نتایج جستجو برای: principle based accounting standards
تعداد نتایج: 3148342 فیلتر نتایج به سال:
Fraud in financial reporting and accounting has grown significantly in recent years due to the financial crises created in companies, so that fraud has become a political and economic issue and today the legislature, the accounting profession and the causes The creation of fraud in it as well as the ways to deal with fraudulent behavior in financial statements have received special attention. T...
conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...
Commercialisation of public sector accounting in Australia has essentially been achieved through extension of private sector accounting standards to the public sector, with the exception of two standards. The first standard relates to financial reporting by segments and the second to related party disclosures. This paper briefly outlines the commercialisation process of public sector accounting...
Abstract This research aims at studying and assessing factors affecting on tax lags in Iran. The statistical population of study consists of 45 active manufacturing companies in the center of Mazandaran province that have filed and submitted their tax returns and related documents during the years 2009 to 2013, and their final taxes have been determined and have reached to the stage of collect...
We develop a theoretical framework to examine the trade-offs between principlesbased standards and rules-based standards. By relying on quantifiable evidence, a rules-based standard induces evidence management whereas by relying on the auditor’s professional judgement, a principles-based standard induces audit failure. Given evidence management and audit failure, we derive the optimal standard ...
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