Search Results - subject:"Conceptual Framework"

Impact of COVID-19 on the hospitality industry : a supply chain resilience perspective

Aigbedo, Henry - In: International journal of hospitality management 98 (2021), pp. 1-10

Persistent link: https://www.econbiz.de/10013198511

A conceptual framework for cooperative risk management in seaports

Nagi, Ayman; Schröder, Meike; Kersten, Wolfgang - In: International journal of risk assessment and management … 24 (2021) 2/4, pp. 214-235

Persistent link: https://www.econbiz.de/10014227067

Determining a Consistent Set of Accounting and Financial Reporting Standards: A Research Note Based on the IASB-FASB Conceptual Framework Revision Project

Le Manh, Anne; Ramond, Olivier - Université Paris-Dauphine (Paris IX) - 2011

Following the debate surrounding the Conceptual Framework revision jointly undertaken by the IASB and the FASB in May … Conceptual Framework?; (2) For whom and for which needs are accounting and financial reporting standards made?; and (3) What … Conceptual Framework to provide theoretically grounded and consistent core objectives and principles in setting standards has …

Persistent link: https://www.econbiz.de/10010708823

Transitioning to accrual accounting in the public sector

Minovski, Zoran; Hughes, Jesse; Kocevski, Aleksandar - In: Journal of Contemporary Economic and Business Issues 3 (2016) 2, pp. 75-88

Public sector entities' aim is to provide services to their citizens. They operate in a specific environment and thus, their accounting system differs from the one used by business enterprises, and its development moves towards greater achievement of the international financial communication, in...

Persistent link: https://www.econbiz.de/10011984738

A conceptual framework for examining trust towards zakat institution

Ghazali, Mohamad Zulkurnai; Ram Al Jaffri Saad; … - In: International journal of economics and financial issues … 6 (2016) 7, pp. 98-102

Persistent link: https://www.econbiz.de/10011782601

Transitioning to accrual accounting in the public sector

Minovski, Zoran; Hughes, Jesse W.; Kocevski, Aleksandar - In: Journal of contemporary economic and business issues 3 (2016) 2, pp. 75-88

Public sector entities’ aim is to provide services to their citizens. They operate in a specific environment and thus, their accounting system differs from the one used by business enterprises, and its development moves towards greater achievement of the international financial communication,...

Persistent link: https://www.econbiz.de/10011588185

A literature review of mobility services : definitions, modelling state-of-the-art, and key considerations for a conceptual modelling framework

Calderón, Francisco; Miller, Eric J. - In: Transport reviews : a transnational transdisciplinary … 40 (2020) 3, pp. 312-332

Persistent link: https://www.econbiz.de/10012198303

Should government assistance be reflected in financial reports?

Desir, Rosemond; Pfeiffer, Ray J.; Roberts, Francesca - In: Accounting horizons : a quarterly publication of the … 34 (2020) 1, pp. 93-110

Persistent link: https://www.econbiz.de/10012299841

Financial reporting for pollution reduction programs

Ertimur, Yonca; Francis, Jennifer; Gonzales, Amanda; … - In: Management science : journal of the Institute for … 66 (2020) 12, pp. 6015-6041

Persistent link: https://www.econbiz.de/10012391500

How to measure the impact of social innovation initiatives?

Cunha, Jorge; Benneworth, Paul - In: International review on public and non-profit marketing 17 (2020) 1, pp. 59-75

Persistent link: https://www.econbiz.de/10012172974