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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...
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...
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 ...
Preparing for international financial reporting standards
IFRS history timeline advantages disadvantages classroom impact
2010/10/18
The accounting profession is on the precipice of one of the biggest changes to face it
since the 1930s. In the very near future, there is a strong possibility that United States generally accepted ac...
It is acceptable to assert that the ultimate objective of every nation is to increase its prosperity, achieve higher standards of living for its people and improve individual and overall well-being. M...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border Mergers Czech Republic Decisive Day Merger Project Opening Balance Sheet Valuation Report
2010/10/21
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...
The Changing Accounting Environment: International Accounting Standards and US implementation
Accounting Standards Capital Markets Transparency Measurement Issues Harmonization
2010/10/18
Accounting provides useful information to decision makers, thus as the business
environment has changed so have the accounting standards that govern the presentation and
disclosure of information. I...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania
Financial Reporting European Union International Financial Reporting Standards Czech GAAP Lithuanian Business Accounting Standards (LBAS)
2010/10/20
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...
International Education Standards and their Implementation in the Czech Republic
International Education Standards Chamber of Auditors Union of Accountants
2010/10/20
The aim of the paper is to describe, how International Education Standards prepossessed the changes of two Czech pre-qualification systems, and to evaluate them in the light of the quality enhancement...
Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards
intangible fixed assets IAS/IFRS US GAAP German accounting systems goodwill
2014/3/10
The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depr...
Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards
valuation tangible fixed assets Small and Medium-sized Entities (SME) IAS/IFRS US GAAP Human capital screening theory and education in agriculture
2014/3/20
The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with...