搜索结果: 16-30 共查到“知识库 应用经济学 accounting”相关记录79条 . 查询时间(0.054 秒)
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
Iceland is one of the Nordic countries, and it is the smallest. The size of the country is around 103.000 km2 and the population is about 320.000. That makes Iceland the most rural location in the wor...
Accounting in Hungary
Accounting Hungary
2014/4/11
In Hungary, the oldest rule related to business bookkeeping can be found in the 53rd section of the 1723 commercial decree of Charles III, king of Hungary. According to it, every tradesman had an obli...
Accounting in Poland: Cost and management accounting in Poland
Accounting in Poland Cost and management accounting Poland
2014/4/11
Poland is a medium-sized country (an area of 312 thousand sq. kilometres and a population of 38 million) lying in the centre of the European continent, an economically important member of the European...
Accounting in Denmark: The impact of business economics and practice
Accounting in Denmark The impact of business economics practice
2014/4/11
Denmark is a small country in terms of both size and population, which stood at around 2.5 million in the late nineteenth century and has risen to around 5.6 million today. Well into the twentieth cen...
Tutorial Accounting Fundamentals: A New Look of British and American Accounting System
Accounting Fundamentals American Accounting British Accounting Students’ Perceptions
2013/2/23
This paper aims to highlight the perception of graduate and undergraduate students regarding accounting fundamentals across British system and American system. The design of this paper is to derive a ...