Relevant bibliographies by topics / International Accounting Standard Board

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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 'International Accounting Standard Board'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

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Journal articles on the topic "International Accounting Standard Board"

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Al-Husseini, Zainalabideen. "THE IMPACT OF APPLYING INTERNATIONAL STANDARD NINE ON THE QUALITY OF ACCOUNTING INFORMATION." International journal of business and management sciences 04, no. 05 (2024): 170–90. http://dx.doi.org/10.55640/ijbms-04-05-14.

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There is an increasing need to find professional institutions that sponsor the work of companies in the financial and accounting fields due to the changes and developments taking place in the economic environments. Hence, the International Accounting Standards Board - IASB, which includes many other sub-boards like the Financial Accounting Standards Board - FASB, has issued many scientific publications in financial and accounting fields. Furthermore, the International Accounting Standards Board, through its sub-boards, including the Financial Accounting Standards Board, has formulated several
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Dickins, Denise, Marcus M. Doxey, Marshall A. Geiger, Christine Nolder, and Pamela B. Roush. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the International Monitoring Group Consultation, Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest." Current Issues in Auditing 12, no. 1 (2018): C1—C10. http://dx.doi.org/10.2308/ciia-52089.

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SUMMARY On November 9, 2017, the Monitoring Group (MG) overseeing international auditing standards issued a request for comment on its consultation paper (CP), Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest. The CP presents a broad array of proposals to reform and restructure the three current auditing standard-setting groups it oversees (International Accounting and Assurance Standards Board [IAASB], International Ethics Standards Board for Accountants [IESBA], and International Accounting Education Standards Board
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Teixeira, Alan. "The International Accounting Standards Board and Evidence-Informed Standard-Setting." Accounting in Europe 11, no. 1 (2014): 5–12. http://dx.doi.org/10.1080/17449480.2014.900269.

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Ismailov, Shapakhat Sodikovich. "UNDERSTANDING THE PILLARS OF THE GLOBAL STANDARD OF ACCOUNTING." Journal of Universal Science Research 2, no. 4 (2024): 57–62. https://doi.org/10.5281/zenodo.10934493.

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This article explores the pillars of the global standard of accounting, emphasizing their significance, evolution, and key components. It discusses the importance of a unified standard in facilitating international trade and investment, the historical context of accounting standards convergence, and the role of organizations like the International Accounting Standards Board (IASB) in developing International Financial Reporting Standards (IFRS). Additionally, it highlights challenges and future directions in achieving uniformity across jurisdictions.
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Monda, Mario, and Raffaele Fiume. "Dialogue with standard setters." FINANCIAL REPORTING, no. 1 (February 2018): 177–87. http://dx.doi.org/10.3280/fr2018-001006.

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There had been several international accounting principles about the accounting treatment for business combinations, over the past years. Last June 2016, the International Accounting Standards Board proposed to amend IFRS 3 Business Combinations with the aim of clarifying the definition of a business. The motivation that pushed the Board to propose the Exposure Draft was to inform that there is a diversity in practice in accounting for previously held interests in the assets and liabilities of a joint operation in two kinds of transaction, those in which an entity obtains control of a business
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Moehrle, Stephen, Thomas Stober, Karim Jamal, et al. "Response to the Financial Accounting Standards Board’s and the International Accounting Standard Board’s Joint Discussion Paper Entitled Preliminary Views on Financial Statement Presentation." Accounting Horizons 24, no. 1 (2010): 149–58. http://dx.doi.org/10.2308/acch.2010.24.1.149.

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SYNOPSIS: The Financial Accounting Standards Board (hereafter, FASB) and the International Accounting Standard Board (hereafter, IASB) issued a joint discussion paper titled Preliminary Views on Financial Statement Presentation. The Boards are seeking comments on whether their proposed model for financial statement presentation would improve the usefulness of the financial statement information for financial decision makers. This paper sets forth the American Accounting Association Financial Accounting Standards Committee (hereafter, the committee) summary comments as well as responses to seve
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McPeak, David, Karen V. Pincus, and Gary L. Sundem. "The International Accounting Education Standards Board: Influencing Global Accounting Education." Issues in Accounting Education 27, no. 3 (2012): 743–50. http://dx.doi.org/10.2308/iace-50121.

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ABSTRACT The purpose of this paper is to make readers aware of Accounting Education Standards (IESs), which are developed by the International Accounting Education Standards Board (IAESB). These standards are influencing accounting education and training worldwide. Less than a decade old, the IESs are enforced through the member bodies of the International Federation of Accountants (IFAC) and professional accountancy organizations throughout the world. The goal of the IESs is to ensure that economic decision makers can rely on the competence of professional accountants regardless of the countr
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Donnelly, Shawn. "The International Accounting Standards Board." New Political Economy 12, no. 1 (2007): 117–25. http://dx.doi.org/10.1080/13563460601068875.

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Kümpel, Thomas, and René Pollmann. "Absicherung von Zinsänderungsrisiken nach IAS 39." Der Betriebswirt: Volume 51, Issue 4 51, no. 4 (2010): 18–23. http://dx.doi.org/10.3790/dbw.51.4.18.

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Die Bilanzierung ökonomischer Sicherungszusammenhänge, das so genannte Hedge Accounting, gehört zu den am meisten kontrovers diskutierten und umstrittenen Vorschriften der International Financial Reporting Standards (IFRS). Betroffen sind insbesondere die vom International Accounting Standard Board (IASB) veröffentlichten Regelungen zum Portfolio Fair Value Hedge Accounting von Zinsänderungsrisiken. Diese können als eine Weiterentwicklung der bisherigen Hedge Accounting Vorschriften angesehen werden, stoßen jedoch insbesondere in der Kreditwirtschaft auf Kritik. Der vorliegende Artikel befasst
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Perry, James, and Andreas Nöelke. "International Accounting Standard Setting: A Network Approach." Business and Politics 7, no. 3 (2005): 1–32. http://dx.doi.org/10.2202/1469-3569.1136.

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The article takes a political economy perspective on the current harmonization of accounting standards. It argues that the process not only signals a major shift in the mode of governance (towards private authority), but also in the substance of what is being governed. In political-economic terms, the most significant change which the International Accounting Standards Board (IASB) brings to accounting is an increased reliance on market values in the form of so-called Fair Value Accounting (FVA). The FVA paradigm represents a financial perspective on business operations. This perspective is ma
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Dissertations / Theses on the topic "International Accounting Standard Board"

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Fritz, 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.

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<p>Background: 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. </p><p>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? </p><p>Realisation: In orde
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Pell, Diana. "Practical Implications of the Entity Theory within the IASB / FASB joint project "Business Combinations Phase II" A critical analysis of international standard setting /." St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/05600465001/$FILE/05600465001.pdf.

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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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Jacomossi, Fellipe André 1988, Vânia Tanira 1963 Biavatti, and Universidade Regional de Blumenau Programa de Pós-Graduação em Ciências Contábeis e. Administração. "Normas internacionais de educação contábil propostas pelo International Accounting Education Standards Board." reponame:Biblioteca Digital de Teses e Dissertações FURB, 2015. http://www.bc.furb.br/docs/DS/2015/360878_1_1.pdf.

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Orientador: Vânia Tanira Biavatti.<br>Dissertação (Mestrado em Ciências Contábeis) - Programa de Pós-Graduação em Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Regional de Blumenau, Blumenau.
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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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Khaghaany, Maithm Malik Radhi. "Reclassification of Financial Instruments in Publicly Listed IFRS Banks: A Cross-Country Study of Determinants, Level of Compliance, and Value Relevance." Thesis, Griffith University, 2015. http://hdl.handle.net/10072/367251.

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At the height of the global financial crisis in October 2008, and as a result of the extreme political pressure put on the IASB by European leaders and finance ministers, the IASB issued amendments to IAS 39 and IFRS 7. These amendments permit firms to suspend fair value accounting by reclassifying non-derivative financial instruments (held-for-trading assets and available-for-sale assets) in certain circumstances. These amendments have potential effects on the financial position and earnings as a result of reclassification adjustments of financial instruments. Consistent with the ongoing deba
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Grimmeißen, Klaus. "Bilanzierung und Bewertung von Wohnimmobilien nach IAS 40." [S.l. : s.n.], 2004. http://www.bsz-bw.de/cgi-bin/xvms.cgi?SWB11163854.

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Le, Manh Anne. "Le Processus de normalisation comptable par L'IASB : le cas du résultat." Paris, CNAM, 2009. http://www.theses.fr/2009CNAM0664.

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This research aims to contribute to the understanding of the IASB’s standard-setting process through a single topic, the definition of income and its presentation in the financial statements. Two research questions are addressed: what is the position expressed by the participants to the due process concerning the IASB’s project on the definition and the presentation of income? How can be explained the pugnacity of the IASB to impose a new definition of income? The theoretical framework of this research, based both on the agency theory and on the institutional theory, is presented in the first
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Ленко, Іван Володимирович, та Вікторія Олександрівна Александрова. "Відповідність звітності державної установи України МСФЗ". Thesis, Національний технічний університет "Харківський політехнічний інститут", 2018. http://repository.kpi.kharkov.ua/handle/KhPI-Press/42025.

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Prinz, Pascal Paul. "The Impact of Dilution on the Value of Employee Stock Options." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01666023002/$FILE/01666023002.pdf.

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Books on the topic "International Accounting Standard Board"

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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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Bloomer, Carrie. The IASC-U.S. comparison project: A report on the similarities and differences between IASC standards and U.S. GAAP. 2nd ed. Financial Accounting Standards Board, 1999.

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Barile, John. IFRS compass: IT systems implications. AICPA, 2011.

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United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Financial Management, the Budget, and International Security. Oversight hearing on expensing stock options: Supporting and strengthening the independence of the Financial Accounting Standards Board : hearing before the Financial Management, the Budget, and International Security Subcommittee of the Committee on Governmental Affairs, United States Senate, One Hundred Eighth Congress, second session, April 20, 2004. U.S. G.P.O., 2004.

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Board, International Accounting Standards, ed. A guide through International Financial Reporting Standards (IFRSs) 2008: Including the full text of the Standards and Interpretations and accompanying documents issued by the International Accounting Standards Board as approved at 1 July 2008 : with extensive cross-references and other annotations. International Accounting Standards Committee Foundation, 2008.

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Götz, Jan. Überschuldung und Handelsbilanz: Zur Ableitung einer insolvenzrechtlichen Überschuldung aus den Rechnungslegungsvorschriften des Handelsgesetzbuches und des International Accounting Standards Board. Duncker und Humblot, 2004.

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John, Flower. European financial reporting: Adapting to a changing world. Palgrave Macmillan, 2004.

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International Accounting Standards Committee. Leases: Proposed international accounting standard. International Accounting Standards Committee, 1997.

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International Accounting Standards Committee., ed. Leases: Proposed international accounting standard. International Accounting Standards Committee, 1997.

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Board, International Accounting Standards. International Accounting Standard 36 Impairment of assets, and International Accounting Standard 38 Intangible assets. IASB, 2004.

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Book chapters on the topic "International Accounting Standard Board"

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Saw, Paul. "International Accounting Standards Board." In Encyclopedia of Corporate Social Responsibility. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_618.

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Baetge, Jörg, and Rainer Heumann. "Erfolgsspaltung nach den Regelungen des International Accounting Standards Board." In Trendberichte zum Controlling. Physica-Verlag HD, 2004. http://dx.doi.org/10.1007/978-3-7908-2708-8_14.

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Nölke, Andreas. "Rising Powers and Transnational Private Governance: The International Accounting Standards Board." In Rising Powers and Multilateral Institutions. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137397607_6.

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Nowrot, Karsten. "Evolving Hierarchies in Transnational Financial Networked Governance: The Relationship Between the International Accounting Standards Board, the Financial Stability Board and the G-20." In Networked Governance, Transnational Business and the Law. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-41212-7_11.

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Cortès, Josep L. "Accounting for Capital Assets in the Public Sector: Difference between Accounting Standards Boards in the United States." In International Comparative Issues in Government Accounting. Springer US, 2001. http://dx.doi.org/10.1007/978-1-4757-5563-3_14.

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Hassan, Abul, Aktham Issa AlMaghaireh, and Muhammad Shahidul Islam. "International Islamic Accounting Standard-Setting Body (AAOIFI)." In Islamic Financial Markets and Institutions. Routledge, 2022. http://dx.doi.org/10.4324/9780429321207-17.

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Friedhoff, Martin, and Jens Berger. "International Accounting Standard 32 Financial Instruments: Presentation." In Financial Instruments. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-00607-5_1.

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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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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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Friedhoff, Martin, and Jens Berger. "International Accounting Standard 39 Financial Instruments: Recognition and Measurement." In Financial Instruments. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-00607-5_3.

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Conference papers on the topic "International Accounting Standard Board"

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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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Lapitkaia, Liudmila. "Analysis of changes in International Financial Reporting Standard (IFRS) for small and medium-sized entities." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.34.

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Since the publication of the IFRS for Small and Medium-sized enterprises in 2009, significant changes have taken place in the global economy, which contributed to the introduction of changes to this standard in 2015, 2018 and the International Accounting Standards Board opened consultations on the proposed modifications to IFRS for small and medium-sized enterprises. Proposals for the modification of this standard relate to 21 sections out of 35, which comprise IFRS for small and medium-sized enterprises. After analyzing the changes submitted by the International Accounting Standards Board to
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Andrioaia, Ioana, and Veronica Grosu. "IFRS 17 - implementation and information transparency issues for insurance companies." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.05.

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On 17 May 2017, the International Accounting Standards Board (IASB) promulgated a new insurance accounting standard, International Financial Reporting Standard (IFRS) 17 Insurance Contracts. This standard significantly changed the way insurance accounting is structured at the insurance company level (IASB, 2017). Capital markets will benefit from more transparent and comparable data due to the implementation of IFRS 17. Making international comparisons between insurers will be simplified by IFRS 17, moving on from the fact that the standard is technical and is intended to comply with accountin
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Pavić, Ivana, Ivana Mamić Sačer, and Lajoš Žager. "Challenges, Advantages and Disadvantages in Implementation of Ifrs 15 in Different Industries." In 2nd International Conference on Business, Management and Finance. Acavent, 2019. http://dx.doi.org/10.33422/2nd.icbmf.2019.11.769.

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The accounting rules related to revenues’ recognition and measurement have not been changed for many years, and have been listed in International Accounting Standard 18 – Revenues, which has been in use since 1984. Practice has shown that the standard is no longer an adequate basis for revenue recognition and therefore the International Accounting Standards Board (IASB) in cooperation with American FASB has created and published a new accounting standard that addresses the issue of revenue recognition – IFRS 15 – Revenues from Contracts with Customers. This standard supersedes the application
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Santos, Márcia R. C., Paulo Alexandre, Paula Heliodoro, and Rui Dias. "International Accounting Standards Board: An Examination of the Main Financial and Accounting Topics Addressed in the Literature Related to the COVID-19 Pandemic." 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.2021.87.

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The International Accounting Standards Board (IASB) conducts very demanding and complex work to setting accounting standards. The outputs produced by this board and their acts have been scrutinized over the years, by practitioners and academics. This study aims to contribute to the knowledge on the role of IASB by unveiling the research trends address­ing this group of accounting experts and its publications. Through the anal­ysis of the bibliometric data related to COVID-19 issues, this study identifies the main topics addressed in the literature during this pandemic. The results contribute t
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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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Pucci, Sabrina, Marco Venuti, and Umberto Lupatelli. "ESG features in financial instruments: A challenge for the accounting treatment." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp8.

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The volume of financial instruments including environmental, social, and governance (ESG) features is rapidly increasing with a result that the scale of the issue continues to increase in the lack of a specific accounting rule. This situation creates a deep debate referring to the possibility of financial instruments with an ESG factor to pass the solely payments of principal and interest (SPPI) test according to the current requirements in International Financial Reporting Standards (IFRS) 9. The debate is not only present in Europe but also in the US. The current accounting standards are not
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Taratun, V. E., and V. A. Fetisov. "RESEARCH OF THE QUALITY OF INFORMATION TRANSMISSION ABOUT MATERIAL OBJECTS BASED ON CCSDS STANDARDS FOR THE AEROSPACE INDUSTRY." In MODELING AND SITUATIONAL MANAGEMENT THE QUALITY OF COMPLEX SYSTEMS. Saint Petersburg State University of Aerospace Instrumentation, 2021. http://dx.doi.org/10.31799/978-5-8088-1558-2-2021-2-240-243.

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The article presents the issues of relevance of identification of material objects based on CCSDS standards. The article presented the structure of data representation about objects based on a radio frequency identification tag. The general structure of the bit distribution of data in the label is presented. The modeling and simulation of the process of transferring large amounts of data between different segments of the flight control centers to the International Space Station was carried out on the basis of a software environment developed in the Java programming language. Based on the simul
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Jovanović, Dejan, and Mirjana Todorović. "KLJUČNE DETERMINANTE IZVEŠTAVANJA O ODRŽIVOSTI U REPUBLICI SRBIJI." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.051j.

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Most countries around the world are continually taking steps toward greater corporate transparency regarding sustainability. Supporting this trend is the fact that numerous acts have recently been adopted, mandating an increasing number of companies to report on sustainability matters. Despite global trends, the reporting rate in the Republic of Serbia remains low, with a noticeable gap between the theory and practice of sustainability reporting. Therefore, this research aims to explore the determinants influencing sustainability reporting in the Republic of Serbia. The study was conducted thr
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Melchionda, Mariano. "Leasing benefits in global economy." In International Scientific-Practical Conference "Economic growth in the conditions of globalization". National Institute for Economic Research, 2023. http://dx.doi.org/10.36004/nier.cecg.i.2023.17.7.

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Leasing may be considered the most important legal institution that was rarely encountered before World War II and has more recently exploded on a worldwide basis, with everything from autos to farm equipment to airplanes being leased. This chapter examines the tax, financial, and management benefits of leasing and its main sectors application according to the new standard IFRS 16 of the International Accounting Standard Boards (IASB). Tax benefits are one of the main reasons the lessee performs a leasing operation, especially thanks to accelerated depreciation. The financial advantages are th
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Reports on the topic "International Accounting Standard Board"

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Bastidas Hernández, Fernanda. Diferencias normativas en el tratamiento contable y fiscal de ingresos. Ediciones Universidad Cooperativa de Colombia, 2022. http://dx.doi.org/10.16925/gcnc.41.

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La presente nota de clase tiene por objetivo analizar el marco normativo respecto al reconocimiento y la medición de los ingresos bajo los estándares internacionales de información financiera para el Grupo 2 vs. ingresos bajo las normas tributarias para efecto de declaración de renta en Colombia. Las Normas Internacionales de Información Financiera (NIIF) corresponden a los principios contables y estándares técnicos establecidos por la International Accounting Standards Board (IASB), cuyo objetivo consiste en armonizar la normativa contable en el ámbito internacional. Es pertinente resaltar qu
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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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Chepeliev, Maksym. A Revised CO2 Emissions Database for GTAP. GTAP Research Memoranda, 2022. http://dx.doi.org/10.21642/gtap.rm37.

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Since GTAP 5 Data Base, a special satellite account that estimates CO2 emissions from fossil fuel combustion has been developed (Lee, 2002). A corresponding approach to the estimation of emissions has remained unchanged since then and relies on the Tier 1 method of the 1996 IPCC Guidelines (IPCC/OECD/IEA, 1997). However, a number of concerns regarding discrepancies between GTAP CO2 emissions data and other international data sources, such as EDGAR and IEA, have been raised. In this paper, we compare GTAP CO2 emissions data with other international data sources and quantify the revealed discrep
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Banerjee, Onil, Martin Cicowiez, Renato Vargas, and Mark Horridge. The Integrated Economic-Environmental Modelling Framework: An Illustration with Guatemala's Forest and Fuelwood Sectors. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0011777.

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This paper develops and operationalizes the Integrated Economic-Environmental Modelling (IEEM) platform which integrates environmental data organized under the first international standard for environmental-economic accounting with a powerful economy-wide modelling approach. IEEM enables the ex-ante economic analysis of public policies and investment on the economy and the environment in a quantitative, comprehensive and consistent framework. IEEM elucidates the two-way interrelationships between the economy and environment, considering how economic activities depend on the environment as a so
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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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