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The EBA has assessed confidentiality regimes of third countries with respect to Article 116(6) CRD. The results were published in a first set of Recommendations on 1 April 2015. The assessments will be an ongoing process and the EBA has since then completed the assessment of a further...
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For the past two decades, accounting educators and professional bodies have made calls for internationalizing the … accounting curriculum (AAA 1986; AECC 1990; AACSB 1994; IFAC 2002). The International Accounting Standards Committee (IASC) has … established international accounting standards for worldwide application. In Australia, the Australian Accounting Standards Board …
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internationalize their business curriculum, including the accounting curriculum, in order to educate and prepare students to practice … international component in their business and/or accounting curricula. In this study, it was found that, among the seven variables … university. Independent variables significant in offering international accounting courses are; the size of the university and …
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Australian accounting standards that will see Australian recognition and reporting of intangible assets such as brands …, trademarks and other marketing assets, curbed by the acceptance of International Accounting Standards rules of recognition. The …. Although internal reporting systems will continue to monitor and measure marketing outputs, the required specific accounting …
Persistent link: https://www.econbiz.de/10009482144