Business management by international accounting standards

نویسندگان

چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

International Public Sector Accounting Standards, Good Governance and Crime Index: An International Evidence

The purpose of this study is to investigate the effect of International Public Sector Accounting Standards (IPSAS) on good governance and, therefore, crime index. To investigate this issue, data related to the status of the public sector accounting system, good governance indicators as well as crime index of 30 countries in the period 2015 to 2019 are collected and analyzed. This paper shows th...

متن کامل

International accounting standards setting and U.S. exceptionalism

This paper explores the relationship between the institutional arrangements for setting financial accounting standards in the United States of America (U.S.) and the International Accounting Standards Board (IASB) with a view to exploring the likelihood that the U.S. will adopt IASB standards in place of its own. Our paper highlights the role of nationalistic and political influences on interna...

متن کامل

Political Consensus Through Setting International Accounting Standards Case of Ias 22

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...

متن کامل

Should business and non-business accounting be different? A comparative perspective applied to the new French governmental accounting standards

With the enactment of the General Law of Finances of 2001 (LOLF, 2001), the French Government introduced a new set of accounting standards shaped by an explicit conceptual framework. This legislation retains for public sector accounting the logic of financial reporting that had been in effect for business enterprises, but also addresses the “specificities” of accounting for public sector entiti...

متن کامل

Accounting Conservatism in International Financial Reporting Standards and U.S. Generally Accepted Accounting Principles

During the past five years, the number of US. citizens who own foreign securities has increased by thirty percent. This trend has led to the need for a uniform accounting system that would increase the comparability and consistency of financial statements across countries in the world Today, over I 00 countries have adopted International Financial Reporting Standards (!FRS) as their primary acc...

متن کامل

ذخیره 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: Perspectives of Innovations, Economics and Business

سال: 2010

ISSN: 1804-0527,1804-0519

DOI: 10.15208/pieb.2010.88