People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...

Institutional efforts in the U.S. to develop a conceptual framework for business enterprises can be traced to the Paton and Littleton monograph in 1940 and later to the two Accounting Research Studies by Moonitz and Sprouse in 1962-1963. A committee of the American Accounting Association issued an influential report in which it advocated a “decision usefulness” approach in 1966, which was carri...

Mosque is an entity where some sources of funds come from the community or public in form waqf, grants, infaq and alms. Mosques are often spotlight regarding management collected ummah community, so that high transparency accountability needed mosque administrators financial reporting. Jami Al-Mujahidin Masjid Bintara, West Bekasi which a large has been supervised by ministry religion. The limi...

OBJECTIVES To contrast pharmacy benefit management (PBM) companies' measured profitability by using two accounting standards. The first accounting standard is that which, under Generally Accepted Accounting Principles (GAAP), PBMs are currently allowed to employ. The second accounting standard, seemingly more congruent with the PBM business model, treats the PBM as an agent of the plan sponsor....

The presentation of financial statements income accounts at Madeline Hotel Bengkulu aims to find out how apply the peresentation existing Bengkulu.The data analysis technique used in this research is descriptive qualitative analysis, which compare theory with actual practice so that conclusioncan ce drawn. steps taken are explain within a certain period and accounting standards revenue recognit...

The cash flow statement is the third principal financial statement in a corporate financial report. It presents the cash inflows and outflows for the period, together with certain net cash flow subtotals, foremost being net cash flow from operating activities (henceforth NCFO). Under the cash flow statement classification rules of both the Financial Accounting Standards Board (FASB Statement No...

In this dissertation we present an overview of the proposals of the International Accounting Standards Board for measurement of insurance assets and liabilities at market value. The Board has not yet finalised a standard for insurance contracts, but a Draft Statement of Principles has been published, providing indication of how fair value accounting will be implemented. We focus on life insuran...

This study aims to identify and evaluate the recognition, measurement, presentation of financial statements PT. Dinamik Prima Persada by Statement Financial Accounting Standards 1. type research is a case study; descriptive analysis used. Data collection techniques in this were interviews documentation methods. The validity data was tested triangulation method. results indicate concept recognit...