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《European Financial and Accounting Journal》
European Financial and Accounting Journal scientific papers financial and accounting subjects
2010/10/20
European Financial and Accounting Journal is focusing on scientific papers publishing with financial and accounting subjects. The objective of editorial board will be publication of research and devel...
Accounting for noncontrolling interests: presenting the new standards in the classroom
Consolidations economic unit concept noncontrolling interests FASB 141 FASB 141R FASB 160
2010/10/18
This paper presents a teaching note that may be used by faculty teaching accounting for
consolidations. It discusses new and revised accounting standards which will result in greater
convergence of ...
Accounting re search in Spai n: two decades of evolution
Accounting research in Spain two decades of evolution
2014/4/11
Diversity is a characteristic of Europe in all fields, and one of its strengths. The EAA mirrors this diversity, and embraces the common goal of advancing the knowledge in the field of accounting, whi...
Consolidation theories and push-down accounting: achieving global convergence
consolidation theory push-down accounting global convergence
2010/10/18
This paper examines the parent, entity, and traditional theories of consolidation
with a focus on the relevance and representational faithfulness of the information each
provides to decision makers....
Accounting re search in F ran ce: the institut ional se tting
Accounting research in France the institut ional se tting
2014/4/11
In the following panorama of research in France, we have chosen to focus on the institutional dimensions of the French context rather than on specific research topics. Although topics sometimes differ...
The methods of valuation in agricultural accounting
biological assets, agricultural production, recognition of assets methods of valuation accounting procedure fair value historical cost impairment cost model fair value model
2014/4/2
This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulati...
New approaches to the operative leasing accounting
International Accounting Standards leasing contingent rent, minimum leasing payments incremental borrowing rate guaranteed residual value, concept of right to use, IASB, FASB
2014/4/1
In 2009, the IASB and FASB started a public discussion and commenced work on a project referring to the recording of leasing in financial statements of companies using the International Accounting Sta...
From Calorie Fundamentalism to Cereal Accounting
Calorie Fundamentalism Cereal Accounting Utsa Patnaik
2014/3/17
Utsa Patnaik’s new critique of our work on food and nutrition is wholly unconvincing. Her analysis of international patterns of “total” cereal consumption, interesting as it may be, does not invalidat...
Accounting research in Sweden;a look at dissertations
Accounting research in Sweden a look at dissertations
2014/4/11
It is a delicate task to give a representative overview of accounting research in Sweden in a short note. For better or worse, we decided to use doctoral theses published during the last five years as...
Challenges Facing Accounting Education in Australia
Australia Challenges Accounting Education
2014/1/20
For some time accounting education in Australia has suffered from underfunding andneglect. More recently this has been exacerbated by changes in overall government fundingarrangements for u...
The Materiality of LIFO Accounting Distortions on Liquidity Measurements
inventory valuation method LIFO IFRS accounting distortions liquidity measures
2010/10/18
With the pending US adoption of International Financial Reporting Standards (IFRS) and
the potential elimination of last-in-first-out (LIFO) as an accepted inventory valuation method, the use of LIFO...
Fair Value Accounting: The Road to Be Most Travelled
Fair Value Accounting Be Most Travelled
2014/8/5
The use of fair value accounting has gained momentum and has proven to attract a level of attention rarely witnessed in the annals of accounting practice. One of the driving forces is the belief endor...
International and European in the Accounting System of Romania
Financial Reporting IFRS Romania Romanian Accounting Practices
2010/10/21
In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Gu...
Sarbanes-Oxley and the Outsourcing of Accounting
Sarbanes-Oxley the Outsourcing of Accounting
2009/11/30
The following paper analyzes the outsourcing, offshoring, and offshore out-
sourcing of accounting following the passage of the Sarbanes-Oxley Act of
2002 (SOX). The outsourcing of accounting serv...
中山大学基础会计学英文课件Lesson 14 Managerial Accounting Ⅱ: Applications
中山大学 基础会计学 英文课件 Lesson 14 Managerial Accounting Ⅱ: Applications
2009/10/10
中山大学基础会计学英文课件Lesson 14 Managerial Accounting Ⅱ: Applications。