搜索结果: 1-7 共查到“应用经济学 Financial Reporting”相关记录7条 . 查询时间(0.056 秒)
Fair Value Measurement in Financial Reporting
Accounting Assets Fair value Historical cost Liabilities
2016/1/27
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
Progression of Financial Reporting in Czech Republic and its Regulation
Development of Czech Accounting Implementation of IFRS into Czech Accounting Regulation
2016/1/26
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech acc...
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Accounting Audits Financial Reporting Stocks Price Corporate Disclosure Governing Rules
2015/4/24
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Usi...
MD&A – Counterpart to or Distraction from Financial Reporting
MD&A Counterpart to Distraction Financial Reporting
2014/8/5
The purpose of the Management Discussion & Analysis (MD&A) is to complement and supplement the information provided through financial statements by affording balanced discussions of company’s operatin...
Preparing for international financial reporting standards
IFRS history timeline advantages disadvantages classroom impact
2010/10/18
The accounting profession is on the precipice of one of the biggest changes to face it
since the 1930s. In the very near future, there is a strong possibility that United States generally accepted ac...
Issues in Financial Reporting Measurement at the Beginning of the 21st Century
Measurement Bases Conceptual Framework Measurement Research Projects Issues in Measurement
2010/10/20
Though measurement is a key aspect of financial accounting and reporting, fundamental measurement issues remained outside proper consideration for a long time and yet have not been solved satisfactory...
Evolution of the Fair Value Concept under International Financial Reporting Standards IAS 32 and 39
International Accounting Standards Financial Instruments
2010/10/20
Historical cost has long now proved its deficiency in reflecting the true and fair view of companies’ financial performance and position. The increasing use of derivatives and new types of financ...