Similar Search Results

Premises and Obstacles to International Accounting Convergence

Florin-Constantin, Dima - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1064-1068

analysis both in terms of factors that favour the international accounting harmonisation and in terms of factors that prevent …

Persistent link: https://www.econbiz.de/10010679414

Systemes Comptables Dans Le Contexte De La Mondialisation

Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397

le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une … source continue de controverse. L'évolution de la comptabilité dans le contexte actuel est caractérisée par un phénomene d'harmonisation … et de normalisation internationale. Cet article veut faire connaitre au public les deux principaux systemes comptables …

Persistent link: https://www.econbiz.de/10012017086

Cadres comptables conceptuels

Colasse, Bernard - Université Paris-Dauphine (Paris IX) - 2009

Persistent link: https://www.econbiz.de/10010708912

Reporting

Quairel, Françoise - Université Paris-Dauphine (Paris IX) - 2013

Persistent link: https://www.econbiz.de/10010717659

SYSTEMES COMPTABLES DANS LE CONTEXTE DE LA MONDIALISATION

Hutanu, Loredana Oana - In: CES Working Papers 5(3) (2013) September, pp. 388-397

Persistent link: https://www.econbiz.de/10010859871

Global reporting initiative (GRI)

Quairel, Françoise - Université Paris-Dauphine (Paris IX) - 2013

Persistent link: https://www.econbiz.de/10010861385

International accounting harmonisation - A comparison of Spain, Sweden and Austria

Blake, John; Amat, Oriol; Gowthorpe, Catherine - Department of Economics and Business, Universitat … - 1998

Despite attempts to secure harmonisation of accounting practice, significant variations in accounting rules and …. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds …-97. The paper concludes that there are significant obstacles to accounting harmonisation in Europe and that there is potential …

Persistent link: https://www.econbiz.de/10005772027

International Accounting Standardisation in Hungarian Practice

Beke, Jenõ; Tiszberger, Mónika - In: Public Finance Quarterly 57 (2012) 4, pp. 412-425

The purpose of this study was to measure the differences between national rules and international methods, evaluating and analysing their financial effects on the economic environment. To examine decisions made by companies to adopt IFRS, we created a sample comprising Budapest Stock Exchange...

Persistent link: https://www.econbiz.de/10010901869

Research Work in IAS/IFRS – IAS/IFRS and Czech Accounting System and Comparison

Hinke, Jana; Plachá, Denisa; Hrdý, Milan - In: Český finanční a účetní časopis 2007 (2007) 4, pp. 36-52

Accounting system according Czech legal regulation and both of international distinguished accounting systems (IAS/IFRS and US GAAP) go out of different fundamental requirements and that is why it is evident that these systems includes a lot of differences. It is possible to find these...

Persistent link: https://www.econbiz.de/10011194624

Balance sheet and seniority constraints on the repayment value of claims

Padellini, Mauro - 2021

The problem is addressed of how (different types of) funding transactions may affect the repayment value of (credit or equity) claims; to this purpose a novel prove for the existence and uniqueness of the payment vector, which does not make (explicit) use of the fixed point theorem and allows...

Persistent link: https://www.econbiz.de/10015241438