KNOWLEDGE’S ACCOUNTING TEACHERS ABOUT THE INTERNATIONAL STANDARDS
نویسندگان
چکیده
منابع مشابه
International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence
The purpose of this study is to investigate the effect of International Public Sector Accounting Standards (IPSAS) on good governance and, therefore, crime index. To investigate this issue, data related to the status of the public sector accounting system, good governance indicators as well as crime index of 30 countries in the period 2015 to 2019 are collected and analyzed. This paper shows th...
متن کاملInternational accounting standards setting and U.S. exceptionalism
This paper explores the relationship between the institutional arrangements for setting financial accounting standards in the United States of America (U.S.) and the International Accounting Standards Board (IASB) with a view to exploring the likelihood that the U.S. will adopt IASB standards in place of its own. Our paper highlights the role of nationalistic and political influences on interna...
متن کاملPolitical Consensus Through Setting International Accounting Standards Case of Ias 22
The study aims to reveal that a valid and effective standard, which formerly issued, may reflect the needs and expectation of few interested powerful bodies due to the neutral comments and dearth of lobbyists in the process of setting the standard. The research investigates the working of the IASB, by exploring the standard setting process specifically in relation to the standard on busines...
متن کاملCultural impact on the harmonisation of Russian Accounting Standards with the International Financial Reporting Standards: a practitioner’s perspective. Introduction Harmonisation of accounting standards
Harmonisation of accounting standards has been an important process in response to globalisation of capital markets. “The globalisation of capital markets and the developments in telecommunications and the internet bring new significance to the need for comparable and transparent financial reporting and require new thinking by companies, investors, creditors and auditors about what financial in...
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 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: Revista Contabilidade e Controladoria
سال: 2014
ISSN: 1984-6266
DOI: 10.5380/rcc.v6i1.31560