Compliance with the Standards in Gulf Countries." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.49.

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Reports on the topic "Accounting Standards ASEAN countries"

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Rojas-Suárez, Liliana, and Steven R. Weisbrod. Towards an Effective Regulatory and Supervisory Framework for Latin America. Inter-American Development Bank, 1996. http://dx.doi.org/10.18235/0011587.

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This paper raises fundamental questions about how banks in Latin America ought to be supervised. The concentration of wealth holders in Latin America and the equity markets' resulting illiquidity permit investors who control banks to subvert the intent of capital requirements, even when the bank itself is subject to rigorous accounting standards. A number of policy implications follow from the analysis. Three of policy recommendations derived from this analysis can be successfully implemented in the short run. Latin American supervisors should focus on: improving the markets that already work
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Jameel, Yusuf, Paul West, and Daniel Jasper. Reducing Black Carbon: A Triple Win for Climate, Health, and Well-Being. Project Drawdown, 2023. http://dx.doi.org/10.55789/y2c0k2p3.

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Black carbon – also referred to as soot – is a particulate matter that results from the incomplete combustion of fossil fuels and biomass. As a major air and climate pollutant, black carbon (BC) emissions have widespread adverse effects on human health and climate change. Globally, exposure to unhealthy levels of particulate matter, including BC, is estimated to cause between three and six million excess deaths every year. These health impacts – and the related economic losses – are felt disproportionately by those living in low- and middle-income countries. Furthermore, BC is a potent greenho
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