Zaloguj się

Gotowe bibliografie tematyczne / International Accounting Model / Artykuły w czasopismach

Kliknij ten link, aby zobaczyć inne rodzaje publikacji na ten temat: International Accounting Model.

Artykuły w czasopismach na temat „International Accounting Model”

Autor: Grafiati

Data publikacji: 3 czerwca 2025

Data aktualizacji: 31 lipca 2025

Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych

Wybierz rodzaj źródła:

Sprawdź 50 najlepszych artykułów w czasopismach naukowych na temat „International Accounting Model”.

Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.

Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.

Przeglądaj artykuły w czasopismach z różnych dziedzin i twórz odpowiednie bibliografie.

1

EROMONSELE, Precious Ebhomenya. "ACCOUNTING MODELS: A CONCEPTUAL REVIEW." International Journal of Marketing & Financial Management Volume 5, Issue 6, Jun-2017 (2017): pp 31–37. https://doi.org/10.5281/zenodo.821844.

Pełny tekst źródła

Streszczenie:

research which forms the basis for the Researchers’ conclusion. Accounting is developed and nurtured by its environment. The financial reporting activities of companies in a country for a specific period constitute the accounting system of that country. However, accounting system can be exported from one country to another, just as socio-political ideas are exported among different countries. The study took an overview of the following models: the British-American model, the Inflation-Adjusted Model, the Legal Compliance Model, the Communist Model, the Mixed Economy Model, and the Internationa

Style APA, Harvard, Vancouver, ISO itp.

2

I.N., Ismanov, and Axmadaliev B. "Factors Influencing The Formation Of International Budget Accounting Systems." American Journal of Management and Economics Innovations 03, no. 09 (2021): 21–30. http://dx.doi.org/10.37547/tajmei/volume03issue09-04.

Pełny tekst źródła

Streszczenie:

This article discusses the budget system, the areas it covers, the national accounting systems of countries in international practice and their specific features. Also discussed are the Continental European model (development of the accounting system through legislative initiative), the British model (development of accounting through the initiative of consultant accountants) and the United States model (development of accounting through the influence of general accountants and engineers).

Style APA, Harvard, Vancouver, ISO itp.

3

ARCHER, SIMON, PASCALE DELVAILLE, and STUART MCLEAY. "A Statistical Model of International Accounting Harmonization." Abacus 32, no. 1 (1996): 1–29. http://dx.doi.org/10.1111/j.1467-6281.1996.tb00448.x.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

4

Locke, Joanne, and Greg Tower. "A CROSS‐CULTURAL MODEL OF INTERNATIONAL ACCOUNTING COMPATIBILITY." Asian Review of Accounting 3, no. 1 (1995): 59–91. http://dx.doi.org/10.1108/eb060652.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

5

Dmitrieva, I., and Yu Kharakoz. "Features of the Islamic Accounting Model." Auditor 7, no. 5 (2021): 41–45. http://dx.doi.org/10.12737/1998-0701-2021-7-5-41-45.

Pełny tekst źródła

Streszczenie:

Th e article considers the features of the functioning of the Islamic economy and the prospects for the development of the Islamic accounting model. A comparative analysis of reporting in the framework of the Islamic model and reporting according to international standards is carried out.

Style APA, Harvard, Vancouver, ISO itp.

6

Lilly, Martha S., and Ronald O. Reed. "Accounting For Intellectual Capital." Journal of Applied Business Research (JABR) 15, no. 4 (2011): 47. http://dx.doi.org/10.19030/jabr.v15i4.5660.

Pełny tekst źródła

Streszczenie:

<span>The authors review accounting standards for recording intellectual capital (research and development) using Amazon.com as a model. An international perspective of the United Kingdom, the Japanese; and the United States indicates similarities and differences among these countries and the International Accounting Standards. The authors discuss the advantages and disadvantages of expensing versus capitalizing these expenditures with specific emphasis on e-tailing. The impact of dual treatment is equally confusing to external as well as internal users of this financial information.<

Style APA, Harvard, Vancouver, ISO itp.

7

Ashbaugh, Hollis, and Per Olsson. "An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book Values." Accounting Review 77, no. 1 (2002): 107–26. http://dx.doi.org/10.2308/accr.2002.77.1.107.

Pełny tekst źródła

Streszczenie:

Despite the increasing integration of global capital markets, there is little evidence on the valuation properties of cross-listed, non-U.S. firms' accounting variables. We use the relative performance of the earnings capitalization, the book value, and the residual income valuation models to explore the valuation properties of International Accounting Standards and U.S. Generally Accepted Accounting Principles earnings and book values reported by non-U.S., cross-listed firms trading in a common equity market. Using non-U.S./non-U.K. firms whose shares trade on the International Stock Exchange

Style APA, Harvard, Vancouver, ISO itp.

8

Asher, A. "Unfinished Accounting Issues: Incorporating Fair Value and Prudence in Accounting Theory." Annals of Actuarial Science 1, no. 2 (2006): 271–90. http://dx.doi.org/10.1017/s1748499500000154.

Pełny tekst źródła

Streszczenie:

ABSTRACTThe International Accounting Standards Board (IASB) is introducing new International Financial Reporting Standards (IFRS) which aim to make financial statements more useful. The process has generated considerable debate. This paper is a contribution to the debate, in the particular context of insurance accounting, and attempts to provide a coherent framework for accounting theory which makes a clear distinction between retrospective statements required for administrative accountability, fair value for current market transactions and to measure value creation, and a prospective prudence

Style APA, Harvard, Vancouver, ISO itp.

9

Shumilina, Vera, and Nikita Senin. "HISTORY OF THE DEVELOPMENT OF MANAGEMENT ACCOUNTING IN RUSSIA: FROM THE APPEARANCE TO THE PRESENT." Science & World, no. 1 (February 17, 2023): 1–5. http://dx.doi.org/10.26526/2307-9401-2023-1-1-5.

Pełny tekst źródła

Streszczenie:

This article is aimed at reviewing the history of the emergence and development of management accounting in Russia. The model of the combined type of financial and management accounting is considered, it is also the Soviet accounting standard, at the same time, the model used in the Russian Empire, as well as the standards and procedure for accepting accounting management accounting at the enterprise, will be considered. At the same time, the differences between international financial reporting standards and Russian accounting standards will be shown, I will also present the reasons why manag

Style APA, Harvard, Vancouver, ISO itp.

10

Biondi, Yuri. "Accounting for Europe’s Economy and Society: Considerations for Financial Stability, Economic Development and the Public Good." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 65–77. http://dx.doi.org/10.1515/ael-2017-0018.

Pełny tekst źródła

Streszczenie:

Abstract International accounting convergence led by the International Accounting Standards Board (IASB) has been fostering an accounting revolution by introducing a market basis of accounting. This accounting model makes general reference to current values (mark-to-market, fair value) instead of corporate realised revenues and invested costs, which were central to the previous model (historical cost). This accounting revolution was consistent with the global financial architecture based upon transnational financial markets which was established since the seventies. However, among the main jur

Style APA, Harvard, Vancouver, ISO itp.

11

Klopper, Nicolette, and Sophia Magaretha Brink. "Determining the Appropriate Accounting Treatment of Cryptocurrencies Based on Accounting Theory." Journal of Risk and Financial Management 16, no. 9 (2023): 379. http://dx.doi.org/10.3390/jrfm16090379.

Pełny tekst źródła

Streszczenie:

The International Financial Reporting Standards (IFRS) do not make explicit provisions, in terms of a specifically dedicated standard, for the accounting treatment of cryptocurrencies. This creates uncertainty, and guidance is therefore required in terms of accounting for such investments. Accounting theory has the potential to provide the foundation for this guidance. This study aimed to determine the most appropriate accounting treatment for cryptocurrencies based on the International Accounting Standards Board’s (IASB) Conceptual Framework for Financial Reporting (as a form of accounting th

Style APA, Harvard, Vancouver, ISO itp.

12

MAGALHÃES-TIMOTIO, João Guilherme, Augusto Guilherme Silveira DIAS, and Lindon Johnson Dias da SILVA. "THE FAIR VALUE-BASED ACCOUNTING MODEL: POINTS AND COUNTERPOINTS." Boletim de Conjuntura (BOCA) 20, no. 59 (2024): 175–89. https://doi.org/10.5281/zenodo.14517950.

Pełny tekst źródła

Streszczenie:

In the field of accounting, the debate surrounding the fair value model, developed by the International Accounting Standards Board (IASB) and incorporated into the International Financial Reporting Standards (IFRS) of Anglo-Saxon origin, stands out. This model has sparked significant reflections on its benefits and limitations. In this context, the objective of this study was to analyze the fair value model by presenting its main favorable arguments and critical points, considering accounting as an applied social science with a strong historical and social influence exerted by market agents an

Style APA, Harvard, Vancouver, ISO itp.

13

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.

Pełny tekst źródła

Streszczenie:

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

Style APA, Harvard, Vancouver, ISO itp.

14

Soguel, Nils, and Naomi Luta. "On the road towards IPSAS with a maturity model: a Swiss case study." International Journal of Public Sector Management 34, no. 4 (2021): 425–40. http://dx.doi.org/10.1108/ijpsm-09-2020-0235.

Pełny tekst źródła

Streszczenie:

PurposeThe International Public Sector Accounting Standards (IPSAS) have driven the modernisation of public systems of financial information. The extent and pace of their implementation remain uneven. The goal of this study was to measure whether and how much governmental accounting standards converge towards IPSAS' true and fair approach.Design/methodology/approachThe empirical context of the 26 Swiss cantons was used to apply a simplified maturity model. Under two successive reforms (maturity stages), each canton's accounting standards was assessed and scored. The derived maturity levels ind

Style APA, Harvard, Vancouver, ISO itp.

15

Leung, Charles Ka Yui, and Wei Wang. "International Real Estate Review." International Real Estate Review 10, no. 2 (2007): 131–65. http://dx.doi.org/10.53383/100087.

Pełny tekst źródła

Streszczenie:

Many existing studies on the China real estate industry are empirical, or policyoriented. This paper complements the literature by adopting the DiPasquale and Wheaton model (1996) to study the China housing market, and trace the impact of different policies. Surprisingly, the model is capable of accounting for several developments in the market. We also extend the model to a dual-class housing situation, not only for the analysis of a recent policy change in China, but also for the potentially independent interest of other countries. A summary of the evolution of recent China housing policies

Style APA, Harvard, Vancouver, ISO itp.

16

Tsaruk, Vasyl. "EVOLUTION OF THE ACCOUNTING SYSTEM UNDER THE INFLUENCE OF INTERNATIONAL CORPORATE GOVERNANCE PRACTICES." Institute of accounting, control and analysis in the globalization circumstances, no. 3-4 (December 30, 2021): 33–39. http://dx.doi.org/10.35774/ibo2021.03-04.033.

Pełny tekst źródła

Streszczenie:

Introduction. The accounting system as a fundamental attribute of the functioning of corporations is under the constant influence of various factors. Global innovations and social transformations of economic processes motivate the adaptation of accounting theories and practices. One of the most significant influences on the modernization of the corporate accounting system is the multivariate nature of international corporate governance practices. Methods. The methodological tools of the study are the fundamental principles of economic knowledge and scientific works of modern researchers. In th

Style APA, Harvard, Vancouver, ISO itp.

17

Odel, Naji M. "Analyzing the Management Accounting Accuracy Model." Polytechnic Journal of Humanities and Social Sciences 3, no. 2 (2022): 263–68. http://dx.doi.org/10.25156/ptjhss.v3n2y2022.pp263-268.

Pełny tekst źródła

Streszczenie:

With the advances made in management accounting techniques such as strategic management accounting, optimizing management accounting will play an important role in strategic decision makers. To achieve competitive advantage and ensure high performance, a clear strategy is needed, and the condition alone is not enough. Based on the contingency approach introduced into the management accounting field, the optimal use of these techniques requires the adaptation of management accounting with contingency variables. The contingency variables in this research are environment, strategy, and organizati

Style APA, Harvard, Vancouver, ISO itp.

18

McEnroe, John E., and Mary Mindak. "An empirical analysis of an application of an alternative measurement model on international accounting standard 33, earnings per share." Accounting Research Journal 33, no. 2 (2020): 381–90. http://dx.doi.org/10.1108/arj-01-2019-0002.

Pełny tekst źródła

Streszczenie:

Purpose The purpose of this paper is to investigate the empirical effects of modifying the calculation of the diluted earnings per share (EPS) number in an international compared to the US accounting setting. The diluted EPS calculation originated in the US Accounting Principles Board Opinion No. 15 (APB 15) and continues in both the US Statement of Financial Accounting Standard No. 128 (SFAS 128), EPS and International Accounting Standard 33 (IAS 33) EPS. Our analysis of the treatment of dilutive warrants and options versus other dilutive convertible securities extends the work of McEnroe and

Style APA, Harvard, Vancouver, ISO itp.

19

Kondratyuk, Olga, Оlеnа Rudenko, and Jeļena Volkova. "ORGANIZATIONAL MODEL OF ACCOUNTING POLICY UNDER CONDITIONS OF IFRS USE." Scientific Journal of Polonia University 24, no. 5 (2017): 121. http://dx.doi.org/10.23856/2413.

Pełny tekst źródła

Streszczenie:

The integrated model of an enterprise’s accounting policy formation’s organization, which is subjected to the norms of the international standards, is offered in the article. The model foresees the organizational measures, dealing with the accounting policy formation, which are structured, according to the stages of the organization, the content of IFRS norms or their absence. Thus, if the accounting rule: a) is defined in the corresponding IFRS, then its use is obligatory (if the influence of its use is insignificant, then this rule may not be used); b) is not defined by IFRS, then the accoun

Style APA, Harvard, Vancouver, ISO itp.

20

Callaghan, Joseph, Eileen Peacock, and Arline Savage. "Assessment Of An Accounting Information Systems Curriculum: An Analysis Of The International Federation Of Accountants International Education Guideline No. 11." Review of Business Information Systems (RBIS) 4, no. 1 (2000): 1–12. http://dx.doi.org/10.19030/rbis.v4i1.5383.

Pełny tekst źródła

Streszczenie:

This paper evaluates our current Accounting Information Systems (AIS) curriculum, developed using a Model-Oriented, Tool-Enhanced (MOTE) framework, by comparing it to the recommendations of the International Federation of Accountants' (IFAC) Guideline No. 11. The IFAC recommendations offer guidance on the information technology content in accounting curricula and are supported by the AICPA. The evaluation resulted in suggestions for improvements to our existing curriculum. An analysis of the guideline was also completed.

Style APA, Harvard, Vancouver, ISO itp.

21

Calinescu, Tetyana, Ganna Likhonosova, and Olena Zelenko. "INTERNATIONAL FINANCIAL ACTIVITIES: ACCOUNTING, TAXATION AND INSURANCE." Baltic Journal of Economic Studies 8, no. 2 (2022): 83–90. http://dx.doi.org/10.30525/2256-0742/2022-8-2-83-90.

Pełny tekst źródła

Streszczenie:

The need for the study of international financial relations is justified by the lack of modern scientific discourses on the methods of regulation of financial tensions in the new epidemiological conditions of business environment and appropriate methodology to manage the level of rejection of players in the international financial market. The purpose of this study is to find points of contact between accounting, tax and insurance accounting in the development of joint measures to overcome global financial risks in the process of international cooperation. The focus of the study: the developmen

Style APA, Harvard, Vancouver, ISO itp.

22

Ali, Anmar Hassan, and Nidhal Mgadmi. "Model of Proposal for Creating Financial Reports for the Public Sector using International 22 as the Accounting Standard Practical Research in a Selection of Iraqi Government Institutions." International Journal of Religion 5, no. 11 (2024): 5476–501. http://dx.doi.org/10.61707/s4eahy15.

Pełny tekst źródła

Streszczenie:

By preparing reports and providing financial data about the government public sector in the public units sampled for the study, this research seeks to illustrate the influence of international accounting standards in the public sector (IPSAS), particularly the International Accounting Standard in the Public Sector 22 (IPSAS22). To accomplish the study's goal, financial statements were prepared by the Ministry of Finance for public units at the state level as a whole, as well as for the municipal directorates of the Nineveh Governorate, taking into account both local customs and international a

Style APA, Harvard, Vancouver, ISO itp.

23

Kašparovská, Vlasta, and Jana Gláserová. "Methodological aspects of journaling a dynamic adjusting entry model." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 7 (2011): 187–94. http://dx.doi.org/10.11118/actaun201159070187.

Pełny tekst źródła

Streszczenie:

This paper expands the discussion of the importance and function of adjusting entries for loan receivables. Discussion of the cyclical development of adjusting entries, their negative impact on the business cycle and potential solutions has intensified during the financial crisis. These discussions are still ongoing and continue to be relevant to members of the professional public, banking regulators and representatives of international accounting institutions. The objective of this paper is to evaluate a method of journaling dynamic adjusting entries under current accounting law. It also expr

Style APA, Harvard, Vancouver, ISO itp.

24

Liu, Jia, Shi Wu, and V. T. Pham. "Design of Accounting Earnings Forecasting Model Based on Artificial Intelligence." Scientific Programming 2022 (June 7, 2022): 1–7. http://dx.doi.org/10.1155/2022/8793596.

Pełny tekst źródła

Streszczenie:

The increasing complexity of the international situation intensifies the changes of the economic environment. People’s demand for information represented by accounting earnings, such as judging the profitability and risk coefficient of the company, is becoming more and more urgent. This study puts forward the theory of predicting accounting earnings through accounting earnings factors in a nonlinear way and designs an accounting earnings forecasting model based on artificial intelligence. Integrating LSTM, seq2seq, and reinforcement learning and combining with self-attention like mechanism, a

Style APA, Harvard, Vancouver, ISO itp.

25

Milutinović, Sunčica, Olivera Grljević, and Dragomir Dimitrijević. "Assessment of the Accounting Regulations in the Republic of Serbia: Application of Cluster Analysis." Economic Themes 58, no. 4 (2020): 545–71. http://dx.doi.org/10.2478/ethemes-2020-0031.

Pełny tekst źródła

Streszczenie:

Abstract The focus of the paper is on identification of hidden patterns in the opinion of accounting professionals, in order to identify the deficiencies in the legal accounting regulations and to examine their perspective on international and legal accounting regulations. The data collected through the questionnaire was divided using clustering data mining technique. We identified different groups of accountants with specific patterns regarding the expressed attitudes towards both regulations, as well as different groups of accountants with specific patterns regarding the way of obtaining inf

Style APA, Harvard, Vancouver, ISO itp.

26

Thi, Ngoc Linh Tran, and Thuy Nguyen Thi. "Literature Review: Factors Affecting the Application of International Financial Reporting Standards for Small and Medium-Sized Enterprises." International Journal of Management Sciences and Business Research 09, no. 05 (2020): 170–80. https://doi.org/10.5281/zenodo.4933709.

Pełny tekst źródła

Streszczenie:

<em>The objective of this paper is to synthesize previous studies related to the factors affecting the application of international accounting standards for small and medium enterprises. Based on the theoretical overview from previous studies to build a model to evaluate factors affecting the application of international accounting standards for small and medium-sized enterprises in Vietnam</em>

Style APA, Harvard, Vancouver, ISO itp.

27

Gao, Jiesheng, and Zhucen Cai. "Comparison and prospect of Chinese and Western accounting standards based on SWOT-PEST model." Advances in Economics and Management Research 1, no. 1 (2022): 24. http://dx.doi.org/10.56028/aemr.1.1.24.

Pełny tekst źródła

Streszczenie:

Accounting is a language to record economic life, and with the rapid development of productivity and economic and social progress in China, accounting standards are constantly updated to meet the needs of accounting practice and promote the effective operation of socialist market economy. China promulgated the Accounting Standards for Business Enterprises in 1992 as the highest authority of accounting regulations, which has been developed and improved for nearly 30 years, but it is undeniable that the current Chinese accounting standards (CAS) have borrowed from Western accounting standards es

Style APA, Harvard, Vancouver, ISO itp.

28

Ahmed, K. S. A., A. K. Musaelyan, and M. V. Krasnoplakhtich. "Current determinants of the national accounting system transformation in Iraq." Vestnik Universiteta, no. 10 (December 2, 2021): 114–21. http://dx.doi.org/10.26425/1816-4277-2021-10-114-121.

Pełny tekst źródła

Streszczenie:

The article examines the most relevant issues of the external and internal factors’ influence on the accounting current development in Iraq. Historically, Iraq’s accounting system has been shaped by cultural traditions, religion, economic development and political trends over a long period, from ancient times to the present. Its origins date back to the Sumerian kingdom and before the overthrow of the S. Hussein regime. At present, not only national priorities but also global accounting trends have changed. Being formed in parallel with the development of the Republic of Iraq, the current acco

Style APA, Harvard, Vancouver, ISO itp.

29

Astuti, Ratna Puji, and Agus Kuntoro. "Dampak Adopsi International Financial Reporting Standards (IFRS) Terhadap Konservatisme Informasi Akuntansi pada Perusahaan di Indonesia." Jurnal Ilmiah ESAI 12, no. 2 (2018): 89–110. http://dx.doi.org/10.25181/esai.v12i2.1099.

Pełny tekst źródła

Streszczenie:

The objective in this study is to examine empirically changes in the level of conservatism of corporate accounting information in Indonesia as a result of the use of Financial Accounting Standards (IFRS) adopted by IFRS (International Financial Reporting Standards). Conservatism was measured using the Market-to-Book bias component model (Beaver and Ryan, 2000). This study uses the Financial Statement data from 178 companies, 2007 to 2016, listed on the Indonesia Stock Exchange. Using multiple regression models that place accounting conservatism as a dependent variable while IFRS adoption, mana

Style APA, Harvard, Vancouver, ISO itp.

30

Osipchuk, Daryna S., Lyudmyla V. Chyzhevska, and Hanna Yu Khomenko. "RECOGNITION AND ACCOUNTING OF GOVERNMENT GRANTS IN NONPROFIT ORGANIZATIONS: NATIONAL AND INTERNATIONAL APPROACHES (IFRS)." Academic Review 2, no. 61 (2024): 128–44. http://dx.doi.org/10.32342/2074-5354-2024-2-61-9.

Pełny tekst źródła

Streszczenie:

This article explores the issues related to the accounting treatment of government grants by nonprofit organizations. The study identifies key problematic aspects in recognizing revenue from government grants by non-profit organizations. The authors investigate the challenges associated with the accounting of operations involving government grants and earmarked receipts in the practices of non-profit organizations in Ukraine. Additionally, the article highlights the peculiarities of accounting for passive incomes in the records of non-profit organizations. Furthermore, the research presents a

Style APA, Harvard, Vancouver, ISO itp.

31

Dargahi, Esmaeil, and Arash Tahriri. "Representing a Model for Implementing International Financial Reporting Standards in Iran." Revista de la Universidad del Zulia 11, no. 31 (2020): 141–59. http://dx.doi.org/10.46925//rdluz.31.11.

Pełny tekst źródła

Streszczenie:

International Financial Reporting Standards (IFRS) are global, identical, high-quality and comprehensive standards for financial reporting that have been developed by the International Accounting Standards Board (IASB). The objective of the current study is to represent a model for the implementation of the International Financial Reporting Standards in Iran. This study is an applied research and can be considered a qualitative research. A survey is applied in this regard. The statistical population of the study consisted of members of the accounting faculty of universities, financial managers

Style APA, Harvard, Vancouver, ISO itp.

32

El-Halaby, Sherif, and Khaled Hussainey. "A holistic model for Islamic accountants and its value added." Corporate Ownership and Control 12, no. 3 (2015): 164–84. http://dx.doi.org/10.22495/cocv12i3c1p5.

Pełny tekst źródła

Streszczenie:

The core objective for this study is introduce the holistic model for Islamic accountants through exploring the perspectives of Muslim scholars; Islamic sharia and AAOIFI ethical standards. The study also contributes to existing literature by exploring the main added value of Muslim accountant towards stakeholders through investigates the main roles of an Islamic accountants. Design/methodology/approach – The paper critically reviews historical debates about Islamic accounting and the characteristics and roles of Islamic accountants. The paper also explores AAOIFI ethics standards to build a h

Style APA, Harvard, Vancouver, ISO itp.

33

Fishbien, Nir, and Eran Lempert. "The 1963 OECD Model Tax Convention: Now and Then." Intertax 51, Issue 12 (2023): 870–73. http://dx.doi.org/10.54648/taxi2023078.

Pełny tekst źródła

Streszczenie:

This article reviews the importance of the 1963 Organization for Economic Co-operation and Development (OECD) Model Tax Convention in the development of the current international bilateral treaties network and compares its principles to those found in the US model tax convention. It then shows how the 1963 OECD model has laid the foundations for the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) agreed on by more than over 100 jurisdictions. US model, OECD model, MLI, tax treaties, international tax, tax history

Style APA, Harvard, Vancouver, ISO itp.

34

Jogarajan, Sunita. "Tax In History: The 100th Anniversary of International Institutions and International Taxation." Intertax 48, Issue 10 (2020): 929–33. http://dx.doi.org/10.54648/taxi2020091.

Pełny tekst źródła

Streszczenie:

The year 2020 got off to an encouraging start. On 29-30 January 2020 … the 137 countries and jurisdictions of the G20/OECD Inclusive Framework on BEPS reaffirmed their commitment to reach a consensus-based solution and endorsed the ‘Outline of the Architecture of a Unified Approach on Pillar One.’(OECD, OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Riyadh, Saudi Arabia) (OECD Publishing, Feb. 2020), available at http://www.oecd.org/ctp/oecd-secretary-general-tax-report-g20-finance-ministers-riyadhsaudi- arabia-february-2020.pdf (accessed 11 June 2020).)

Style APA, Harvard, Vancouver, ISO itp.

35

Enache, Corina. "Exemptions Resulting from the International Public Sector Accounting Standards (IPSAS) and European Standards for Intangible Investment, Inventories and Personnel Expenditures in Public Entities." Scientific Bulletin 24, no. 2 (2019): 124–30. http://dx.doi.org/10.2478/bsaft-2019-0014.

Pełny tekst źródła

Streszczenie:

Abstract Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also. In 1996 a set of accounting standards for public sector entities was developed, namely International Public Sector Accounting Standards (IPSAS). After 31st July 1998, 32 IPSAS standards, mostly inspired by IASs, centered on model and engagement-based accounting, were issued. IPSAS 1 – Presentation of financial statements relating to the place of intangible assets, inventories and personnel expenses in the content and for

Style APA, Harvard, Vancouver, ISO itp.

36

Azevedo, Ricardo Rocha de, and José Alexandre Magrini Pigatto. "Raízes da contabilidade orçamentária e patrimonial no Brasil." Revista de Administração Pública 54, no. 1 (2020): 32–58. http://dx.doi.org/10.1590/0034-761220180155.

Pełny tekst źródła

Streszczenie:

Abstract This article presents evidence of Italian influences on the Brazilian Public Sector Accounting in the early twentieth century, using the analytically structured history approach and the institutional theory. The study presents the institutional work developed by accountant Carlos de Carvalho in employing a new accounting methodology at the time. The article proposes a new perspective on the literature on the history of accounting in Brazil, suggesting that the emergence of budgetary and financial accounting was due to the innovation of local practices in a municipality of the state of

Style APA, Harvard, Vancouver, ISO itp.

37

Azevedo, Ricardo Rocha de, and José Alexandre Magrini Pigatto. "The roots of budgetary and financial accounting in Brazil." Revista de Administração Pública 54, no. 1 (2020): 32–58. http://dx.doi.org/10.1590/0034-761220180155x.

Pełny tekst źródła

Streszczenie:

Abstract This article presents evidence of Italian influences on the Brazilian Public Sector Accounting in the early twentieth century, using the analytically structured history approach and the institutional theory. The study presents the institutional work developed by accountant Carlos de Carvalho in employing a new accounting methodology at the time. The article proposes a new perspective on the literature on the history of accounting in Brazil, suggesting that the emergence of budgetary and financial accounting was due to the innovation of local practices in a municipality of the state of

Style APA, Harvard, Vancouver, ISO itp.

38

Hughes, Susan B., Suzanne Lowensohn, and Elise Tefre. "Portable Power: An Application of IAS 16 Including Self-Constructed Assets and the Revaluation Model." Issues in Accounting Education 34, no. 2 (2019): 61–71. http://dx.doi.org/10.2308/iace-52391.

Pełny tekst źródła

Streszczenie:

ABSTRACT This teaching case focuses on a privately owned Swiss company that produces and sells high-energy chews favored by European athletes. External investors recently expressed interest in the company. Management hired an international public accounting firm and is currently preparing its first set of audited International Financial Reporting Standards (IFRS) financial statements. The auditors question management's fair value estimations for the land and production equipment, as well as the accuracy of capitalized greenhouse costs included in operating assets. The case emphasizes the need

Style APA, Harvard, Vancouver, ISO itp.

39

Luo, Yibin. "Study of the Impact of Expected Credit Loss Model on the Quality of Accounting Information." BCP Business & Management 19 (May 31, 2022): 39–47. http://dx.doi.org/10.54691/bcpbm.v19i.655.

Pełny tekst źródła

Streszczenie:

In 2017, the Ministry of Finance issued a new standard on financial instruments to achieve convergence with international accounting standards, in which the emergence of expected credit loss model has great significance and far-reaching impact on the development of enterprises in China. In this paper, the impact of expected credit loss model on the quality of corporate accounting information is studied by using Differences-in-Differences method. Using accounting conservatism as a proxy variable for accounting information quality, this paper finds that the expected credit loss model can improve

Style APA, Harvard, Vancouver, ISO itp.

40

Rohoznyi, Serhii, Iryna Parasii-Verhunenko, Petro Kutsyk, Olena Biriuk, Olena Kolesnikova, and Svitlana Holovatska. "Problem aspects of application by state enterprises of international standards of accounting and reporting in rental operations." Independent Journal of Management & Production 12, no. 6 (2021): s540—s559. http://dx.doi.org/10.14807/ijmp.v12i6.1762.

Pełny tekst źródła

Streszczenie:

The purpose of the article is to determine the peculiarities of public sector enterprises' use of international and national accounting and financial reporting standards governing the accounting of lease transactions, study the impact of their provisions on financial reporting indicators, substantiation of the most acceptable lease accounting models for public sector enterprises. The information base of the empirical study was the data of the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine for 2013-2020. Methodical and methodological basis of accounti

Style APA, Harvard, Vancouver, ISO itp.

41

Lubbe, Ilse. "Towards a global model of accounting education – a South African case study." Journal of Accounting in Emerging Economies 10, no. 4 (2020): 601–20. http://dx.doi.org/10.1108/jaee-01-2020-0017.

Pełny tekst źródła

Streszczenie:

PurposeThe purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).Design/methodology/approachThe paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.FindingsSeveral similarities between the SA accounting education system and that of Australia are found,

Style APA, Harvard, Vancouver, ISO itp.

42

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.

Pełny tekst źródła

Streszczenie:

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

Style APA, Harvard, Vancouver, ISO itp.

43

Morshed, Amer, Mohammed Daoud Othman, and Asma’a Al-Amarneh. "Investigating the applicability of the expected credit loss model to Islamic Sukuk: Law aspects." Corporate Law and Governance Review 6, no. 3 (2024): 81–89. http://dx.doi.org/10.22495/clgrv6i3p9.

Pełny tekst źródła

Streszczenie:

This paper examines the application of the expected credit loss (ECL) model under International Financial Reporting Standards (IFRS) 9 to Islamic Sukuk, which indicates that accountants do not regard any gap between Islamic financial instruments and IFRS. Since Sukuk have special features according to Islamic finance, such as the non-usage of interest (riba) and risk-sharing, this paper reviews the issues and possible modifications that may be required for their compliance with both Sharia and international accounting standards. Applying a mixed-methods approach, 30 experts in Islamic finance

Style APA, Harvard, Vancouver, ISO itp.

44

Astuti, Ratna Puji, and Agus Kuntoro. "Dampak Adopsi International Financial Reporting Standards (IFRS) Terhadap Konservatisme Informasi Akuntansi pada Perusahaan di Indonesia." Jurnal Ilmiah Esai 12, no. 2 (2018): 89. http://dx.doi.org/10.25181/esai.v12i2.1127.

Pełny tekst źródła

Streszczenie:

The objective in this study is to examine empirically changes in the level of conservatism of corporate accounting information in Indonesia as a result of the use of Financial Accounting Standards (IFRS) adopted by IFRS (International Financial Reporting Standards). Conservatism was measured using the Market-to-Book bias component model (Beaver and Ryan, 2000). This study uses the Financial Statement data from 178 companies, 2007 to 2016, listed on the Indonesia Stock Exchange. Using multiple regression models that place accounting conservatism as a dependent variable while IFRS adoption, mana

Style APA, Harvard, Vancouver, ISO itp.

45

Bauman, Mark P., and Richard N. Francis. "Issues in Lessor Accounting: The Forgotten Half of Lease Accounting." Accounting Horizons 25, no. 2 (2011): 247–66. http://dx.doi.org/10.2308/acch-10021.

Pełny tekst źródła

Streszczenie:

SYNOPSIS In July 2006, the International Accounting Standards Board and the Financial Accounting Standards Board (the “Boards”) added a leasing project to their agenda. In August 2010, the Boards jointly released an exposure draft proposing a “right-of-use” model for the recognition of lease-related assets and liabilities. In their deliberations, the Boards noted numerous studies focusing on lessee accounting, but very little research examining lessor-related topics. To address this gap in the literature, this paper identifies key reporting and disclosure issues associated with lessors, and su

Style APA, Harvard, Vancouver, ISO itp.

46

Troitskiy, Aleksandr, Roman Blizkiy, and Irina Rakhmeeva. "Adapting Russian Accounting to the International Standards: Models, Algorithms, and Amendments." VUZF Review 6, no. 1 (2021): 49–57. http://dx.doi.org/10.38188/2534-9228.21.6.05.

Pełny tekst źródła

Streszczenie:

The article deals with the impact of the Covid19 pandemic on accounting and financial reporting in terms of the presentation of certain items in the income statement, the assessment of accounting judgments, key sources of uncertainty, and business continuity assumptions. The research focuses on the features of amendments, algorithms, and principles for implementing the provisions of IFRS in 2020: IAS (1) The authors proposed an algorithm for transforming (adapting) financial statements from RAS to IFRS. The article, systematized the approaches representing the key areas in the adaptation of th

Style APA, Harvard, Vancouver, ISO itp.

47

Basak, Suleyman. "An Intertemporal Model of International Capital Market Segmentation." Journal of Financial and Quantitative Analysis 31, no. 2 (1996): 161. http://dx.doi.org/10.2307/2331178.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

48

Shatskov, Viktor. "METHODOLOGICAL APPROACH TO THE AUDIT OF ACCOUNTING ESTIMATES." Економіка розвитку систем 6, no. 2 (2025): 163–67. https://doi.org/10.32782/2707-8019/2024-2-23.

Pełny tekst źródła

Streszczenie:

The audit of accounting estimates has its own specific features due to regulatory requirements. Accounting objects often require complex accounting estimates, so auditors should carefully review the valuation methods and assumptions used, as they may affect the financial results of the enterprise. However, the issues related to the audit of accounting estimates are not well researched in the scientific environment, and there is a lack of a conceptual model of accounting estimates and a methodological approach to the audit of accounting estimates. Therefore, the purpose of the article is to dev

Style APA, Harvard, Vancouver, ISO itp.

49

Salmon, Jessica, E. Beyza Satoğlu, Vincent Ogutu, and Paul Thurston. "Teaching International Business Skills across US and Kenya: A Model for International Collaboration." Journal of Teaching in International Business 33, no. 2-3 (2022): 127–48. http://dx.doi.org/10.1080/08975930.2022.2123427.

Pełny tekst źródła

Style APA, Harvard, Vancouver, ISO itp.

50

Cheng, Mandy M., Paolo Perego, and Naomi S. Soderstrom. "Sustainability and Management Accounting Research." Journal of Management Accounting Research 35, no. 3 (2023): 1–11. http://dx.doi.org/10.2308/jmar-2023-054.

Pełny tekst źródła

Streszczenie:

ABSTRACT This article provides an overview of the papers accepted in the Special Interest Forum of Journal of Management Accounting Research focused on sustainability. The discussion outlines topics and contributions from the selected papers and positions them in relation to prior research and ongoing discussions in the field. Drawing on the “three-legged stool” model that captures the relationships between performance measurement system, incentives, and organizational structure/corporate governance, we suggest potential research avenues on sustainability in management accounting and related f

Style APA, Harvard, Vancouver, ISO itp.

Oferujemy zniżki na wszystkie plany premium dla autorów, których prace zostały uwzględnione w tematycznych zestawieniach literatury. Skontaktuj się z nami, aby uzyskać unikalny kod promocyjny!