The purpose of accounting standard is to govern the process and subsequently reporting for entities. Hence, absence specific an entity would be problematic give rise several issues. This research aims understand how affects practices entity. findings show waqf corporation tries adhere prevailing standard, which not institutions, important it have a in place institutions.

this paper examines the dimensions of accountability that the executive must fulfil in the islamic republic of iran and the role of accounting in meeting accountability obligations as they are at present. accountability continues to be interpreted, almost exclusively, in terms of the fiduciary stewardship of resources appropriated by parliament. public sector resource accounting information sys...

Publication of companies’ financial statements is carried out in accordance with the requirements International Accounting Standards, pursuit aim providing reporting users reliable decision-making information. The subject research scope assets fair value philosophy, based on generally accepted principles Financial Reporting Standards (IFRS), particular, prudence approach purpose article to give...

This study is about the exploration of accounting system and annual report review process in the context of new public management initiative in Australia. A Government Department in the Australian Capital Territory has been adopted as the field for investigation. Qualitative research methodology was chosen to obtain a better understanding of the phenomena. Case based research method was used in...