Relevant bibliographies by topics / International financial reporting standard No

Contents

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

Academic literature on the topic 'International financial reporting standard No'

Author: Grafiati
Published: 4 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "International financial reporting standard No"

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Dr P.Gurusamy, Dr P. Gurusamy. "International Financial Reporting Standards (IFRS)." Indian Journal of Applied Research 3, no. 7 (2011): 427–28. http://dx.doi.org/10.15373/2249555x/july2013/130.

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Mills, Roger. "Financial Reporting and Financial Economics Draw Closer." Henley Manager Update 16, no. 4 (2005): 5–15. http://dx.doi.org/10.1177/174578660501600402.

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The introduction of the International Financial Reporting Standards (IFRS) represents a significant change to the ways companies will have to account and report on their value and performance. Roger Mills reviews the standard with a focus on practice. In doing so he gives companies guidelines on how to account for value. He concludes by offering both listed and non-listed companies practical advice on how to embrace the standard.
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Amatul Khader, Syeda Zehra. "International Financial Reporting Standards." IOSR Journal of Business and Management 18, no. 10 (2016): 27–39. http://dx.doi.org/10.9790/487x-1810022739.

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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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Hines, Todd M. "International Financial Reporting Standards." Journal of Business & Finance Librarianship 12, no. 3 (2007): 3–26. http://dx.doi.org/10.1300/j109v12n03_02.

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Saveleva, Veronika Ramilevna. "INTERNATIONAL FINANCIAL REPORTING STANDARDS." Наука XXI века: актуальные направления развития, no. 2-2 (2021): 37–40. http://dx.doi.org/10.46554/sciencexxi-2021.10-2.2-pp.37.

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Dibua, Ekene C., Joy N. Ikilidih, and Emmanuel C. Ibekie. "Effect of International Financial Reporting Standards on Financial Reporting Quality." Journal of Global Interdependence and Economic Sustainability 3, no. 7 (2024): 1–11. https://doi.org/10.5281/zenodo.12692678.

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<em>The adoption and implementation of International Financial Reporting Standards (IFRSs) in different countries of the world has become a contemporary issue particularly with regard to the quality of financial reports. The study reported that various studies used positive approach and some used positive pattern. Some Studies used either of primary or secondary sources of data. The study looked at the impact of the International Financial Reporting Standard (IFRS) on financial reporting comparability, reliability, and understandability. The current investigation was carried out as a desk revi
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Edith, Egberi O., and Ozigbo A. Sylvester. "Corporate Financial Reporting : Adopting the International Financial Reporting Standard in Nigeria Firms." Journal of Policy and Development Studies 10, no. 2 (2016): 20–30. http://dx.doi.org/10.12816/0028343.

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Dr.S.K.Khatik, Dr S. K. Khatik, and Binoy Arickal. "Adaptation and Convergence of International Financial Reporting Standards." International Journal of Scientific Research 1, no. 3 (2012): 10–13. http://dx.doi.org/10.15373/22778179/aug2012/4.

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Łazarowicz, Edyta. "Discussion about the objective of financial reporting based on International Financial Reporting Standards." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (2016): 89–104. http://dx.doi.org/10.5604/16414381.1207436.

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The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial Reporting (2015). The majority of respondents thinkthat the objective of financial reporting should give more prominence to the importance of providinginformation about management’s stewardship. Moreover, some respondents suggest introducing thedefinition of stewardship into the Conceptual Framework and presenting implications of shifts in theobject
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Dissertations / Theses on the topic "International financial reporting standard No"

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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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Smith, Clint W. "The Impact of International Financial Reporting Standards on Key Financial Indicators of Canadian Companies." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2582.

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Companies throughout the world use different methods for reporting their financial information to capital market investors and regulators. These different methods have caused financial reporting of statements to become less transparent, has increased adjustment errors and forecasting errors, and has reduced investor confidence. As a result, the International Accounting Standards Board created International Financial Reporting Standards (IFRS) to establish a global standard. Currently, 140 jurisdictions worldwide have implemented IFRS. The purpose of this study was to examine the effectiveness
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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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Ram, Ronita. "Development of the International Financial Reporting Standard for Small and Medium-sized Entities." Thesis, The University of Sydney, 2012. http://hdl.handle.net/2123/8208.

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This thesis examines how and why the International Accounting Standards Board (IASB) added the project on Small and Medium-sized Entities (SMEs) onto its active agenda, and examines the complete SME project to understand the IASB’s standard setting activity. This study covers events from March 2000 to July 2009 and is important because it is the first to examine the IASB’s agenda setting activity and accounting standard setting in such depth. Conventional thinking since the 1950s has been that one set of reporting requirements should be applicable to all entities, regardless of size. From the
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Marton, Gizella. "The application of International Financial Reporting Standard 8 Operating Segments : evidence from UK companies." Thesis, Heriot-Watt University, 2015. http://hdl.handle.net/10399/3002.

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On 30 November 2006, the International Accounting Standard Board (IASB) released International Financial Reporting Standard (IFRS) 8 Operating Segments which replaced the revised International Accounting Standard (IAS) 14 Segmental reporting. This study consists of four main projects covering the empirical analysis of the non-financial FTSE 350 constituents’ first segmental disclosures under IFRS 8. The new standard is a result of the joint short term project between the IASB and the Financial Accounting Standards Board (FASB) and it is almost identical to its US counterpart. The first part of
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Forst, Christian. "Bewertung des Waldvermögens nach den International-Financial-Reporting-Standards." [Ilmenau] : [Univ.-Bibliothek] [Vertrieb], 2007. http://d-nb.info/991149270/34.

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Mohamed, Abdulbari Mostafa. "International Financial Reporting Standards in Libya : an institutional theory perspective." Thesis, Keele University, 2016. http://eprints.keele.ac.uk/4154/.

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This thesis seeks to investigate a number of issues relating to the mandating of International Financial Reporting Standards (IFRSs) in Libya in 2006. This includes examining the factors that influenced the decision of the Libyan government to mandate these standards and, following this decision, examining the obstacles to implementing these standards in Libya. The benefits of these standards are also investigated. In addition, this thesis seeks to assess the level of compliance of the companies listed in the Libyan Stock Market (LSM) with the disclosure requirements of IFRSs over two years (2
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Muhlke, Katrin. "Bilanzpolitische Gestaltungsmöglichkeiten der Rechnungslegung nach den international financial reporting standards /." Aachen : Shaker, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015656686&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Ho, Thuy Huu. "Implementation of international financial reporting standards : case study in Vietnam." Thesis, University of Strathclyde, 2015. http://oleg.lib.strath.ac.uk:80/R/?func=dbin-jump-full&object_id=25524.

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This study investigates the process of implementation of International Financial Reporting Standards (IFRSs) in Vietnam during eleven years. Up to the end of 2012, twenty six of Vietnamese Accounting Standards (VASs) have been issued "based on" IFRSs. This study aims to obtain an understanding of theories and factors influencing the implementation, and explore benefits and challenges for the implementation. The main goal of this study is to find a suitable accounting theory of the implementation of IFRSs in Vietnamese accounting. An interpretivist paradigm, qualitative methodology and inductiv
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Al-Jabri, Hamdan. "Financial reporting practices in Oman and compliance with disclosure requirements of international reporting standards." Thesis, Cardiff University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.500585.

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Books on the topic "International financial reporting standard No"

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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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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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Marian, Powers, ed. International financial reporting standards. South-Western Cengage Learning, 2010.

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Malickaya, Viktoriya, Tat'yana Morozova, and Vladimir Shirobokov. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1870563.

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The textbook contains a structured presentation of International Financial Reporting Standards (IFRS): IFRS (IAS) 1 "Presentation of Financial Statements", IFRS (IAS) 7 "Statement of Cash Flows", IFRS (IAS) 34 "Interim Financial Statements", IFRS (IAS) 10 "Events after the reporting period", IFRS (IAS) 23 "Borrowing Costs", IFRS (IAS) 33 "Earnings per share".&#x0D; The publication contains fragments of information disclosure in financial statements in accordance with IFRS for more than 20 Russian companies. The choice of financial statements of companies is solely a subjective judgment of the
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International Accounting Standards Committee. Interim financial reporting: Proposed international accounting standard. International Accounting Standards Committee, 1997.

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author, Leo K. J., Loftus Janice author, Wise Victoria PhD author, Clark Kerry CA author, and Alfredson Keith author, eds. Applying International Financial Reporting Standards. 3rd ed. Wiley, 2013.

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

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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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Melville, Alan. International financial reporting: A practical guide. 2nd ed. Financial Times/Prentice Hall, 2009.

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Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. &#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "Internation
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Book chapters on the topic "International financial reporting standard No"

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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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Dhankar, Raj S. "International Financial Reporting Standards." In Capital Markets and Investment Decision Making. Springer India, 2019. http://dx.doi.org/10.1007/978-81-322-3748-8_20.

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Norton, Dewey. "International Financial Reporting Standards." In The Executive’s Guide to Financial Management. Palgrave Macmillan US, 2012. http://dx.doi.org/10.1007/978-1-137-51120-1_10.

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Developing international financial reporting standards." In International Corporate Reporting. Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-8.

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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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Abdelqader, Muath, Tamer K. Darwish, and Khalil Nimer. "International Financial Reporting Standards (IFRS)." In Corporate Governance and IFRS in the Middle East. Routledge, 2022. http://dx.doi.org/10.4324/9781003211556-3.

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Köster, Oliver. "International Financial Reporting Standard 2 Share-based Payment." In Anteilsbasierte Vergütung nach IFRS 2. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-01551-0_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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Alfify, Mohammed H., and Ziaul Islam. "Adoption of International Financial Reporting Standard: A Systematic Review." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-65203-5_18.

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Chan, James L., and Yunxiao Xu. "Government Financial Reporting Standards and Practices." In The International Handbook of Public Financial Management. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_36.

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Conference papers on the topic "International financial reporting standard No"

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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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Zasukhin, Kirill Aleksandrovich, and Ilia Pavlovich Mikhnev. "International financial reporting standard: basic concepts (XBRL) of the eXtensible Business Reporting Language." In International Research-to-practice conference. TSNS Interaktiv Plus, 2018. http://dx.doi.org/10.21661/r-471443.

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Suciati, Nyi Raden Handiani. "Qualitative Analysis of Financial Reporting Post Adoption of International Financial Reporting Standard - Comparative Study in South East Asia." In 1st International Conference on Islamic Ecnomics, Business and Philanthropy. SCITEPRESS - Science and Technology Publications, 2017. http://dx.doi.org/10.5220/0007081503160320.

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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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Kadar, Csaba. "Modelling Of Provision Under New International Financial And Reporting Standard (IFRS 9)." In 31st Conference on Modelling and Simulation. ECMS, 2017. http://dx.doi.org/10.7148/2017-0153.

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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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Radojević, Aleksandra, and Biljana Jovković. "MEĐUNARODNI STANDARDI FINANSIJSKOG IZVEŠTAVANJA U REPUBLICI SRBIJI I ZEMLJAMA OKRUŽENJA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.367r.

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The harmonization of financial reporting standards at the international level is of exceptional importance for numerous users of financial statements in the context of business globalization. Full International Financial Reporting Standards and the International Financial Reporting Standard for Small and Medium-sized Entities are widely adopted and serve as the foundation for financial reporting by reporting entities in a large number of countries worldwide. The objective of this research is to identify the similarities and differences in the application of full IFRS and IFRS for SMEs in the R
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Fırat, Emine, and Hakan Seldüz. "The Role of Financial Reporting in Occurrence of Financial Crises: Are The Regulations Generated by International Financial Reporting Standards Suffic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00882.

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Financial liberalization politics are utilized to cope with the economic dimension of globalization. They had important roles in occurrence and outspread of financial crises; and economic crises were triggered by the spread of financial crises to real economy. Because of financial liberalization; financial sector grew disproportionately developing faster than real economy. As the financial tools and methods got diversified, the sanction power of national regulations weakened due to the global dimension and a functional auditing mechanism could not be established. This enabled creative accounti
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Karelskaia, Svetlana, Ekaterina Zuga, and Natalia Generalova. "Analysis of the application of international financial reporting standards for drawing up consolidated financial reporting in Russia." In Proceedings of the Third International Economic Symposium (IES 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/ies-18.2019.31.

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Algazeeva, Ainura Mukatovna, and Olga Alexandrovna Naumova. "THEORETICAL ASPECTS OF TAXATION UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS." In Российская наука: актуальные исследования и разработки. Самарский государственный экономический университет, 2022. http://dx.doi.org/10.46554/russian.science-2022.02-1-326/331.

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Reports on the topic "International financial reporting standard No"

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Bernanke, Ben, and Harold James. The Gold Standard, Deflation, and Financial Crisis in the Great Depression: An International Comparison. National Bureau of Economic Research, 1990. http://dx.doi.org/10.3386/w3488.

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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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Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene: Framework. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/slh.2021.027.

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The monitoring and evaluation (M&amp;E) Guidelines and Framework presented in this document (and in the accompanying M&amp;E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&amp;E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions fo
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Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene: Framework. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/slh.2021.025.

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The monitoring and evaluation (M&amp;E) Guidelines and Framework presented in this document (and in the accompanying M&amp;E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&amp;E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions fo
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Villela, Luiz Arruda, and Vicente Fretes Cibils. The Fiscal Impact of the International Financial Crisis on Latin American and Caribbean Economies. Inter-American Development Bank, 2008. http://dx.doi.org/10.18235/0009070.

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The main objective of this Technical Note is to provide a simple framework to determine the short-term fiscal impact of the international financial crisis on Latin American and Caribbean (LAC) countries, i.e., fiscal financing needs/gap by country (or fiscal liquidity impact). In addition, it will provide a framework to evaluate fiscal sustainability by country (or fiscal solvency impact). In both cases, and depending of the particular country under analysis, transmission mechanisms (variables) will be identified, and sensitivity analysis will be carried out to determine the robustness of thei
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Kim, Jeong Won, and Sungjin Kim. International Agreements and Global Initiatives for Low-Carbon Cooling. Asian Development Bank Institute, 2022. http://dx.doi.org/10.56506/rpae4386.

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Since the mid-1980s, the international community has controlled refrigerants that may damage the ozone layer and cause climate change based on several international agreements. In particular, the Montreal Protocol contributed to not only solving the ozone layer depletion problem but also limiting global warming. Given that the global demand for cooling would triple by 2050 and this rise would increase global greenhouse gas emissions significantly, the Montreal Protocol has expanded its regulatory scope to decarbonize the cooling sector through the adoption of the Kigali Amendment. Also, increa
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Galindo, Arturo, and Jorge Tovar. Policy Support and Firm Performance During the COVID-19 Pandemic: Evidence from Colombia. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004622.

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The pandemic hit the Colombian economy as hard as other countries. Using a novel Business Pulse Survey, this paper tests the effect of government support and COVID-19 cases on firms performance. A one-standard-deviation increase in government support (in periods in which the pandemics intensity was average) increased the percentage of firms reporting normal operations by 4.8 percent. Political demonstrations in spring 2021, however, reduced the percentage by 13 percent each month they lasted. Firms' financial distress also counters the impact of government support, suggesting the need to ease
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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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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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10

Okisatari, Mahesti, and Upalat Korwatanasakul. Leaving No One Behind in Carbon Neutrality Strategies: Insights from Developing Countries in Asia and the Pacific. United Nations University Institute for the Advanced Study of Sustainability, 2023. http://dx.doi.org/10.53326/zfhc4987.

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This policy brief offers strategies to operationalise the principle of 'leaving no one behind' (LNOB) in climate policies, focusing on developing countries. It is based on key areas of progress identified in the long-term low greenhouse gas emission development strategies (LTSs) of eight developing countries in Asia and the Pacific. Recommendations: (i) sustain decent work and reinforce labour rights to mitigate disruptions caused by the transition; (ii) combine climate initiatives with social protection measures to maintain an adequate standard of living for all; (iii) promote investments in
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