搜索结果: 106-120 共查到“应用经济学 accounting”相关记录174条 . 查询时间(0.093 秒)
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting
Public Administration Accounting Principle of Accrual Accounting Accounting Harmonization International Public Sector Accounting Standards Board (IPSASB)
2013/2/23
This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to co...
Accounting in Ireland: Ireland's blend of academic and professional accounting
Accounting in Ireland Ireland's blend of academic professional accounting
2014/4/11
Ireland is a small island (84,400 square kilometers) lying to the extreme northwest of Europe. The island is divided into 32 counties, with 26 of these making up the Republic of Ireland, and the six m...
Research on the Cultivation of “Managerial” Accounting Talents’ IT Quality
Information Technology(It) “Managerial” Accounting Talents It Quality Cultivation
2013/2/23
The rapid development of information technology puts forward higher request on the accounting personnel’s IT quality. This paper begins with the analysis about the information technologies which impac...
Accounting in Romania: Challenges and opportunities in a changing environment
Accounting in Romania: Challenges and opportunities in a changing environment
2014/4/11
With a population of around 20 million inhabitants, Romania is the seventh largest member of the European Union, and has the largest GDP in South Eastern Europe. A number of fundamental changes occurr...
The American Accounting Association promotes worldwide excellence in accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, i...
Models of the realistic reporting of subsidies in the farm accounting
farm operating subsidies investment subsidies economic growth accounting practices financial statements balance sheet income statement yield model capital model earnings after taxation earnings before interest and taxes income tax
2014/2/24
The paper deals with subsidies in the agriculture and their sources from the perspective of their recipients. The review of literature points out the significance of subsidies for the economics of agr...
Accounting tradition in Estonia: The reflections of accounting changes in the dynamic context
Accounting tradition in Estonia The reflections of accounting changes the dynamic context
2014/4/11
Estonian accounting tradition should be viewed in the transitional context of political and economic systems. More than 20 years occurred transformations from a centrally planned to a market economy i...
Datar, Srikant;Arthur Lowes Dickinson Professor of Accounting in Harvard Business School(图)
Datar, Srikant Arthur Lowes Dickinson Professor Accounting
2011/9/29
German Accounting Tradition
German Accounting Tradition
2014/4/11
Although accounting thought in Germany can be traced back (at least) to the business practices of the Fugger family, the development of the academic German accounting tradition is closely connected to...
Portuguese history has been closely linked with the development of mercantilism and trade throughout most of the last five centuries. It is well known that accounting and commerce go hand in hand. The...
Accounting research in Slovenia - the intertwining of research and practice
Accounting research in Slovenia the intertwining of research and practice
2014/4/11
Scientific production in accounting in Slovenia mirrors the size of the country. It is a country of two million and is home to four universities, only two of which have an accounting and auditing depa...
Accounting research in Finland: Times they are a changing
Accounting research in Finland Times they are a changing
2014/4/11
Finnish accounting researchers have been participating very actively in EAA congresses over the course of the last three decades, particularly when one considers the relatively small national populati...
The Role of Fair Value Accounting for Investment in Securities: Evidences from the Chinese Stock Exchanged Market
Fair Value Accounting Investment Securities Role Relevance
2013/2/23
The purpose of this study is to examine the relevance of fair value accounting measurement for investment in securities. We use three measurements for fair value: net asset based on fair value per sha...
E-Business Education: A Phenomenographic Study of Online Engagement among Accounting, Finance and International Business Students
Business Education Online Engagement International Education
2013/2/23
This paper examines online engagement in the business learning context among international and local students in Australia. Online engagement among business students and lecturers has long been critic...
Accounting research in Croatia: The reflection of transition
Accounting research in Croatia The reflection of transition
2014/4/11
Croatian accounti n g r e s e a r c h should be put in the context of transition of the society, economic system, accounting and higher education. At the beginning of the 1990s, Croatia began the pro...