Relevant bibliographies by topics / National accounting standards

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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 'National accounting standards'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "National accounting standards"

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Adams, Carol A., Pauline Weetman, and Sidney J. Gray. "Reconciling national with international accounting standards." European Accounting Review 2, no. 3 (1993): 471–94. http://dx.doi.org/10.1080/09638189300000048.

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Edem, Dorothy Aje Patrick, Lateef Olumide Mustapha, and Elsie Ebele Edochie. "National Culture and Accounting Professionalism: A Conceptual Analysis." European Journal of Accounting, Auditing and Finance Research 10, no. 7 (2022): 63–75. http://dx.doi.org/10.37745/ejaafr.2013/vo10.n7pp6375.

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Professionalism has become a trending issue in accounting practice because it accentuates the obligation of accountants in a nation. It spans all the facets of accounting including auditing, management accounting and financial accounting to mention but a few. In reality, accounting professionalism is influenced by numerous factors. Prevalent among these factors is the cultural construct of a society or nation. Culture affects accounting professionalism to varying degrees depending on the disposition of accountants within that nation or in the global scene. More so, the influence of culture on
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Zayernyuk, Viktor M., Zinaida M. Nazarova, Elena I. Sedova, Evgeny V. Oskirko, and Ivan S. Nurekenov. "CONVERGENCE OF NATIONAL ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: CHINA’S EXPERIENCE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/16, no. 153 (2024): 136–43. https://doi.org/10.36871/ek.up.p.r.2024.12.16.016.

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Since its inception in 1973, the former International Accounting Standards Committee (IASC) has worked to harmonize global accounting standards by developing standards that could serve as a model on which national standard-setters could base their own standards. In 2001, the IASC was replaced by the International Accounting Standards Board (IASB). Its mission was to converge global accounting standards – to develop a single set of high-quality, understandable and enforceable global accounting standards that require high-quality, transparent and comparable information in financial statements an
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Филобокова and L. Filobokova. "Accounting small business: national and international standards." Auditor 1, no. 1 (2015): 94–100. http://dx.doi.org/10.12737/12802.

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From 1 January of the current year, the legal regulation of accounting is a system of Federal and industry standards, with a given vector of development and reform
 of the national accounting system in the direction of the IFRS and the presence of an appropriate standard for small and medium businesses, strategically expand
 the circle of participants in the relationship and provides small businesses access to the global market, which is considered by the author as one of the most important
 conditions for increasing competitiveness and fostering a competitive environment in the
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Anastasiia.V., Fraiman, and M. Selivanova Natalіа. "Features of accounting for long-term liabilities according to national and international accounting standards." Economics: time realities 6, no. 52 (2020): 76–86. https://doi.org/10.5281/zenodo.4564593.

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This article compares the features of accounting for long-term liabilities under national and international accounting standards. The common and distinctive features of accounting for long-term liabilities in domestic and international standards are summarized according to such criteria as the interpretation of the concept, recognition and evaluation of the object of accounting. The main differences in the structure of national and international standards are revealed. The information on long-term liabilities specified in the international standards is considered and investigated. The main reg
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Putihin, Y. E., Y. N. Akimova, N. V. Ostrovskaya, I. A. Manvelova, and E. V. Negashev. "CONCEPTUAL APPROACHES TO CLASSIFICATION OF NATIONAL ACCOUNTING SYSTEMS." BULLETIN 384, no. 2 (2020): 111–18. http://dx.doi.org/10.32014/10.32014/2020.2518-1467.49.

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International Accounting Practice Accounting is multifaceted and heterogeneous. First distinguish between international standards and national standards. National accounting standards for each country is being developed independently. The leading countries in the field of national accounting standards are the United Kingdom and the United States, which is determined by the role of these countries in international financial markets. In different countries, national accounting standards are called differently; in addition, various bodies are involved in their development: in some these are state
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Apostolov, Ivan. "Revenue Recognition from Construction Contracts: Differences Between Bulgarian National Accounting Standards and International Accounting Standards." Procedia Economics and Finance 32 (2015): 1647–53. http://dx.doi.org/10.1016/s2212-5671(15)01491-4.

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Fontes, Alexandra, Lúcia Lima Rodrigues, and Russell Craig. "Measuring convergence of National Accounting Standards with International Financial Reporting Standards." Accounting Forum 29, no. 4 (2005): 415–36. http://dx.doi.org/10.1016/j.accfor.2005.05.001.

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Imamova, Nasiba. "IMPACT OF IMPLEMENTING INTERNATIONAL FINANCIAL REPORTING STANDARDS IN JOINT STOCK COMPANIES ON THE NATIONAL ECONOMY." Iqtisodiy taraqqiyot va tahlil 2, no. 4 (2024): 64–70. http://dx.doi.org/10.60078/2992-877x-2024-vol2-iss4-pp64-70.

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Today, two benchmarks - International Financial Reporting Standards - IFRS (International Financial Reporting Standards - IFRS) and the generally accepted accounting rules of the USA - BHUQ (Generally Accepted Accounting Principles - GAAP) are recognized as the standard of accounting. According to the analysis, there is almost no accountant in the world who is not aware of MHXS. Also, the number of countries that recognize international standards is increasing day by day. Also, the number of countries that recognize international standards is increasing day by day. It serves as an important to
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Xinkun, Wang. "COMPARATIVE ANALYSIS OF SMALL BUSINESS ACCOUNTING IN RUSSIA AND CHINA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 258–61. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.040.

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This article compares the accounting standards of small enterprises in Russia and China, an-alyzes the advantages of national accounting standards for small enterprises. All this allows us to learn from the strengths of national standards in order to improve the accounting standards of small enterprises.
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Dissertations / Theses on the topic "National accounting standards"

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Ovsyuk, Nina Vasylivna, and Anastasia Nikolaevna Kovalenko. "Investment property accounting by national and international standards." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53926.

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1. National Accounting Regulation (Standard) 32 "Investment Property": Order of the Ministry of Finance of Ukraine dated 02.07.2007 № 779. URL: https://zakon.rada.gov.ua/laws/ show/z0823-07#Text. 2. International Financial Reporting Standard 40 "Investment Real Estate". URL: https://zakon.rada.gov.ua/laws/show/929_026#Text.<br>The paper studies the importance of investment property accounting at the enterprise. The purpose of research is definition of essence of an investment real estate in the national and international standards.<br>В роботі досліджено важливість
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Staňková, Veronika. "Specifika výkaznictví příspěvkových organizací v oblasti kultury." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360172.

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Financial Reporting of public-benefit corporations in Czech Republic was significantly changed during a reform of public accounting standards. This thesis focuses on specifics of new Czech legislation in the field of public sector accounting and its differences from international IPSAS standards and shows basic principles of economy of public-benefit corporations on example of one of the most important cultural institution in Czech Republic - National gallery in Prague.
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Бондик, О. В. "Облік та аудит доходів та дебіторської заборгованості (на прикладі ТОВ Бруклін Київ порт)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Bondyk.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти: поняття, класифікацію доходів та дебіторської заборгованості підприємства, дискусійні питання застосування міжнародного досвіду обліку доходів, витрат і дебіторської заборгованості у вітчизняній практиці. Проаналізовано: загальну організаційно-економічну характеристику ТОВ «Бруклін Київ порт», організацію обліку доходів та дебіторської заборгованості на досліджуваному підприємстві. Запропоновано: пропозиції з удосконалення обліку доходів на підприємстві
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Сауляк, В. М. "Методика та напрямки вдосконалення складання фінансової звітності підприємств (на прикладі Регіональної філії "Одеська залізниця" АТ "Укрзалізниця" (Виробничій підрозділ служби колії Білгород-Дністровська дистанція колії))". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Saulak.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти: склад фінансової звітності, її економічна сутність, призначення та характеристика основних форм, регулювання засад фінансової звітності; проблематики складання фінансової звітності. Проаналізовано: загальна економічна характеристика Регіональної філії "Одеська залізниця" АТ "Укрзалізниця" (Виробничій підрозділ служби колії Білгород-Дністровська дистанція колії); національні стандарти бухгалтерського обліку, що регламентують облік, складання фінансової зв
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Цуканова, В. О. "Теоретичні основи і практичний досвід обліку та аудиту основних засобів (на прикладі КП «Теплопостачання міста Одеси»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tsukanova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти обліку та аудиту основних засобів, організація обліку та внутрішнього контролю основних засобів на КП «Теплопостачання міста Одеси», визначено напрями їх удосконалення. Проаналізовано національні та міжнародні стандарти щодо обліку основних засобів, особливості обліку операцій з основними засобами, їх документальне оформлення, основні показники діяльності та ефективність використання основних засобів на КП «Теплопостачання міста Одеси». Запропоновано за
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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко та Olena Volodymyrivna Kravchenko. "Нормативно-правове регулювання бухгалтерського обліку в бюджетних установах". Thesis, Донецький національний університет економіки і торгівлі імені Михайла Туган-Барановського, 2017. http://essuir.sumdu.edu.ua/handle/123456789/67968.

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Визначено нормативно-правове регулювання бухгалтерського обліку в бюджетних установах, яке складається з чотирьох рівнів: законодавчий, нормативний, методичний та організаційний.<br>Определено нормативно-правовое регулирование бухгалтерского учета в бюджетных учреждениях, состоящее из четырех уровней: законодательный, нормативный, методический и организационный.<br>The legal regulation of accounting in budgetary institutions is defined, which consists of four levels: legislative, normative, methodical and organizational.
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Кулік, В. Ю. "Теоретичні основи та практика формування консолідованої фінансової звітності (на прикладі АТ «Альфа банк»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12623.

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У роботі розглядаються теоретичні аспекти: генезис виникнення консолідованої фінансової звітності; регулювання засад консолідованої фінансової звітності; проблематики складання консолідованої фінансової звітності. Проаналізовано: загальна економічна характеристика АТ «Альфа-Банк»; міжнародні стандарти, що регламентують облік консолідації; складання консолідованої фінансової звітності на підприємстві. Запропоновано: проведення аудиту консолідованої фінансової звітності; організація внутрішнього аудиту на підприємстві; трендові моделі показника чистого процентного доходу.<br>The theoretical aspe
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Garner, Jef Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5863.

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This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones' work and Schippers' work. The firms' managers should fulfil agency theory when they made reporting decisions, and they should act in the investors' best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsi
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Milebe, Vaz Christian. "La nouvelle gouvernance financière publique dans les organisations du système des Nations Unies." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D079.

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Cette thèse sur la nouvelle gouvernance financière publique dans le système des Nations Unies se présente en deux parties : première partie - La mise en œuvre de la nouvelle gouvernance financière publique dans les organisations du système des Nations Unies ; et deuxième partie - Le renforcement de la nouvelle gouvernance financière publique dans les organisations du système des Nations Unies. Pour notre étude, nous avons appliqué aux organisations du système des Nations Unies les éléments pertinents du cadre de référence établi par certains organes subsidiaires pour la nouvelle gouvernance fi
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Козленко, Анастасія Вадимівна. "Організаційні та методичні засади обліку, аналізу і аудиту розрахунків за виплатами працівникам на підприємстві". Магістерська робота, Київський національний університет технологій та дизайну, 2021. https://er.knutd.edu.ua/handle/123456789/19393.

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Дипломна робота складається з чотирьох розділів. Об’єкт дослідження – ТОВ "Простір бухгалтерські послуги". В роботі розглянуто економічно-правові засади розрахунків за виплатами на підприємстві; система аналізу, обліку та аудиту розрахунків за виплатами на ТОВ "Простір бухгалтерські послуги". Проведено аналіз основних господарських показників ТОВ "Простір бухгалтерські послуги". Запропоновано вдосконалити процес управління всіма видами ресурсів, збільшити обсяги довгострокових інвестицій, розробити стратегії, тактики діяльності підприємства, організувати ефективну рекламу щодо надання бухгалте
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Books on the topic "National accounting standards"

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W, McLennan, and Australian Bureau of Statistics, eds. Implementation of revised international standards in the Australian national accounts. Australian Bureau of Statistics, 1997.

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Ivanov, Yuriy, Tat'yana Homenko, Andrey Tatarinov, et al. Fundamentals of National Accounting (international standard). INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1958351.

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The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acq
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Reisloh, Christian. Influence of national culture on IFRS practice: An empirical study in France, Germany and the United Kingdom. Peter Lang, 2011.

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ASSOCHAM), National Accounting Convention (2nd 2003. 2nd National Accounting Convention: Tuesday - 29 July 2003, Hotel Oberoi, New Delhi. Associated Chambers of Commerce and Industry of India, 2003.

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banka, Bŭlgarska narodna. BUS 7092: Settlement in the Bulgarian National Bank ; BUS 5392 : Payment through immediate cash collection. Bulgarian National Bank, 1992.

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Division, United Nations Statistical. System of national accounts, 1993. United Nations, 1993.

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Reisloh, Christian. Influence of national culture on IFRS practice: An empirical study in France, Germany and the United Kingdom. Peter Lang, 2011.

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Madagascar. Conseil supérieur de la comptabilité., Ordre des experts comptables et financiers de Madagascar., and Institut national de la statistique (Madagascar), eds. Plan comptable général 2005: Cohérent avec les normes comptables internationales (IAS/IFRS). Jurid'ika, 2004.

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Office, General Accounting. CPA audit quality: Inspectors general find significant problems : report to the Chairman, Legislation and National Security Subcommittee, House Committee on Government Operations. The Office, 1985.

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Office, General Accounting. CPA audit quality: Inspectors general find significant problems : report to the Chairman, Legislation and National Security Subcommittee, House Committee on Government Operations. The Office, 1985.

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Book chapters on the topic "National accounting standards"

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Baetge, Jörg, Alois Panzer, and Alexander Flügel. "Germany. German Accounting and IFRS: Limitations in the Convergence Potential of German National Accounting Standards Towards International Accounting Standards." In IFRS in a Global World. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_19.

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Veress, Attila, Ervin Denich, Ágnes Siklósi, and Krisztina A. Sisa. "International efforts to introduce a unified public sector accounting framework." In Navigating the Future. Szegedi Tudományegyetem, 2025. https://doi.org/10.14232/gtk.nfdsib.2025.9.

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Public sector financial accounting is important in the areas of measuring, evaluating and providing data on the economics of public organizations operating with public money. Decades ago, there was a need to develop global public sector accounting standards, the primary goal of which is to improve the quality of annual reports prepared by public sector agents, making budgeting financial data of individual nations more comparable. At the same time, other motives also appear in the background of unification efforts, such as the need for transparent management, improved accountability, and the co
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Gowtham, Kursam Likhil, and R. Ganesan. "Comparative study on removal of total dissolved solids in aquaculture wastewater by electro Fenton process with minimal national standards." In Recent Research in Management, Accounting and Economics (RRMAE). Routledge, 2024. https://doi.org/10.4324/9781003606642-76.

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

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The ongoing digital transformation is facilitating the production, sharing, use and exploitation of an ever increasing amount of data. This phenomenon is stimulating the demand for data-driven decision-making. Regarding tourism, we are moving towards the production of data reflecting a sustainability perspective. The UN World Tourism Organization (UNWTO), in partnership with the UN Statistics Division, launched in 2015 the Measuring the Sustainability of Tourism (MST) initiative aiming at developing an international Statistical Framework (SF-MST) for measuring the role of tourism in sustainabl
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Giner, Begoña, and Miguel Arce. "National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process." In Accounting and Regulation. Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-8097-6_15.

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Pizzi, Simone, and Salvatore Principale. "United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_649.

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Pizzi, Simone, and Salvatore Principale. "United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-02006-4_649-1.

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Sabuncu, Birsel. "National Accounting Standards in Turkey." In Accounting and Finance - New Perspectives on Banking, Financial Statements and Reporting. IntechOpen, 2019. http://dx.doi.org/10.5772/intechopen.84364.

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

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This chapter discusses financial reporting regulation, briefly exploring the origin of international financial reporting standards (IFRS), and the current state of standardisation across the world. Standard-setting has historically been the task of national standard-setters, who have produced ‘generally accepted accounting practice’, or ‘GAAP’, for their own accounting jurisdictions. With the notable exception of the US, in the twenty-first century, through the process of international harmonisation, the International Accounting Standards Board (IASB) has increasingly taken on the standard-set
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"The Role of National Standard Setters in the Standards Developing Process: The Italian Experience." In Globalisation of Accounting Standards. Edward Elgar Publishing, 2007. http://dx.doi.org/10.4337/9781782542704.00016.

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Conference papers on the topic "National accounting standards"

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

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The increased importance and availability of digital tool leaves an impact on shaping the digitalization of countries and their economies. Links between the digitalization and economic sector productivity and climate change risk adaptation and/or mitigation increase trough different streams have also been found. The use of digital tools can also help in decision making process in terms of climate change including the reduction of greenhouse gas (GHG) emissions. The aim of this study is to develop a base framework for a GHG emission calculation tool in the sector of agriculture. The tool framew
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Stancheva-Todorova, Eleonora, and Maria Nikolova. "THE IMPACT OF SUSTAINABILITY ON ACCOUNTANCY PROFESSION." In 24th SGEM International Multidisciplinary Scientific GeoConference 2024. STEF92 Technology, 2024. https://doi.org/10.5593/sgem2024/5.1/s21.79.

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The United Nations� Sustainable Development Goals have recently challenged organizations to start consistent transformation in order to foster sustainability in future economy and society. One of the key enablers of this tr�nsformation was the European Union�s Corporate Sustainability Reporting Directive, which amended non-financial reporting with sustainability reporting. As a result, the first global sustainability standards have been developed, which gave the accountancy profession a key role in helping organizations navigate through this new challenge. Sustainability reporting presents a g
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DUÇI, Ejona. "Applying National Accounting Standards, International Accounting Standards, and Strategic Management Accounting Costing Techniques in Durres SMEs in Albania." In 4th International Conference on Research in Management. Acavent, 2022. http://dx.doi.org/10.33422/4th.icrmanagement.2022.06.100.

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Voitenko, V. O. "Comparative characteristics of international and national inventory accounting standards." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-20-21.

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

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LENGYEL, ALEXANDER, and MICHAEL IVERSON. "The new standards for material management and accounting systems area TQM initiative." In 1st National Total Quality Management Symposium. American Institute of Aeronautics and Astronautics, 1989. http://dx.doi.org/10.2514/6.1989-3224.

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Birca, Aliona, and Inesa Tofanica. "Comparative study on the content of accounting policies." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.17.

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In researching issues related to accounting policies, we need to focus not only on the principles, conventions, and practices used by the entity in organizing its accounting, as we have attempted to demonstrate in this article. The study investigated the relevance of this topic based on a significant accounting publication over twelve years. Subsequently, through comparative study, the main elements of both national and international standards in this field were examined. Ultimately, it was demonstrated that the common elements of both standards include: selection and application of accounting
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Railean, Tatiana. "Analysis of fundamental challenges and risks related to the implementation and application of national public sector accounting standards." In Conferinta stiintifica internationala "Strategii si politici de management in economia contemporana", editia VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2022.27.

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The current stage of accounting reform in the budgetary sector, characterized by the transition to new international accounting standards, is being studied. The most fundamental problems and risks of the development of budgetary accounting are determined in the context of the transition to new accounting standards. For this, methods of comparison, synthesis, analysis, logical approach, systematic approach, method of analogies are applied. The practice of other countries and the specifics of national accounting are analyzed, based on which a set of recommendations is elaborated in order to avoi
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Darnowska, Magdalena. "International accounting standards in assessing the financial condition of business entities." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.33.

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The article describes the impact of International Accounting Standards on the assessment of the financial condition of business entities. In Poland, the provisions of the Accounting Act are mandatory. In the absence of regulations in the Act, the company should be guided by national accounting standards, and only then by International Accounting Standards. However, all companies listed on the stock exchanges of the Member States of the European Union, and thus also on the Warsaw Stock Exchange, must prepare consolidated financial statements in accordance with IFRS. The Polish Accounting Act al
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Melega, Anatol, and Veronica Grosu. "Harmonization of the legislation of the Republic of Moldova with the OECD Transfer Pricing regulations." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.04.

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In the context of the globalisation of national economies and the galloping growth of multi-nationals, transfer pricing regulations have become a key element in avoiding the erosion of the tax base and the shifting of profits to low or zero tax jurisdictions. The Republic of Moldova, in its effort to integrate international tax practices and attract foreign investment, faces significant challenges in aligning national legislation with OECD standards. The purpose of this paper is to explore the complex and critical process of harmonising Moldovan legislation with the Organisation for Economic C
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Reports on the topic "National accounting standards"

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Jameel, Yusuf, Paul West, and Daniel Jasper. Reducing Black Carbon: A Triple Win for Climate, Health, and Well-Being. Project Drawdown, 2023. http://dx.doi.org/10.55789/y2c0k2p3.

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Black carbon – also referred to as soot – is a particulate matter that results from the incomplete combustion of fossil fuels and biomass. As a major air and climate pollutant, black carbon (BC) emissions have widespread adverse effects on human health and climate change. Globally, exposure to unhealthy levels of particulate matter, including BC, is estimated to cause between three and six million excess deaths every year. These health impacts – and the related economic losses – are felt disproportionately by those living in low- and middle-income countries. Furthermore, BC is a potent greenho
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O’Keeffe, Hannah, and Katerina Petrova. Component-Based Dynamic Factor Nowcast Model. Federal Reserve Bank of New York, 2025. https://doi.org/10.59576/sr.1152.

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In this paper, we propose a component-based dynamic factor model for nowcasting GDP growth. We combine ideas from “bottom-up” approaches, which utilize the national income accounting identity through modelling and predicting sub-components of GDP, with a dynamic factor (DF) model, which is suitable for dimension reduction as well as parsimonious real-time monitoring of the economy. The advantages of the new model are twofold: (i) in contrast to existing dynamic factor models, it respects the GDP accounting identity; (ii) in contrast to existing “bottom-up” approaches, it models all GDP compone
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Jorgensen, Frieda, John Rodgers, Daisy Duncan, Joanna Lawes, Charles Byrne, and Craig Swift. Levels and trends of antimicrobial resistance in Campylobacter spp. from chicken in the UK. Food Standards Agency, 2022. http://dx.doi.org/10.46756/sci.fsa.dud728.

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Campylobacter spp. are the most common bacterial cause of foodborne illness in the UK, with chicken considered to be the most important vehicle of transmission for this organism. It is estimated there are 500,000 cases of campylobacteriosis in the UK annually, with Campylobacter jejuni (C. jejuni) and Campylobacter coli (C. coli) accounting for approximately 91% and 8 % of infections, respectively. Although severe infection in humans is uncommon, treatment is seldom needed for human infection but usually involves the administration of a macrolide (e.g., azithromycin) or a fluoroquinolone (e.g.
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Newman-Toker, David E., Susan M. Peterson, Shervin Badihian, et al. Diagnostic Errors in the Emergency Department: A Systematic Review. Agency for Healthcare Research and Quality (AHRQ), 2022. http://dx.doi.org/10.23970/ahrqepccer258.

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Objectives. Diagnostic errors are a known patient safety concern across all clinical settings, including the emergency department (ED). We conducted a systematic review to determine the most frequent diseases and clinical presentations associated with diagnostic errors (and resulting harms) in the ED, measure error and harm frequency, as well as assess causal factors. Methods. We searched PubMed®, Cumulative Index to Nursing and Allied Health Literature (CINAHL®), and Embase® from January 2000 through September 2021. We included research studies and targeted grey literature reporting diagnosti
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