E.g Financial Accounting
A study of early and late adopters of International Financial Reporting Standards in New Zealand : a thesis submitted in fulfilment of the requirements for the degree of Doctor of Philosophy in Accounting at Massey University, Albany, New Zealand
... the financial statement effects of adopting IFRS in New Zealand ...detailed financial statement effects of adopting IFRS are reported, but with an emphasis on distinguishing between effects for early and ...
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Accounting globalization with international standards
... the financial reporting system and the accounting standards (especially regarding the principle of being careful or the discrete evaluation) differ very much from each ...the accounting standards are ...
7
Reported Profits And Effective Tax Rate Following Accounting Standards Changes Analysis Of Consolidated Financial Statements And Separate Financial Statements
... of accounting standards and entrepreneurial values, there are not many studies that delve into corporate tax expenses and tax avoidance following the change in accounting ...with accounting process ...
16
Fair value in financial accounting
... for accounting, report- ing and publishing accounting data and the lower the scope of necessary interventions by regulatory authori- ties, including law courts, as regards incorrect or misrep- resented data ...
7
Volume I Issue I 2015 REPORTING OF DERIVATIVE FINANCIAL INSTRUMENTS: A CONCEPTUAL FRAMEWORK OF FAIR VALUE ACCOUNTING STANDARDS
... of financial statements by means of harmonisation of accounting standards, may not have been ...European accounting standards still remain and the impact of the introduction of IFRS has been ...
9
Financial Accounting
... Accounting has developed as a profession over the past hundred years or so, attaining a status equiv- alent to that of law and medicine. The profession in Australia is self‐regulating and there are three ...
45
The Impact of the Application of E-Governance Rules on Accounting Disclosure and Quality of Financial Reporting
... of financial disclosures, especially when research using capital markets data yields inconclusive ...on financial statements to measure the quality of financial ...both financial and ...
17
Full Disclosure In Financial Reporting
... from financial information to additional ...on financial information is specifically regulated by ...of financial disclosure without pressure from the accounting profession or the ...more ...
6
Accounting for the fictitious : a Marxist contribution to understanding accounting's roles in the financial crisis
... value accounting, under pressure from business, the accounting profession has also allowed valuations of traded assets to be based on financial ...of accounting is, when it suits the parties ...
33
Performance Characteristics of the 10hp Induction Machine
... the e-accounting systems, which are significantly using IT. E-accounting refers to electronic accounting, a term used to describe an accounting system that relies on computer ...
5
THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THE EARNINGS QUALITY OF FIRST BANK NIGERIA PLC
... The adoption of IFRS became mandatory in Nigeria in 2012. This study evaluated the impact of the adoption on the earnings quality of First Bank Nigeria Plc, one of the leading banks in the country against the background ...
12
HUMAN CAPACITIES – A KEY FACTOR IN THE IMPLEMENTATION PROCESS OF NATIONAL ACCOUNTING STANDARDS IN ALBANIA
... of financial assets requires more and more a common ...of accounting standards depends on the commitment and desire of accountants, financiers and accountants ...The Accounting Standards serve and ...
5
Audit Quality, Board Gender and Financial Risk Disclosure
... inadequate financial information disclosure were the root causes of all known bank collapses and eventual liquidation (CBN, ...IFRS7 financial instruments disclosure required ...
7
BLAMING HORSE’S PARENTS: THE PROBLEM IS OFTEN IN THE BREEDING (A Critical Note on Creative Accounting)
... creative accounting and there is no need for it ...creative accounting is concerned, all should be done under the umbrella of a governing body that can demarcate the difference between creativity and ...the ...
18
Role of Accounting Reports in Controlling and Performance Appraisal
... As the unified operations in associations turn out to be more entangled if there should arise an occurrence of business improvement, the need to delegate powers and obligations will rely on upon the extent of the ...
11
IMPACT OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ADOPTION ON FINANCIAL REPORTING IN NIGERIA
... particularly in Sub-Saharan Africa, are characterized by massive corruption, poverty and high level of opacity in the conduct of government business. For instance, Transparency International (2015) ranked Nigeria 136 out ...
13
Investigating Frauds in Goverment Accounting
... Public debt stock consists of the total cumulative previous budget deficits. However, these provisions do not often occur on the theoretical level. The stock-flow adjustments calculated as the residual value serves as ...
16
Constructing meaning in the service of power : an analysis of the typical modes of ideology in accounting textbooks
... of accounting and accounting education, which often imply that “capitalism” is a relatively monolithic and homogenous economic ...how accounting textbooks deal with such “highly contestable ideas and ...
46
Paper Beats Rock, but does Digital Beat Paper? An Investigation of Information Delivery in the Accounting Classroom
... in accounting courses regarding the delivery method of ...for accounting departments that are trying to increase enrollment in their ...in accounting, it is more likely that students may change ...
9
Intermediate Financial Accounting Volume 2
... Management of operating cash flows is an essential task that must be executed efficiently and effectively in all companies. The nature of the company’s operating cycle will deter- mine how long the company needs to ...
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