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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 …
Persistent link: https://www.econbiz.de/10009481990
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 …
Persistent link: https://www.econbiz.de/10009482040
In the airline sector many aircraft are subject to long-term lease agreements in the belief that operating, investing and financing benefits flow to the lessee. This study aims to provide a better understanding of lease-purchase decision-making from an airline perspective. Aircraft acquisition...
Persistent link: https://www.econbiz.de/10009482060
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
The objective of this paper is to enhance our understanding of international business-to-business relationships by presenting empirical evidence on the nature and relative importance of various relationship functions performed by the suppliers and the customers in trading relationships. Using...
Persistent link: https://www.econbiz.de/10009482215