Relevant bibliographies by topics / Standards de codification

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

Academic literature on the topic 'Standards de codification'

Author: Grafiati
Published: 4 June 2021
Last updated: 13 February 2022

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Journal articles on the topic "Standards de codification"

1

Barney, Doug, Daniel Tschopp, and Steve Wells. "Did Codification Result in Improved Readability?" International Journal of Accounting and Financial Reporting 7, no. 1 (2017): 190. http://dx.doi.org/10.5296/ijafr.v7i1.11101.

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Financial reporting complexity costs money. The process of developing and promulgating financial reporting standards is costly. The Financial Accounting Standards Board (FASB), Securities and Exchange Commission (SEC), and the International Accounting Standards staff spend time, expertise, and funds writing detailed financial reporting standards. Reporting companies spend money studying and applying these financial reporting standards. Investors, financial analysts, and creditors, while knowledgeable in financial accounting, spend time and resources interpreting and analyzing the resulting fin
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Finley, Janene R., and Wayne E. Finley. "Financial Accounting Standards Board Accounting Standards Codification: Implications for Access." Behavioral & Social Sciences Librarian 29, no. 1 (2010): 3–14. http://dx.doi.org/10.1080/01639260903571153.

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McEwen, Ruth Ann, Thomas J. Hoey, and John A. Brozovsky. "The FASB's Codification Project: A Critical Step toward Simplification." Accounting Horizons 20, no. 4 (2006): 391–98. http://dx.doi.org/10.2308/acch.2006.20.4.391.

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U.S. GAAP currently is classified by levels (A through D) and organized by standards, interpretations, and related guidance rather than by topic. At the completion of the FASB's codification project, classification by levels will no longer exist; instead, GAAP will consist of only two levels, authoritative and nonauthoritative literature. Going forward, pronouncements will amend the codification instead of adding new numbered standards. The codification represents a fundamental change for accounting researchers and educators who reference U.S. GAAP through the current maze of standards, interp
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Gill, Saran Kaur, and Anne Pakir. "Symposium on Standards, Codification and World Englishes: Introduction." World Englishes 18, no. 2 (1999): 159–60. http://dx.doi.org/10.1111/1467-971x.00130.

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Hussein Juma’h, Ahmad. "The materiality concept : implications for managers and investors." Revista Finanzas y Política Económica 6, no. 1 (2014): 159–68. http://dx.doi.org/10.14718/revfinanzpolitecon.v6.n1.2014.20.

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Discuss the implications of materiality of financial information on “earnings management”. Imply the content description and analysis of FASB Accounting Standards Codification™. The Professional View is used to confirm the absence of materiality guidelines in the US GAAP. Materiality, importance and significance are terms used to indicate the materiality consideration in the Codifications. The main conclusions are concerned to, first, the internal and external determinants and motives influence the practices of “earnings managements”, and second US GAAP do not offer well defined guidelines to
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McNellis, Casey J., Ronald F. Premuroso, and Robert E. Houmes. "Using the Codification to Research a Complex Accounting Issue: The Case of Goodwill Impairment at Jackson Enterprises." Issues in Accounting Education 30, no. 1 (2014): 35–46. http://dx.doi.org/10.2308/iace-50949.

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ABSTRACT This case is designed to help students develop research skills using the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (Codification or ASC). The case also helps develop students' abilities to analyze and recommend alternatives for a complex accounting issue, goodwill impairment, which is very relevant in today's business world. This case can be used in an undergraduate or graduate accounting class, either in groups of students or as an individual student project.
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Forsyth, Donelson R., and Ernest H. O’Boyle. "Rules, standards, and ethics: Relativism predicts cross-national differences in the codification of moral standards." International Business Review 20, no. 3 (2011): 353–61. http://dx.doi.org/10.1016/j.ibusrev.2010.07.008.

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Fisher, Ingrid E., and Robert A. Nehmer. "Using Language Processing to Evaluate the Equivalency of the FASB and IASB Standards." Journal of Emerging Technologies in Accounting 13, no. 2 (2016): 129–44. http://dx.doi.org/10.2308/jeta-51621.

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ABSTRACT The passage of the Data Transparency and Accountability Act in the United States Congress will necessitate that government agencies provide more data in transparent formats. The issue of how to interpret such data remains an open question. The accounting profession has continued to struggle with common formats since the inception of balance sheets and income statements. The original FASB Conceptual Framework was developed to help construct consistent GAAP standards. XBRL was developed to provide a consistent representation of the data contained in financial statements and other financ
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Klimczuk, Andrzej. "A moderate position in the debate on the possibility and moral utility of the ethical standards codification." Annales. Etyka w Życiu Gospodarczym 20, no. 5 (2017): 127–39. http://dx.doi.org/10.18778/1899-2226.20.5.10.

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The popularisation of drawing up codes that are addressed to various social groups is one of the features of the modern world. However, researchers of the phenomenon have not yet reached a consensus about the moral validity and utility of this activity. The article thoroughly reviews the Polish literature on the subject with regard to the reasons for taking a moderate stance on the codification of ethical standards. The essay describes the main concepts of ethical codes as well as arguments for their approval and rejection. Attention is drawn to the ways of improving the effectiveness of codes
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Shmelev, Alexey D. "CODIFICATION OF LINGUISTIC STANDARDS IN THE CONTEXT OF SOCIAL AND CULTURAL CHANGES." Proceedings of the V.V. Vinogradov Russian Language Institute 13 (October 10, 2017): 184–92. http://dx.doi.org/10.31912/pvrli.2017.13.21.

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Dissertations / Theses on the topic "Standards de codification"

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Emane, Meyo Martin. "La norme facultative." Thesis, Orléans, 2016. http://www.theses.fr/2016ORLE0003/document.

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La « norme facultative » n’est pas reconnue en droit. Pourtant, elle renvoie à un phénomène singulierauquel les juristes se trouvent de plus en plus confrontés. Celui-ci est porteur de normes non obligatoires, enmarge des instruments juridiques traditionnels. Ces normes ont en commun une mise en œuvre tributaired’un consentement préalable de leurs destinataires, ce qui signifie qu’elles sont laissées à leur libredisposition et qu’ils peuvent les utiliser entièrement ou seulement en partie, selon leur convenance.Facultatives, elles supposent la reconnaissance d’une normativité distincte de l’ob
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Schnell, Michaël. "Using Case-Based Reasoning and Argumentation to Assist Medical Coding." Electronic Thesis or Diss., Université de Lorraine, 2020. http://www.theses.fr/2020LORR0168.

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Le but du Registre National du Cancer (RNC) du Luxembourg est de collecter des données sur le cancer et la qualité des traitements au Luxembourg. Afin d’obtenir des données de haute qualité et comparables avec celles d’autres registres ou pays, le RNC suit les règles et standards internationaux de codification comme la Classification International des Maladies pour l’Oncologie (COM-O). Ces standards sont complexes et considérables, compliquant fortement le processus de collecte des données. Les encodeurs en charge de la collecte des données sont souvent confrontés à des situations dans lesquel
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Chang, Hanyun, and 張菡紜. "Accounting Standards Codification and Financial Reporting Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/06604993282185895565.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>100<br>This paper compares accounting quality metrics for a sample of U.S. public firms in the regimes before and after the Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards No. 168, “The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles – a replacement of FASB Statement No. 162 (Codification). The empirical results document that U.S. firms exhibit more income smoothing, more managing of earnings toward a target, and less timely recognition of losses in the post-codif
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Fredericks, Niklaas Johannes. "A study of dialectal and inter-linguistic variations of Khoekhoegowab: towards the determination of the standard orthography." 2013. http://hdl.handle.net/11394/3525.

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Nama is a Khoekhoe-language variety spoken in more than three countries namely Namibia, South Africa, Botswana and Angola. The language was previously called the Nama language, however, for pragmatic reasons, to cater for a Damara/Nama union, it is called Khoekhoegowab in Namibia. As far as I know there has been no comprehensive study on Nama/Damara/Khoekhoegowab. A preliminary study was done by Haacke, Eiseb and Namaseb (1997). However, as can be seen from the title of this study, it was ‘preliminary’ which means the authors are the first to admit that their study was not complete. The aim of
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Liebich, Olga. "Zur Entwicklung der Auffassung von der Sprachnorm und der Kodifizierung in der sowjetischen und russischen Sprachwissenschaft." Doctoral thesis, 2006. http://hdl.handle.net/11858/00-1735-0000-0006-AED0-0.

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Olivová, Jana. "Jazykový management učitelů českého jazyka na středních školách a jejich podíl na utváření podoby spisovné češtiny." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-310999.

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This thesis analysis in social practise the Language Management Theory - it deals with pedagogical activity of Czech language teachers at secondary schools, based on corrections of writen language tests. The goal of this paper was to find out whether the norm of czech standard language which is contained in codices correspond with the norm that is presented by teachers. This thesis uses modern metdological approaches from the sociolinguistic sphere, especially the method of so called 'Follow-Up Interview'. It also uses the concept of the Social Power Field by Ulrich Ammon and the Language Mana
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Pečinka, Martin. "Srovnání povinnosti péče řádného hospodáře člena statutárního orgánu v České republice a odpovídající povinnosti člena statutárního orgánu v Irsku." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-347614.

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This paper deals with a comparison between the Czech duty of due managerial care of a member of governing body of limited company and the Irish non-fiduciary duty to exercise care, skill and diligence of a director of limited company (hereinafter also referred as "duty of care"). The paper aims to find out a possible way to improve legislation of the duty of due managerial care on the basis of comparison with the duty of care. The duty of care sets the ground for the comparison, therefore the paper deals first with the Irish legal status of the duty of care, which has been recently changed by
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Books on the topic "Standards de codification"

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Epstein, Barry Jay. Wiley GAAP codification enhanced. John Wiley & Sons, 2009.

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AICPA. Codification of Statements on Auditing Standards. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119523369.

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Churyk, Natalie T. Mastering codification and EIFRS. John Wiley & Sons, 2011.

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AICPA. Codification of Statements on Standards for Attestation Engagements. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119523383.

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Board, Financial Accounting Standards. FASB codification developments 2008: Strengthening financial management and reporting. American Institute of Certified Public Accountants, 2008.

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American Institute of Certified Public Accountants. Codification of statements on auditing standards: Numbers 1 to 51. AICPA, 1988.

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AICPA. Codification of Statements on Standards for Accounting and Review Services. American Institute of Certified Public Accountants, Inc., 2017. http://dx.doi.org/10.1002/9781119473367.

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American Institute of Certified Public Accountants. Auditing Standards Board. Codification of statements on auditing standards: (including statements on standards for attestation engagements) : numbers 1 to 96. American Institute of Certified Public Accountants, Inc., 2002.

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American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Amendments to specific AICPA pronouncements for changes related to the NAIC codification. The Institute, 2001.

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American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Amendments to specific AICPA pronouncements for changes related to the NAIC codification. The Institute, 2001.

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Book chapters on the topic "Standards de codification"

1

Smith, Russell G. "Legal precedent and medical ethics: Some problems encountered by the general medical council in relying upon precedent when declaring acceptable standards of professional conduct." In The Codification of Medical Morality. Springer Netherlands, 1995. http://dx.doi.org/10.1007/978-0-585-27444-7_11.

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Valdhans, Jiří. "Predictability and Flexibility in Private International Law: Allies or Enemies?" In Universal, Regional, National – Ways of the Development of Private International Law in 21st Century. Masaryk University Press, 2019. http://dx.doi.org/10.5817/cz.muni.p210-9497-2019-1.

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The chapter discusses the relationship between predictability and flexibility as the values currently expected for private international law standards. While predictability has been perceived for a long time, flexibility has been gaining momentum in the US since the 1930s and in Europe in the second half of the last century. At present, however, the demand for flexibility in the standards of private international law is expressed in all modern codifications. Therefore, the chapter also outlines the institutes through which flexible elements intended to enable to take into account individual aspects of a particular case can be incorporated to traditional predictable blind conflict-law-rules methodology.
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"ATTESTATION STANDARDS." In Codification of Statements on Standards for Attestation Engagements. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449744.ch3.

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"APPLICABILITY OF AICPA PROFESSIONAL STANDARDS." In Codification of Statements on Auditing Standards. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449485.ch2.

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"HOW THIS PUBLICATION IS ORGANIZED." In Codification of Statements on Auditing Standards. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449485.ch1.

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"AU-C Cross-References to SASs." In Codification of Statements on Auditing Standards. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449485.ch3.

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"GENERAL PRINCIPLES AND RESPONSIBILITIES." In Codification of Statements on Auditing Standards. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449485.ch5.

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"AUDIT EVIDENCE." In Codification of Statements on Auditing Standards. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449485.ch7.

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"AUDIT CONCLUSIONS AND REPORTING." In Codification of Statements on Auditing Standards. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449485.ch9.

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"AU-C TOPICAL INDEX." In Codification of Statements on Auditing Standards. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449485.index.

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Conference papers on the topic "Standards de codification"

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Ren, Weiju, and Lianshan Lin. "Current Status of the ASME Materials Properties Database Development." In ASME 2017 Pressure Vessels and Piping Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/pvp2017-65754.

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The ASME Materials Properties Database has been under development in the past few years to support the ASME Codes and Standards under the supervision of the Boiler and Pressure Vessel Code Committee on Materials. With the guidance of its Working Group on Materials Database, the project has completed the Phase I development for the Data File Warehouse that offers a depository for various files containing ASME Code Week records, materials test data from codification inquiries, and information associated with code rules development. While the database is in operation, the development has continue
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Onizawa, Takashi, Yuji Nagae, Takashi Wakai, and Tai Asayama. "Development of a Material Strength Standard for Japanese Demonstration Fast Breeder Reactor." In ASME 2009 Pressure Vessels and Piping Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/pvp2009-77984.

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This paper discusses about the activities for codification of new structural materials in the Japan Atomic Energy Agency (JAEA) for the Japanese demonstration fast breeder reactor (Hereafter, DFBR), of which operation is presumed to be around 2025. 316FR is to be used for a reactor vessel and internals and Mod.9Cr-1Mo (ASME Gr.91) steel is to be used for primary and secondary coolant circuits, including intermediate heat exchangers and steam generators. 316FR was developed in Japan by optimizing chemical composition within the specifications of SUS316 in the Japanese Industrial Standard which
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