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1993 Accounting standards for business enterprises (basic standards)
Business Enterprises Basic Standard
2015/6/3
Article 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is
formulated to meet the needs of developing a socialist market economy in our country, to standa...
From Accounting to Accountability: Harnessing Data for School Improvement
Accountability School Improvement
2015/5/27
There was a time in education when
decisions were based on the best
judgements of the people in authority. It
was assumed that school leaders, as
professionals in the field, had both the
responsi...
The SEC and Capital Markets in the 21st Century:Evolving Accounting Infrastructure for Today's World
Sustainability Accounting
2015/5/12
The SEC and Capital Markets in the 21st Century:Evolving Accounting Infrastructure for Today's World.
Lobbying Behavior of Governmental Entities:Evidence from Public Pension Accounting Rules
Accounting Accounting Industry United States
2015/4/28
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that ...
Evidence from Goodwill Non-impairments on the Effects of Unverifiable Fair-Value Accounting
Fair Value Accounting Goodwill Accounting Standards Agency Theory
2015/4/21
SFAS 142 requires firms to use unverifiable fair-value estimates to determine goodwill impairments. Standard setters suggest managers will use the discretion given by such estimates to convey private ...
Mental Accounting and Small Windfalls:Evidence from an Online Grocer
Spending Consumer Behavior Mathematical Methods Food and Beverage Industry Retail Industry
2015/4/21
We study the effect of small windfalls on consumer spending decisions by examining the purchasing behavior of a sample of online grocery shoppers over the course of a year. We compare the purchases cu...
Accounting Objectives and Reporting System Construction of Managerial Accounting in China
accounting objective accounting relevance accounting report system
2015/5/20
The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one...
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Preparers Survey: Preliminary Results
IAS 8 Accounting Policies Changes in Accounting Estimates and Errors
2015/3/9
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Preparers Survey: Preliminary Results.
Accounting for income taxes – Is there a need for change?
Accounting for income taxes a need for change
2015/3/9
Accounting for income taxes – Is there a need for change?
Business Combinations under Common Control – Accounting for business combinations under common control
Business Combinations Common Control business combinations common control
2015/3/9
Business Combinations under Common Control – Accounting for business combinations under common control.
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Illustrative example: different ways to represent an accounting change
IAS 8 Accounting Policies Changes in Accounting Estimates and Errors
2015/3/9
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Illustrative example: different ways to represent an accounting change.
As part of the Disclosure Initiative, the IASB is now reviewing the
requirements of IAS 8
国际会计教育准则理事会（The International Accounting Education Standards Board，IAESB）
国际会计教育准则理事会 The International Accounting Education Standards Board IAESB
2015/1/17
The IAESB develops and issues, in the public interest, standards and guidance on the learning and development required to develop and maintain competence over the career of a professional accountant. ...
国际公共部门会计准则理事会（International Public Sector Accounting Standards Board，IPSASB）
国际公共部门会计准则理事会 International Public Sector Accounting Standards Board IPSASB
2015/1/16
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC. The IPSASB rece...
The Governmental Accounting Standards Advisory Council (GASAC) is responsible for consulting with the GASB on technical issues on the Board's agenda, project priorities, matters likely to require the ...