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Accounting Standards for the Public and Non-profit Organization in the USA
Financial reporting GAAP GASB Governmental accounting standards board Not-for-profit organizations Public sector
2016/1/27
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accountin...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border mergers Czech Republic Decisive Day Merger Project
2016/1/26
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania [full text
Czech GAAP European Union Financial reporting International Financial Reporting Standards Lithuanian Business Accounting Standards (LBAS)
2016/1/26
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
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...
Codes in Context: How States,Markets,and Civil Society Shape Adherence to Global Labor Standards
Transnational Regulation Labor Standards Consumer Politics Codes Of Conduct Compliance
2015/5/14
Transnational business regulation is increasingly implemented through private voluntary programs—like certification regimes and codes of conduct—that diffuse global standards. But little is known abou...
The Auditing Oligopoly and Lobbying on Accounting Standards
Standards Accounting Audits Accounting Industry United States
2015/4/27
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as m...
Why Do Countries Adopt International Financial Reporting Standards?
Financial Reporting International Accounting Globalized Economies and Regions Network Effects Standards Adoption
2015/4/23
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are les...
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
Globalized Firms and Management Accounting Standards Financial Crisis Banks and Banking Banking Industry Mexico
2015/4/22
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in ...
International Ethics Standards Board for Accountants Strategy and Work Plan, 2011–2012
Accountants Strategy Work Plan
2015/4/9
The Strategy and Work Plan sets the direction and priorities for activities of the International Ethics Standards Board for Accountants (IESBA) for the period 2011–2012. The strategy of the IESBA duri...
To provide you with an overview of the activities and projects
that collectively make-up the IASB’s Disclosure Initiative.
DO LABOUR STANDARDS HAVE A ROLE IN INTERNATIONAL TRADE?: PRIVATE STANDARDS, PREFERENTIAL TRADE AGREEMENTS OR THE WTO
consumers food processing labour standards preferential trade agreements trade distortion
2014/4/11
It is now common for producers (economic protectionism), consumers and social advocates (humanitarian motives) to urge for the inclusion of labour standards in international trade agreements. In spite...
Real Estate Bubbles and the Economic Crises: The Role of Credit Standards and the Impact of Tax
the institute of revenues rating valuation property tax
2011/9/11
This paper was presented at the 12th International Conference, Land Value Capture in Urban Development: Role of Property Tax in Local Finance, held in Warsaw, Poland, June 23 and 24, 2009. The confere...
The Scope and Practice of Comprehensive Financial Planning: Survey Results, Current Standards, and Engagement Letter Recommendations
Comprehensive Financial Planning potential legal liability improving engagement
2011/8/20
This paper examines the issue of whether the adjective "comprehensive" is appropriate for describing professionals who provide financial planning advice to individuals. We first consider how the term ...
A Multi-Country Analysis of Achievements and Inequalities in Economic Growth and Standards of Living
A Multi-Country Analysis of Achievements Inequalities Economic Growth Standards of Living
2010/10/8
This paper compares achievements and inequalities in standards of living across countries. Achievement is measured by an index constructed to reflect greater achievement for an increase in the standar...
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 ...