نتایج جستجو برای: statement of accounting standards

تعداد نتایج: 21179063  

2017
Katerina Annaraud

This paper explores the differences between the Russian and western accounting systems. As western hospitality companies enter the markets of the former Soviet Union this understanding will be imperative. Under the Soviet government the hospitality industry in Russia was very poorly developed. After the collapse of the U.S.S.R in 1991 many businesses in Russia including hotels and restaurants f...

Journal: :Revista Contabilidade & Finanças 2021

ABSTRACT The aim of this paper was to analyze the accounting treatment used by companies in Brazil that have investments joint operations, light Brazilian and international standards. There are no doubts about be consolidated statements, but a divergence identified between standards relation individual statements. IFRS 11 determines investors recognize values operation proportionally separate H...

Ghadir Mahdavi Kazem Doost-Hosseini, Mohsen Khoshtinat

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...

2011
Kallie Hamilton Brett Hyland James L. Dodd

This paper focuses on the accounting concept of impairment of long lived assets and goodwill. The objective is to identify the differences between the Financial Accounting Standards Board’s (FASB) and the International Accounting Standards Board’s (IASB) standards on impairment and to recommend a converged standard that will be acceptable to both bodies. Information for the research was obtaine...

2017
Hilary Pinnock Melanie Barwick Christopher R Carpenter Sandra Eldridge Gonzalo Grandes Chris J Griffiths Jo Rycroft-Malone Paul Meissner Elizabeth Murray Anita Patel Aziz Sheikh Stephanie J C Taylor

Implementation studies are often poorly reported and indexed, reducing their potential to inform initiatives to improve healthcare services. The Standards for Reporting Implementation Studies (StaRI) initiative aimed to develop guidelines for transparent and accurate reporting of implementation studies. Informed by the findings of a systematic review and a consensus-building e-Delphi exercise, ...

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