Environmental Accounting and International Financial Reporting Standards (IFRS)
نویسندگان
چکیده
منابع مشابه
The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS
According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is...
متن کاملAccounting Conservatism in International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles
During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world Today, over I 00 countries have adopted International Financial Reporting Standards (!FRS) as their primary acc...
متن کاملProblems of Adoption and Application of International Financial Reporting Standards (IFRS) in Bangladesh
The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm’s overall institutional setting, including the legal and political system of the country in which the firm resides. This paper documents the prospects of IFRS adoption and their ...
متن کاملTowards the global adoption of XBRL using International Financial Reporting Standards (IFRS)
Article history: Received 2 February 2007 Received in revised form 22 October 2008 Accepted 23 October 2008 XBRL is a language based on XML for the electronic communication of business information. It is designed to improve the exchange, aggregation and analysis of corporate data requiring disclosure, through a unique tagging structure that provides interoperability. But, the proliferation of a...
متن کاملModelling Of Provision Under New International Financial And Reporting Standard (IFRS 9)
The impairment recognition in International Financial and Reporting Standard will change significantly in 2018 with IFRS 9. The reason of the update of the current IAS 39 standard is related to the global financial crisis. In this paper I am modelling the possible effect of the new standard to the allowance calculation compared with the previous standard. I set the focus on the two main dimensi...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International Journal of Business and Management
سال: 2010
ISSN: 1833-8119,1833-3850
DOI: 10.5539/ijbm.v5n10p105