نتایج جستجو برای: international standard of financial reporting no 13
تعداد نتایج: 21777356 فیلتر نتایج به سال:
We investigate the effect of International Financial Reporting Standards (IFRS) mandatory adoption on earnings quality, and how auditor type (Big 4 vs. non-Big 4) could moderate this relationship. Standard setters argue that IFRS would lead to improving accounting information quality. our findings suggest is associated with higher quality (lower abnormal accruals). However, results do not provi...
abstract the present study was conducted to investigate the effectiveness of a rather newly developed method in language teaching that is the use of paragraph reading task and whole reading task and their effects on improving efl learner’s speaking ability. to fulfill the purpose of the study, first 90 participants studying their course at sa eedi high school in tehran were chosen by means of ...
writing an academic article requires the researchers to provide support for their works by learning how to cite the works of others. various studies regarding the analysis of citation in m.a theses have been done, while little work has been done on comparison of citations among elt scopus journal articles, and so the dearth of research in this area demands for further investigation into citatio...
The impairment recognition in International Financial and Reporting Standard will change significantly in 2018 with IFRS 9. The reason of the update of the current IAS 39 standard is related to the global financial crisis. In this paper I am modelling the possible effect of the new standard to the allowance calculation compared with the previous standard. I set the focus on the two main dimensi...
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