Relevant bibliographies by topics / International accounting and financial reporting standards

Contents

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

Academic literature on the topic 'International accounting and financial reporting standards'

Author: Grafiati
Published: 7 June 2025
Last updated: 2 August 2025

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Journal articles on the topic "International accounting and financial reporting standards"

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Holovina, Daria, Olga Karpenko, and Iryna Plikus. "INTERNATIONAL CONVERGENCE OF FINANCIAL REPORTING." 63, no. 63 (July 10, 2022): 83–93. http://dx.doi.org/10.26565/2524-2547-2022-63-08.

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The purpose of this article is to study the state of global convergence of financial reporting standards at the present stage, as well as to consider the key points of the process of unification of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). To achieve this goal, the article considers the concepts of convergence, harmonization and standardization, presents an analysis of the intensity of use of these concepts, which are associated with the dynamic development of recent global accounting transformations and major trends in internationa
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NEEDLES, BELVERD E., MARIAN POWERS, and Sridhar Ramamoorti. "International Financial Reporting Standards." Journal of International Accounting Research 9, no. 1 (2010): 57. http://dx.doi.org/10.2308/jiar.2010.9.1.57.

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Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): FEATURES OF MANAGERIAL REPORTING FORMING BASED ON IFRS (IAS)." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/8, no. 147 (2024): 83–90. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.08.012.

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This article explores the theoretical and practical features of the managerial reporting forming based on the International Financial Reporting Standards (International Accounting Standards), provides an overview of convergence capabilities of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards). This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be u
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Mislavskaya, N. "International Financial Reporting Standards: Going Concern Assumption." Auditor 6, no. 8 (2020): 60–65. http://dx.doi.org/10.12737/1998-0701-2020-60-65.

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The article analyzes the philosophical foundations of scientific accounting knowledge - assumptions about the continuity of the organization. The relevance, the need for a critical assessment of the modern accounting paradigm in the formation of the information society, in the formation of which a certain role is assigned to accounting and accounting (financial) reporting, is substantiated and proved. The author is convinced of the need to reform the accounting system, taking into account national interests. It is proposed to begin this process by clarifying the underlying accounting assumptio
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Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): TRADITIONAL AND MODERN ACCOUNTING CONCEPTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/3, no. 147 (2024): 227–33. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.03.027.

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This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), provides a detailed overview of traditional and modern concepts of managerial accounting. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial acco
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Ievdokymov, Victor Valeriiovych, and Sergiy Fedorovych Legenchyk. "Multivariate accounting in international financial reporting standards." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(36) (May 22, 2017): 25–35. http://dx.doi.org/10.26642/pbo-2017-1(36)-25-35.

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Mamadiyarov, Zokir, and Firuza Karimova. "ACCOUNTING OF FINANCIAL RESULTS IN BANKS AND INTERNATIONAL STANDARDS." Frontline Marketing, Management and Economics Journal 4, no. 9 (2024): 28–39. http://dx.doi.org/10.37547/marketing-fmmej-04-09-04.

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Accounting of financial results in banks is very important to show their financial status and activity correctly. Financial accounting in banks involves measuring, recording and reporting financial transactions, assets, liabilities, equity, income and expenses. These reports provide stakeholders, including regulators, investors and management, with important insights into the financial health of the bank. The complexity of banking operations, along with regulatory requirements, makes it mandatory for banks to adhere to international accounting standards that ensure transparency, comparability
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Robles Quiñónez, Gustavo Darío, Fanny Graciela Egas Moreno, Lorena Aida Benites Valverde, and Luz Marina Cifuentes Quiñónez. "International accounting in Latin America: an overview of International Financial Reporting Standards (IFRS)." Sapienza: International Journal of Interdisciplinary Studies 5, no. 2 (2024): e24040. http://dx.doi.org/10.51798/sijis.v5i2.735.

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The research aimed to examine the implementation of international financial reporting standards in Latin America. To achieve this, a comprehensive literature review was conducted, including theses, scientific articles, and the International Financial Reporting Standards Foundation website. The analysis indicates that the adoption of international financial reporting standards in the 18 countries studied is driven by the goal of aligning with global accounting practices and facilitating transparent financial reporting. The results suggest that while each country has its own accounting methods,
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Zhang, Mingke. "Chinese Accounting Standards Convergence with International Financial Reporting Standards." Advances in Economics, Management and Political Sciences 114, no. 1 (2024): 162–68. http://dx.doi.org/10.54254/2754-1169/114/2024bj0182.

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As the global economy becomes more integrated, Chinese Accounting Standards (CAS) are gradually moving towards convergence with International Financial Reporting Standards (IFRS). So far, CAS and IFRS do still have a number of variations including content, format and setup mechanisms. This paper analyzes three main differences in the content between CAS and IFRS regarding the financial instrument, biological asset, and lease measurement. These differences may cause problems for international practitioners and investors. In addition, the paper discusses the influences of the global convergence
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Ramadan, Abdulhadi, and Amer Morshed. "Impact of international accounting standards on Hungary’s financial transparency." Investment Management and Financial Innovations 21, no. 4 (2024): 11–24. http://dx.doi.org/10.21511/imfi.21(4).2024.02.

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Acceptance and implementation of international financial reporting standards ensure a wider scope for financial transparency, accountability, and comparability on a global scale. Against this backdrop, this study looks at the implications of these standards on Hungary’s financial transparency by evaluating panel data from 716 private companies over the period 2013–2023. The Hausman test results suggest that Fixed and Random Effects models should be used.The analysis indicates that, on average, the sampled companies have improved financial transparency by 75%. Key determinants include standard
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Dissertations / Theses on the topic "International accounting and financial reporting standards"

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Dietel, Marco. "International Accounting Standards, International Financial Reporting Standards und steuerliche Gewinnermittlung : Möglichkeiten für eine modifizierte Massgeblichkeit /." Sternenfels : Verl. Wiss. und Praxis, 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=012926115&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Bischof, Jannis. "Issues in fair value accounting under IFRS." [S.l. : s.n.], 2008. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-21637.

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Shanus, O. V. "Accounting Salaries by International Standards: Features and Harmonization." Thesis, Київський національний університет технологій та дизайну, 2017. https://er.knutd.edu.ua/handle/123456789/7767.

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Ogbenjuwa, Emmanuel Inalegwu. "Implementation of International Financial Reporting Standards by listed companies in Nigeria." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2327.

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This study is on implementation of International Financial Reporting Standards (IFRS) by reporting entities in Nigeria. Since Nigeria adopted IFRS in 2010, managers of reporting entities have been confronted with organizational changes both in the structures and processes of financial reporting. Previous studies have not assessed the claims that adopting IFRS improves the quality of financial reports and managerial efficiency. This study evaluated the assertion that IFRS adoption impacts the quality of financial reports, operational costs, and operational efficiencies of management. The theore
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Abuarqoub, Mohammad. "Strategies to Reduce Excessive Transition Costs to the International Financial Reporting Standards." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748396.

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<p> The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructu
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Skotarczyk, Mitchell A. "The Effect of Culture on the Implementation of International Financial Reporting Standards." Scholarship @ Claremont, 2011. http://scholarship.claremont.edu/cmc_theses/165.

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As globalization increases at a blistering pace, more and more business entities continue to get involved in cross-border capital investments. A considerable cost can be applied to these types of transaction for the translation of financial statements prepared under dissimilar accounting guidelines into a comparable form. There exist a multiple number of accounting systems that create these dissimilarities, because accounting is a language of business that has been created by society to provide information as to the economic health of an entity. Similar to any other language, varying types of
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O'Malley, Sean L. "A State of Flux: The Future of the Financial Accounting Standards Board (FASB) in the Face of International Financial Reporting Standards (IFRS)." Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338838501.

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Mantzari, Elisavet. "Adoption of international financial reporting standards in Greece : a critical approach." Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/adoption-of-international-financial-reporting-standards-in-greece(f907ab6d-4fdc-43a2-9cf0-3e68008d1190).html.

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This thesis studies the way the profession, key actors and other users perceive the use of IFRSs in Greece. The focus is mainly on providing evidence of perceptions towards the transition and implementation process, the way financial statements are used, what challenges are encountered and the recognised benefits after the adoption of IFRSs. The thesis explores the views of actual users about the usefulness of financial reports relating to the impact of IFRSs in an economy with different institutional infrastructures and accounting tradition from the ‘Anglo-Saxon’ model. It provides a critical
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Alkhtani, Sultan S. "The relevance of international financial reporting standards to Saudi Arabia : stakeholder perspectives." Thesis, University of Stirling, 2010. http://hdl.handle.net/1893/2415.

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This thesis investigates the suitability of International Financial Reporting Standards (IFRSs) for Saudi Arabia by examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting, the factors that represent barriers to the adoption of IFRSs, and the costs and benefits of the adoption of IFRSs. The study compares Saudi Accounting Standards (SASs) and IFRSs. In addition, a questionnaire survey was conducted and semi-structured interviews were carried out to examine the issues in greater depth in order to answer the research question
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Grau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.

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Books on the topic "International accounting and financial reporting standards"

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Marian, Powers, ed. International Financial Reporting Standards: An introduction. 2nd ed. South-Western Cengage Learning, 2011.

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Get'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, et al. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1147319.

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The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation.&#x0D; All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc. The financial lease is also reflected in the lessee's statements under RAS and IFRS, etc.&#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; For students studying in the areas of
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Melville, Alan. International financial reporting: A practical guide. 2nd ed. Financial Times/Prentice Hall, 2009.

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Gowthorpe, Catherine. Financial reporting: International standards : intermediate level. 4th ed. Elsevier, 2003.

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New Zealand Institute of Chartered Accountants. Applicable financial reporting standards: New Zealand equivalents to International financial Reporting Standards. New Zealand Instiute of Chartered Accountants, 2006.

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Caregradskaya, Yuliya, Ol'ga Sobol', Lana Arzumanova, et al. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1897640.

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The textbook discloses the legal status and purpose of international financial reporting standards, defines the conceptual framework for the presentation of financial statements (financial statements), the composition of financial statements according to international standards, describes the disclosure of information about the assets of the organization, the reflection of financial results in accounting statements, the presentation of income tax information. Considerable attention is paid to the issue of preparation of financial statements by Russian organizations according to international s
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Needles, Belverd E. International financial reporting standards: An introduction. 3rd ed. South-Western, Cengage Learning, 2013.

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1956-, Gregoriou Greg N., and Gaber Mohamed Khairat Abdel-Gelil, eds. International accounting: Standards, regulations, and financial reporting. Elsevier, 2006.

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Hussey, Roger. International Financial Reporting Standards Desk Reference. John Wiley & Sons, Ltd., 2005.

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1941-, Alexander David, and Nobes Christopher, eds. International financial reporting standards: Context, analysis and comment. Routledge, 2008.

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Book chapters on the topic "International accounting and financial reporting standards"

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Maggioni, Massimiliano, and Giuseppe Turchetti. "International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)." In Springer Texts in Business and Economics. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-319-52851-9_28.

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Tomic, Katica. "Financial Reporting in Insurance and International Financial Reporting Standards." In AIDA Europe Research Series on Insurance Law and Regulation. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-85817-9_11.

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AbstractFinancial reporting obligations for financial institutions, including insurance companies, have increased in recent years and insurers needs to stay up-to-date on the latest revisions of International Financial Reporting Standards and data reporting requirements and to comply with it. Many of these reporting obligations on listed and large non-listed insurers will benefit the insurance industry in the long term but it is challenging and costly task for insurance companies. The complexity of organizing high-quality data, transparent and structured reporting processes for different purpo
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Flower, John, and Gabi Ebbers. "The Anatomy of an International Accounting Standard: IAS 1." In Global Financial Reporting. Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-137-10538-7_14.

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Lesmanaputri, Evilia, Yie Ke Feliana, and Stefanus Budy Widjaja Subali. "The Effect of Convergence to International Financial Accounting Standards on Information Asymmetry–Evidence from Indonesian Companies Listed in the IDX from 2015–2019." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_8.

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AbstractSince 1994, Indonesian financial accounting standards has referred to as International Accounting Standards/IAS (or International Financial Reporting Standards/IFRS started in 2001). Then, as a G20 member commitment, Indonesia took a more major step by developing standards that have been convergence to IFRS since 2009. A special breakthrough was done in 2015 as the gap between the IFRS, and Indonesian Financial Accounting Standards is only one year. Higher quality of accounting standards and financial reporting information is expected to decrease the information asymmetry in the capita
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Karanina, Elena, Nina Ilysheva, and Georgii Georgiev. "Comparative Analysis of Accounting for Derivatives in International Financial Reporting Standards and Russian Accounting Standards." In XV International Scientific Conference “INTERAGROMASH 2022”. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-21219-2_319.

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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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Alamad, Samir. "Technical Analysis of the International Financial Reporting Standard 9." In Financial and Accounting Principles in Islamic Finance. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-16299-3_9.

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Rahayu, K. A., O. S. Heningtyas, and Payamta. "Quality analysis of accounting information after adoption of International Financial Reporting Standards." In Business Innovation and Development in Emerging Economies. CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-21.

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Chehade, Sarah. "International Financial Reporting Standards and Earnings Quality: The Case of Listed Firms in Saudi Arabia." In Regulation of Finance and Accounting. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-99873-8_22.

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Winfield, Jimmy, Mark Graham, and Taryn Miller. "Financial Reporting Standards." In Understanding Financial Accounting. Oxford University Press, 2021. http://dx.doi.org/10.1093/hebz/9780198847274.003.0003.

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This chapter discusses financial reporting regulation, briefly exploring the origin of international financial reporting standards (IFRS), and the current state of standardisation across the world. Standard-setting has historically been the task of national standard-setters, who have produced ‘generally accepted accounting practice’, or ‘GAAP’, for their own accounting jurisdictions. With the notable exception of the US, in the twenty-first century, through the process of international harmonisation, the International Accounting Standards Board (IASB) has increasingly taken on the standard-set
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Conference papers on the topic "International accounting and financial reporting standards"

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Katsarski, Nikolay. "FEATURES OF ACCOUNTING FOR LAND IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.66.

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In today's globalized society, it is becoming more and more necessary to include sustainable development ideas in accounting methods. The main concepts of land accounting within the context of sustainable development are covered in detail in this abstract. Sustainable development requires an accounting methodology that goes beyond typical financial measurements since it is defined by the balance of economic, social, and environmental components. We examine how social responsibility, resource efficiency, carbon footprint calculations, environmental impact assessments, and resource efficiency ar
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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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Stancheva-Todorova, Eleonora, and Maria Nikolova. "THE IMPACT OF SUSTAINABILITY ON ACCOUNTANCY PROFESSION." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.79.

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The United Nations� Sustainable Development Goals have recently challenged organizations to start consistent transformation in order to foster sustainability in future economy and society. One of the key enablers of this tr�nsformation was the European Union�s Corporate Sustainability Reporting Directive, which amended non-financial reporting with sustainability reporting. As a result, the first global sustainability standards have been developed, which gave the accountancy profession a key role in helping organizations navigate through this new challenge. Sustainability reporting presents a g
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Ormin, Koholga, and Musa Jerry. "International Financial Reporting Standards Adoption and Financial Reporting Information Overload: Evidence from Nigerian Banks." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.13.

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Kubenka, Michal. "INTERNATIONA FINANCIAL REPORTING STANDARD VERSUS CZECH ACCOUNTING STANDARDS IN FINANCIAL RATIOS OF CZECH COMPANIES." In 5th SGEM International Multidisciplinary Scientific Conferences on SOCIAL SCIENCES and ARTS SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgemsocialf2018/1.6/s03.056.

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Khan, Shoaib, and Yang Qing Xiang. "Notice of Retraction: Convergence of Japanese accounting standards with International Financial Reporting Standards." In 2010 2nd IEEE International Conference on Information Management and Engineering (ICIME 2010). IEEE, 2010. http://dx.doi.org/10.1109/icime.2010.5477512.

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Shimon, Violetta. "NATIONAL ACCOUNTING STANDARDS OF UKRAINE AND INTERNATIONAL FINANCIAL REPORTING STANDARDS: CHARACTERISTICS, MAIN DIFFERENCES." In EDUCATION AND SCIENCE OF TODAY: INTERSECTORAL ISSUES AND DEVELOPMENT OF SCIENCES, chair Gabriella Loskorikh. European Scientific Platform, 2025. https://doi.org/10.36074/logos-09.05.2025.014.

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Santos, Márcia R. C., Rui Dias, Paula Heliodoro, and Paulo Alexandre. "COVID-19 Research Streams Emerging in International Financial Reporting Standards Related Studies." In Fifth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/itema.2021.81.

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Interpretation for the adoption of the International Financial Re­porting Standards (IFRS) became to be challenging for organizations. Over time, these standards are changed to accommodate the improvements iden­tified in accounting rules. COVID-19 pandemic impacted accounting report­ing considering that contingencies and risks arising from this health crisis should be reported to stakeholders. In order to provide empirical evidence of the most important COVID-19 related practical and academic issues and challenges addressed by academics when reporting under IFRS, this study ap­plies an automat
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Moskaliuk, Hanna, and Viktoria Bobrova. "Accounting for retro discounts, bonuses and guarantees in accordance with International Financial Reporting Standards." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.10.

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The article is devoted to the recognition in the accounting and reporting of enterprises of revenue from the sale of goods and services, taking into account the discounts provided for the additional volume of purchases. Emphasis is placed on taking into account in the accounting and reporting prepared according to the requirements of IFRS, the conditions, after the fulfillment of which the enterprise-seller of goods and services has the right to recognize discounts and guarantees in the accounting during the corresponding reporting period. Recommendations are provided, that allow for the unifo
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Olarescu, Vlada, and Lilia Grigoroi. "Ifrs implementation in different countries." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.30.

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The development and adoption of International Financial Reporting Standards (IFRS) is a significant phenomenon in the evolution of modern accounting. In today's global economic landscape, characterized by interdependence and transnational investments, the need for a common financial language has become evident. International Financial Reporting Standards (IFRS) emerged in response to this need, providing a harmonized accounting framework for the presentation of financial information. This paper aims to analyse the process of implementing IFRS in various countries, highlighting the particularit
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Reports on the topic "International accounting and financial reporting standards"

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ตุลยาเดชานนท์, สุจิตรา. การวิเคราะห์เชิงเปรียบเทียบในการวัดผลการดำเนินงานของธุรกิจลีสซิ่งในประเทศไทย : โครงการวิจัย. คณะพาณิชยศาสตร์และการบัญชี จุฬาลงกรณ์มหาวิทยาลัย, 2006. https://doi.org/10.58837/chula.res.2006.20.

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โครงการวิจัยเรื่อง “การวิเคราะห์เชิงเปรียบเทียบในการวัดผลการดำเนินงานของธุรกิจลีสซิ่งในประเทศไทย” มุ่งเน้นทำการศึกษาเกี่ยวกับวิธีการรับรู้ทางบัญชีของธุรกิจลีสซิ่งที่ดำเนินกิจการเกี่ยวกับการเช่าซื้อรถยนต์ และจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย ระหว่างปี พ.ศ. 2545 ถึง 2547 โดยทำการวิเคราะห์เปรียบเทียบกับมาตรฐานการบัญชีของสหรัฐอเมริกาฉบับที่ 13 (Statements of Financial Accounting Standard [SFAS] No. 13) มาตรฐานการบัญชีระหว่างประเทศฉบับที่ 17 (International Accounting Standards [IAS] No. 17) และมาตรฐานการบัญชีไทยฉบับที่ 29 (Thai Accounting Standard [TAS] No. 29) “การบัญชีสำหรับสัญญาเช่าระยะยาว”
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Albert, Jose Ramon, Ronald Mendoza, Deanne Lorraine Cabalfin, Mohammad Mahmoud, and Mika Muñoz. A Process Evaluation of the Philippine Alternative Learning System. Philippine Institute for Development Studies, 2024. https://doi.org/10.62986/dp2024.31.

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This study presents a comprehensive process evaluation of the Department of Education's Alternative Learning System (ALS) in the Philippines, examining its effectiveness in providing second-chance education opportunities for out-of-school youth and adults (OSYAs). While the ALS plays a vital role in the Philippine education system, systematic evidence on its implementation effectiveness, operational processes, and institutional capabilities has been limited thus far. The study employs a mixed-methods approach, combining quantitative analysis of administrative data with key informant interviews
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Perera, Duminda, Ousmane Seidou, Jetal Agnihotri, et al. Flood Early Warning Systems: A Review Of Benefits, Challenges And Prospects. United Nations University Institute for Water, Environment and Health, 2019. http://dx.doi.org/10.53328/mjfq3791.

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Floods are major water-related disasters that affect millions of people resulting in thousands of mortalities and billiondollar losses globally every year. Flood Early Warning Systems (FEWS) - one of the floods risk management measures - are currently operational in many countries. The UN Office for Disaster Risk Reduction recognises their importance and strongly advocates for an increase in their availability under the targets of the Sendai Framework for Disaster Risk Reduction, and Sustainable Development Goals (SDGs). However, despite widespread recognition of the importance of FEWS for dis
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Buesseler, Buessele, Daniele Bianchi, Fei Chai, et al. Paths forward for exploring ocean iron fertilization. Woods Hole Oceanographic Institution, 2023. http://dx.doi.org/10.1575/1912/67120.

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We need a new way of talking about global warming. UN Secretary General António Guterres underscored this when he said the “era of global boiling” has arrived. Although we have made remarkable progress on a very complex problem over the past thirty years, we have a long way to go before we can keep the global temperature increase to below 2°C relative to the pre-industrial times. Climate models suggest that this next decade is critical if we are to avert the worst consequences of climate change. The world must continue to reduce greenhouse gas emissions, and find ways to adapt and build resili
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International Public Sector Accounting Standards Implementation Road Map. Asian Development Bank, 2023. http://dx.doi.org/10.22617/tcs230470.

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This report acts as a roadmap for the phased implementation of International Public Sector Accounting Standards (IPSAS) in Uzbekistan as part of reform initiatives to bolster transparency, better understand its finances, and improve decision-making. Outlining why implementing IPSAS will take over a decade, it assesses current public financial management and how to close accounting standard gaps. It underscores the need for dedicated project management and sets out potential reform program risks. It details the four-step implementation process and explains why IT systems should be integrated to
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