نتایج جستجو برای: پذیرش ifrs
تعداد نتایج: 19974 فیلتر نتایج به سال:
Using Worldscope data, Pownall and Wieczynska (2018) [Deviations from the mandatory adoption of IFRS in European Union: Implementation, enforcement, incentives, compliance. Contemporary Accounting Research, 35(2), 1029–1066] show that there was extensive non-adoption International Financial Reporting Standards (IFRS) by listed firms 2005–2012. They also suggest much this is illegal. This would ...
Accounting for derivatives has stirred important debate among academics, international standard setters and practitioners over the past decade. On one hand, accounting with fair value measurement makes use of more transparent, giving clear insights firm’s underlying risk exposure. other if qualify hedge treatment, timings mismatch associated is alleviated, so that temporary income statement vol...
اثرات ویرانگر بلایای طبیعی، اهمیت لجستیک و برنامهریزی منابع انسانی را در مراحل قبل بعد از بحران نشان میدهد. هنگام بروز به منظور امدادرسانی سریع، شبکه سلسله مراتبی سلامت که شامل درمانگاهها بیمارستانها است، فعال میشود. این پژوهش با استفاده مدل ریاضی مختلط عدد صحیح درنظرگرفتن موقعیت فعلی درمانگاهها، مکانهای بهینهای عنوان «مراکز درمان موقت» تعیین نحوه تخصیص بهینه مصدومان ناحیههای شهری مر...
Com o processo de convergência às normas internacionais contabilidade (IFRS), a partir 2010, observou-se publicação diversas normas, exigindo das empresas grandes esforços implementação. A literatura aponta para as consequências decorrentes da adoção IFRS, mas é silente quanto ao prático adoção, principalmente com associação utilização métodos ágeis, que são um conjunto práticas eficazes se des...
Our aim is to see if the adoption of International Financial Reporting Standards (IFRS) beneficial. methodology involved both quantitative methods (with non-parametric tests) and qualitative case study vignettes) in a complementary way, as ‘mixed method’. objective was use formal metric, adapted from economic choice theory, analyze choosing behavior firms over financial reporting standards, usi...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید