نتایج جستجو برای: accounting standards
تعداد نتایج: 172793 فیلتر نتایج به سال:
Wireless LAN is rapidly becoming a crucial component in the next generation mobile communication. In spite of this success, user’s privacy and access control like the authentication problems along with the Accounting and the Billing problems are arising. Especially in the accounting field, the research for the packet accounting based on IP is insufficient so that several ISP’s adopted a fixed s...
Citation: Bispo A, Andersen L, Angers DA, Bernoux M, Brossard M, Cécillon L, Comans RNJ, Harmsen J, Jonassen K, Lamé F, Lhuillery C, Maly S, Martin E, Mcelnea AE, Sakai H, Watabe Y and Eglin TK (2017) Accounting for Carbon Stocks in Soils and Measuring GHGs Emission Fluxes from Soils: Do We Have the Necessary Standards? Front. Environ. Sci. 5:41. doi: 10.3389/fenvs.2017.00041 Accounting for Car...
This paper focuses on the importance of accounting harmonisation on foreign activities at a macroeconomic level. International Financing Reporting Standards (IFRS) adoption is considered to reduce information costs among countries and is, therefore, an important way to encourage international trade in goods and investments. The fixed-effects vector decomposition (FEVD) procedure is used to esti...
introduction: the quality of the information provided in the public sector is of a high importance due to the specific purpose of reporting. presenting reliable, complete, and timeliness information of the activities in the governmental sector by using desirable public sector accounting system provides a better opportunity for people's monitoring on the offering of governmental services, transp...
We support the Board’s efforts to enhance the disclosures about financial instruments and to converge the disclosure requirements with Statement of Financial Accounting Standards No. 157, Fair Value Measurements (Statement 157), issued by the U.S. Financial Accounting Standards Board (FASB). We believe the proposal to converge with the fair value hierarchy disclosures in Statement 157 is approp...
Motivated by the debate about the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS), this study investigates the effect of hedge accounting under IFRS on corporate risk management. Using a sample of large UK non-financial firms from 2003 to 2008, we show that the implementation of the new standards reduces the level of asymmetric information faced...
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