Relevant bibliographies by topics / International Accounting Standards 38

Contents

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

Academic literature on the topic 'International Accounting Standards 38'

Author: Grafiati
Published: 4 June 2021
Last updated: 9 February 2022

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Journal articles on the topic "International Accounting Standards 38"

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Maria Ienciu, Nicoleta, and Dumitru Matiş. "Inflection points in the development of IAS 38." Journal of Financial Reporting and Accounting 12, no. 1 (July 1, 2014): 62–75. http://dx.doi.org/10.1108/jfra-04-2012-0014.

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Purpose – This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38. Design/methodology/approach – The paper takes the form of a conceptual discussion and graphical analysis. The main research method consisted of identifying reference moments, known as inflection points, in the evolution of accounting rules issued by the International Accounting Standards Board and formulating a general framework of testing inflection points’ theory in the development of IAS 38. Findings – The paper highlights the reference moments recorded in the evolution of IAS 38 through the creation of inflexion points’ theory in the field of accounting regulations. Originality/value – According to the authors’ knowledge, this is an original study whose results have implications into accounting regulations field, as in this area, such a theory has not been applied.
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YASYSHENA, Valentyna. "STRUCTURE AND VALUATION OF INTANGIBLE ASSETS AT DIFFERENT LEVELS OF STANDARDIZATION." WORLD OF FINANCE, no. 1(58) (2019): 145–56. http://dx.doi.org/10.35774/sf2019.01.145.

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Introduction. Today, due to the large number of types of intangible assets that are presented in the valuation and accounting standards of different levels, it is difficult to determine their objective assessments. Purpose. The article is devoted to the research and systematization of IA objects, presented in the international, European and national standards of expert assessment and accounting, with the aim to find the ways of domestic standards improvement, as well as management of IA at the enterprise. Results. The structure of the IA objects, which are described in the International Standard for Assessments 210 “Intangible Assets”, the European Standards for Evaluation of the TEGoVA, the Professional Standards for the Evaluation of RICS, the National Standard No. 4 “Appraisal of Intellectual Property Rights”, the International Accounting Standard 38, Intangible Assets, and the Standards of Accounting 8 “Intangible Assets”, is analyzed. It is established that the objects of IA are shown in the international and national accounting standards, which are reflected in the accounting and financial statements of the entity, but they do not fully cover the market value of the enterprise. The list of objects of IA, which is not given in P (C) BO 8, is marked out and described, and accordingly they are not reflected in the financial statements of the enterprise. The article proposes a list of IA, which was formed on the basis of study of the nternational, European and national standards of expert assessment and can be taken into account by the enterprise for the estimation of business value and needs of IAmanagement. Conclusions. It is noted that the assessment of IA is not a sufficiently developed direction of professional property valuation; therefore, there is a need to mprove the National Standard 4 “Appraisal of Intellectual Property Rights” from its approximation to international practice. It has been determined that a standard for the assessment of IA, which will regulate not only the evaluation of intellectual property objects, but also other IA objects, which will be used in international practice, taking into account contemporary economic development, will be developed. The results of this article outlined the directions of further research in the area of improving the methodology of IA assessment.
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Alhabshi, Syed Musa, Hafiz Majdi Ab Rashid, Sharifah Khadijah Syed Agil, and Mezbah Uddin Ahmed. "Financial reporting of intangible assets in Islamic finance." ISRA International Journal of Islamic Finance 9, no. 2 (December 4, 2017): 190–95. http://dx.doi.org/10.1108/ijif-08-2017-0021.

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Purpose This paper aims to address the financial reporting dimensions of intangible assets with specific reference to International Accounting Standards (IAS) 38 as well as relevant International Financial Reporting Standards (IAS 38 exclusion) that are embedded within intangible assets. These have implications for Islamic financial assets with identifiable and measurable intangible components. Design/methodology/approach The study uses the qualitative research method by way of interviews followed by focus group discussions with professional accountants/accounting academics and Sharīʿah scholars/advisors from academia, the industry and regulatory bodies. Analysis of relevant literature is made to understand the subject matter and Sharīʿah-related issues. Findings The study observes that the accounting dimensions of tangible assets are generally consistent with Sharīʿah requirements. However, significant variation arises when the dimensions of intangible assets are represented in financial assets. Research limitations/implications The paper presents an exploratory in-depth analysis within the context of intangible assets as specified in IAS 38. Originality/value The paper elucidates the comparative accounting dimensions and Sharīʿah requirements in reporting financial assets.
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Nwogugu, Mike. "Real options, enforcement of goodwill/intangibles rules, and associated behavioural issues." Journal of Money Laundering Control 18, no. 3 (July 6, 2015): 330–51. http://dx.doi.org/10.1108/jmlc-02-2014-0008.

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Purpose – The purpose of this paper is to introduce new economic psychology theories that can explain fraud, misconduct and non-compliance that may arise from the implementation and enforcement of accounting standards codification (ASC) 805/350, international financial reporting standards (IFRS) 3R and IAS-38. Design/methodology/approach – The approach is entirely theoretical. The paper analyzes existing theories about real options and enforcement of regulations/statutes, and introduces new psychological biases that can arise. Findings – The real options approach suggested for handling the enforcement of goodwill/intangibles regulations is not effective. Research limitations/implications – The research is limited to international accounting standards board (IASB)/IFRS and financial accounting standards board (FASB) accounting standards. Originality/value – The critiques and theories developed in the paper can be used in the analysis of selection of disputes for litigation, anti-corruption programs and regulation of transactions that are susceptible to fraud.
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Hassan, Mohammed Saeed, Adel M. Sarea, and Gagan Kukreja. "Testing the Level of Compliance of International Accounting Standard IAS 38: Evidence from Bahrain." Accounting and Finance Research 8, no. 3 (July 25, 2019): 136. http://dx.doi.org/10.5430/afr.v8n3p136.

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This research aims to examine the level of compliance of International Accounting Standard 38 (IAS 38, intangible assets) among the listed companies of Bahrain Bourse. This paper employs the method of equal weighted disclosure index to determine if the listed firms are complying with the disclosure requirements of the IAS 38. The required data for the year 2016 has been obtained from Bloomberg. The research found that firms have a compliance of 35.4%. The regression analysis results showed that there is a correlation between IAS 38 disclosure and the size of audit firms, leverage, profitability and industry type. There is a lack of relationship between IAS 38 disclosure and age & size of the company. This research serves as the basis of a future study on IAS 38 in different countries in emerging markets.In order to assure high performance and implementation of IAS 38, all firms listed in Bahrain Bourse ought to increase the level of compliance.
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Mnif Sellami, Yosra, and Marwa Tahari. "Factors influencing compliance level with AAOIFI financial accounting standards by Islamic banks." Journal of Applied Accounting Research 18, no. 1 (February 13, 2017): 137–59. http://dx.doi.org/10.1108/jaar-01-2015-0005.

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Purpose The purpose of this paper is to investigate the compliance level of Islamic banks with disclosure accounting standards in some Middle East and North African countries, and most importantly to analyse the factors associated with compliance. Design/methodology/approach This study uses a self-constructed checklist of 203 items to measure the compliance of 38 Islamic banks with disclosure accounting standards during the 2011-2013 period. A multivariate regression analysis is used to determine significant factors influencing the extent of this compliance. Findings The results show a wide variation in compliance levels among the disclosure accounting standards and reveal that compliance is positively related to the listing status, the existence of an audit committee, the bank’s age and the country of domicile. Research limitations/implications This study analyses the compliance level with only disclosure accounting standards. It remains to future research to examine compliance with all Accounting and Auditing Organization for Islamic Financial Institutions’ Financial Accounting Standards (AAOIFI FAS). Moreover, the explanatory power of the model remains modest. This connotes the existence of omitted variables that could be explored in future research. Practical implications The research contributes to the international financial accounting literature about the banking industry. The results are relevant for researchers, accounting professionals, stakeholders, standard-setters and regulatory bodies that are concerned with Islamic banks’ disclosures. Originality/value Although AAOIFI was established since 1991, very few empirical studies about compliance with the FAS have been undertaken. To the authors’ knowledge, there are no studies that investigated the determinants of compliance level with AAOIFI FAS. Then, this study concentrates on disclosure accounting standards (FAS 1 and FAS 5) with a high risk of non-compliance.
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Tang, Qingliang, Huifa Chen, and Zhijun Lin. "How to measure country-level financial reporting quality?" Journal of Financial Reporting and Accounting 14, no. 2 (October 3, 2016): 230–65. http://dx.doi.org/10.1108/jfra-09-2014-0073.

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Purpose The purpose of this study is to measure the financial reporting quality of 38 main countries (regions) in the world from 2000 to 2014. Design/methodology/approach This paper uses six accounting and auditing indicators to construct a comprehensive index for the measurement of country-level financial reporting quality. To test the validity of the methodology, the index to test institutional impacts on national financial reporting quality is used. Findings It was found that the results are consistent with the predictions and previous studies. The evidence suggests that the quality measure in this paper is innovative and appropriate and can provide a useful tool for researchers who are concerned with financial reporting quality at the country level. Originality/value The study is the first in the literature to use both accounting and auditing data to construct financial reporting quality indicators. The study should help international investors assess investment risks in foreign financial markets so as to make an informed decision. In addition, the diversity of financial reporting practices documented in the paper should prompt market regulators, accounting standard setters and professional accounting bodies to reinforce the efforts on international convergence of accounting and financial reporting standards and practices.
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Diadiun, O. O. "The Accounting Policies of Enterprises for Intangible Assets: The Basic Principles and Features of Formation." Business Inform 12, no. 515 (2020): 302–9. http://dx.doi.org/10.32983/2222-4459-2020-12-302-309.

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The article is aimed at examining the theoretical-practical bases of formation of accounting policy for intangible assets of enterprise, taking into account the conceptual basis of financial statements – either UAS (Ukrainian Accounting Standards) or IFRS (International Financial Reporting Standards). The analysis and generalization of the requirements of regulations, as well as scientific works of many scholars on understanding the essence of the concept of «accounting policy» were carried out. Two key directions of understanding of accounting policy by domestic scholars are allocated: the closer specified one (description of alternative solutions) and the wide one (disclosure of an additional array of information in addition to choosing from the permitted alternatives). The author’s own approach to understanding the accounting policy in terms of intangible assets is proposed: it is a description of the decisions chosen by the enterprise from a number of alternatives stipulated by the standards (UAS or IFRS), regarding the recognition, valuation, submission and disclosure of information about intangible assets, as well as other aspects deemed essential. The approaches of domestic scholars to identify the main elements of accounting policy related to intangible assets are considered. On the basis of the study of alternative requirements of IAS 38, a minimum set of elements of the enterprise’s accounting policy for intangible assets is proposed, as well as key differences in approaches to the preparation of accounting policies under the UAS compared to the IFRS are defined. The appropriateness of disclosure of tax aspects in accounting policy is analyzed. Approaches to improving accounting policy and ensuring its innovative nature through the presentation of independent decisions of the enterprise on disclosure of information about intangible assets in the broad sense of this concept are proposed. It is recommended to disclose information on the identification of classes of the implicit innovation-oriented assets, approaches to valuation and monitoring of these assets outside of traditional accounting methods, as well as disclosure channels for such assets.
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Agoes, Sukrisno. "ENERAPAN STANDAR AUDITING DAN STANDAR PENGENDALIAN MUTU PADA KAP ANGGOTA FAPM INDONESIA." Media Riset Akuntansi, Auditing dan Informasi 3, no. 3 (December 18, 2007): 309. http://dx.doi.org/10.25105/mraai.v3i3.1796.

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<p class="Style1"><strong><em>The need of the user of financial report on the financial information that is free </em></strong><strong><em>from information risk, can only be fulfilled through auditing of the financial report, by </em></strong><strong><em>the independent public accountant. In the level of either national or intemational show </em></strong><strong><em>the other ways around. The national level, the result of peer review on auditors' </em></strong><strong><em>working papers 38 Freezing Operational Activity Banks (BBKU) revealed the high </em></strong><strong><em>degree ofviolation in the standard of fieldwork. In the International level, is the breakout </em></strong><strong><em>of the cases of Enron-Arthur Anderson, World Com-Adhur Anderson, Xerox and </em></strong><strong><em>Merck, which showed the violation of auditor's independence.</em></strong></p><p class="Style1"><strong><em>This paper will try to describe how performance of Public Accounting Firms </em></strong><strong><em>which are member of Capital Market's Accountant Forum in Indonesia. These perfor-</em></strong><strong><em>mance will be evaluated in Auditing Standards and Quality Conticl Implementation.</em></strong></p><strong><em>Keywords: Financial report, auditing standard, quality control, public accounting firm's </em></strong>
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van Buuren, Joost, Christopher Koch, Niels van Nieuw Amerongen, and Arnold M. Wright. "The Use of Business Risk Audit Perspectives by Non-Big 4 Audit Firms." AUDITING: A Journal of Practice & Theory 33, no. 3 (March 1, 2014): 105–28. http://dx.doi.org/10.2308/ajpt-50760.

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SUMMARY: This study investigates the role of business risk perspectives in the audit of smaller and medium-sized entities (SMEs) by small and medium-sized audit practices (SMPs). The research is important, since we have little knowledge of how SMPs utilize business risk factors, and there is a current debate about the need for proportionally applying auditing standards, including standards on business risks, in the audit of SMEs. We conduct 38 interviews with Dutch and German auditors of both small and medium-sized audit practices to capture a variety of different audit environments. We develop a model that considers a continuum of audit approaches ranging from a substantive-based audit approach to a full-scope business risk audit, and observe a limited and heterogeneous application of business risk perspectives by SMP auditors. We find that client complexity, enforcement by audit supervisory authorities, relative emphasis on book-tax alignment in different countries, and investments in audit technology are important factors explaining the use of business risk perspectives. The findings imply a need to provide auditors with sufficient flexibility to proportionally adjust their audit approaches in the application of international audit standards under varying client and audit firm conditions.
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Dissertations / Theses on the topic "International Accounting Standards 38"

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Kisser, Tobias A. "Die Bilanzierung von Software nach IAS 38 : Darstellung und Zweckmässigkeitsanalyse /." Hamburg : Kovač, 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014696084&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Zinsli, Claudio. "Auswirkungen von aufgedeckten immateriellen Vermögenswerten durch die Kaufpreisallokation auf Bilanz und Erfolgsrechnung." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03600467002/$FILE/03600467002.pdf.

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Haag, Christoph. "Werthaltigkeitsprüfung technologiebasierter immaterieller Vermögenswerte /." Aachen : Apprimus-Verl, 2009. http://d-nb.info/999026887/04.

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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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Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.
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Edelmann, Gerhard. "International Accounting Standards and Changes in Accounting Terminology." Department für Fremdsprachliche Wirtschaftskommunikation, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/144/1/document.pdf.

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The language of accounting is subject to continuous change. One of the reasons for a change in terminology is the introduction of new legal requirements that bring about a change in the underlying concepts and therefore the need for new specific terms. Such a situation was created by the Regulation (EC) No. 1606/2002 on the application of international accounting standards (IAS). This regulation aims at harmonising ac-counting standards and procedures relating to the preparation and presentation of financial statements. It requires all EU companies listed on a regulated stock market to prepare accounts in accordance with IAS for accounting periods beginning on or after 1 January 2005. We look at the texts of the mentioned regulation in several EU languages in order to identify changes regarding the designations of individual items of financial state-ments compared with the traditional terms and to find out whether the changes found differ from language to language. Then we choose the frequently used accounting term property, plant and equipment and compare financial statements published by large companies over a four-year period beginning in 2004 to find out whether there are changes in terminology in the year 2005, i.e. when listed companies were first re-quired to prepare their financial statements in accordance with IAS.
Series: WU Online Papers in International Business Communication Series Two: Business and Economic Terminology
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Chen, Feng, and 陳峰. "Harmonization of Chinese accounting standards with international accounting standards: necessity, progress andeffectiveness." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2001. http://hub.hku.hk/bib/B42576131.

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Peng, Songlan. "The Harmonization of Chinese Accounting Standards with International Accounting Standards: An Empirical Evaluation." VCU Scholars Compass, 2005. http://catalog.hathitrust.org/api/volumes/oclc/100400486.html.

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Chen, Feng. "Harmonization of Chinese accounting standards with international accounting standards : necessity, progress and effectiveness /." Click to view the E-thesis via HKUTO, 2001. http://sunzi.lib.hku.hk/hkuto/record/B42576131.

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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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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.

Purpose: Our purpose is to answer the question: What is the international harmonisation process of Accounting Standards, what is its status quo and how important is the International Accounting Standard Board (IASB) in it?

Realisation: In order to fulfil this purpose, we have chosen a descriptive approach, which is based on secondary data from textbooks, articles and homepages.

Result: The international harmonisation of Accounting Standards is a process, which brings international Accounting Standards into some sort of agreement, in order to achieve a common set of principles, according to which financial statements from different countries are prepared. With the support of the IASB of the European Union (EU), 7000 European companies have to use International Accounting Standards (IAS) beginning 2005. Furthermore, the long existing rejection of IAS of the U.S. seems to change. Co-ordination of agendas of both standard-setting boards (IASB and Financial Accounting Standard Board (FASB) have been announced. We conclude, that the IASB plays a major role in the field of international harmonisation. This could be explained with achievements of the IASB, as for example the International Organisation of Security Commissions (IOSCO) Endorsement, EU regulation or the recent agreement of FASB and IASB to co-ordinate their work.

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Books on the topic "International Accounting Standards 38"

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

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International Accounting Standards Committee. International accounting standards. London: International Accounting Standards Committee, 1996.

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Applying international accounting standards. 3rd ed. London: Butterworths LexisNexis Tolley, 2002.

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David, Cairns. Applying international accounting standards. 3rd ed. London: Tolley LexisNexis, 2002.

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Robertson, Luisa. Financial accounting: International standards. 4th ed. Oxford: CIMA, 2003.

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Applying international accounting standards. 2nd ed. London: Butterworths, 1999.

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Cairns, David. Applying international accounting standards. 2nd ed. London: Butterworth, 1999.

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Chartered Institute of Management Accountants. International accounting standards 1993. London: CIMA, 1993.

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Holt, Paul E. International accounting. 5th ed. [Houston, TX]: Dame, 2001.

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Research, Lafferty Business. International accounting databook. Dublin: Lafferty Publications, 1992.

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Book chapters on the topic "International Accounting Standards 38"

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Eggloff, Frank. "International Accounting Standards." In Bilanzierung nach HGB, US-GAAP und IAS im Vergleich, 35–68. Wiesbaden: Gabler Verlag, 1999. http://dx.doi.org/10.1007/978-3-322-82755-5_3.

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Haas, Ingeborg. "International Accounting Standards." In Rückstellungen, 111–77. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6635-3_12.

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Bossert, Rainer, and Ulrich L. Manz. "International Accounting Standards." In Physica-Lehrbuch, 227–36. Heidelberg: Physica-Verlag HD, 1997. http://dx.doi.org/10.1007/978-3-642-61494-1_15.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 38—Initial Implementation of Accounting Standards for Enterprises." In China Accounting Standards, 299–305. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_42.

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Höhne, Frank. "Anhänge – International Accounting Standards." In Praxishandbuch Operational Due Diligence, 179–91. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-00684-6_6.

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Saw, Paul. "International Accounting Standards Board." In Encyclopedia of Corporate Social Responsibility, 1492–94. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_618.

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Glaum, Martin, and Udo Mandler. "Die International Accounting Standards (IAS)." In Rechnungslegung auf globalen Kapitalmärkten, 124–54. Wiesbaden: Gabler Verlag, 1996. http://dx.doi.org/10.1007/978-3-322-82427-1_7.

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James, Tom. "International Accounting Standards for Derivatives." In Energy Price Risk, 317–36. London: Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9781403946041_18.

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Chan, James L., and Qi Zhang. "Government Accounting Standards and Policies." In The International Handbook of Public Financial Management, 742–66. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_35.

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Grau, Andreas. "Problemstellung." In Gewinnrealisierung nach International Accounting Standards, 1–5. Wiesbaden: Deutscher Universitätsverlag, 2002. http://dx.doi.org/10.1007/978-3-322-81435-7_1.

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Conference papers on the topic "International Accounting Standards 38"

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Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Zhao, Yang. "The Convergence of Chinese Accounting Standards with International Standards." In Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icoeme-19.2019.16.

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Xusheng, Zhao. "New Accounting Standards and Earnings Conservatism." In ICCIR 2021: 2021 International Conference on Control and Intelligent Robotics. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3473714.3473775.

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"INTERNATIONAL CONVERGENCE OF ACCOUNTING STANDARDS IN CHINA." In WISSENSCHAFTLICHE ERGEBNISSE UND ERRUNGENSCHAFTEN: 2020. European Scientific Platform, 2020. http://dx.doi.org/10.36074/25.12.2020.v1.30.

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Wang, Lin. "Analysis of the Influence of New Accounting Standards on Enterprise Financial Accounting." In Proceedings of the 2019 4th International Conference on Financial Innovation and Economic Development (ICFIED 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icfied-19.2019.75.

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"The Development and Comparative Study of Accounting Standards." In 2020 International Conference on Social Sciences and Social Phenomena. Scholar Publishing Group, 2020. http://dx.doi.org/10.38007/proceedings.0001103.

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"Earnings Management and Accounting Standards of Listed Companies." In 2018 International Conference on Economics, Politics and Business Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/icepbm.2018.20.

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Teller, Pierre. "A model for accounting standards and its applications." In 2008 Second International Conference on Research Challenges in Information Science (RCIS). IEEE, 2008. http://dx.doi.org/10.1109/rcis.2008.4632118.

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Zhirong, Shen, and Ji Mengdi. "Accounting Impact of New Income Standards on Income Accounting of Construction Industry Enterprises." In Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icssed-19.2019.106.

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Rusiaev, Nikolai Aleksandrovich, and Tatiana Evgenevna Tatarovskaia. "Accounting for Intangible Assets According to IFRS and Russian Accounting Standards: a Comparative Analysis." In International Scientific and Practical Conference. TSNS Interaktiv Plus, 2020. http://dx.doi.org/10.21661/r-530880.

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