Risk in Financial Reporting: Status, Challenges and Suggested Directions
نویسندگان
چکیده
منابع مشابه
Ultrasonography: current status, challenges, and future directions
Since Ultrasonography was launched as an international peer-reviewed academic journal dedicated to medical ultrasound (US) in January 2014, it has been an honor and privilege for me to serve as the journal’s Honorary Editor [1]. The purpose of this editorial update is to provide readers with some recent information and to share my views on the journal and its future directions. During the last ...
متن کاملTechnical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements
Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...
متن کاملThe 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 کاملBusiness strategy and financial reporting readability
Business strategy exerts a considerable impact on complexities, risk and corporate environmental uncertainties as well as the way of providing financial reporting. On this line of argument, therefore, the present study seeks to scrutinize the effect of business strategy on corporate financial reporting readability. In doing so, Fog and Fletch indices are employed to measure financial reporting ...
متن کاملImmigrated, interculturally-married women in South Korea:Mental health status, health care utilization, and suggested policy directions
Korea is becoming a multi-cultural society. The Ministry of Justice and the Ministry of Gender Equality and the Family play central roles in creating policies to support marriage-based immigrants. Various services, including Korean language and culture, have been provided through Multi-Cultural Family Support Centres based on the ‘Multi-cultural Families Support Act’. However, health care polic...
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: SSRN Electronic Journal
سال: 2006
ISSN: 1556-5068
DOI: 10.2139/ssrn.947747