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IFRS en Argentina : el impacto de la valuación en inversiones permanentes en sociedades relacionadas
(Universidad de San Andrés. Escuela de Administración y Negocios, 2012-09)
The Impact Of Iraqi Local Accounting Standards On Earnings Management
(Universidad del Zulia, 2019)
Capacidade de gestão contábil municipal: estudo de caso do município de Santa Maria
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2013-01-05)
The new world order through the convergence of International Accounting Standards
Applied to the Public Sector (IPSAS - International Public Sector Accouting Standards), made
the Brazilian public accounting seek to meet ...
Divulgação dos instrumentos financeiros: um estudo comparativo para o setor público
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2006-09-12)
In Brazil, the government accounting whenever dealing with the principles which rule the way how the acts practiced by the Public Administration are demonstrated, has its fundamentals based in the legislation. Internationally, ...
Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
(Universidad ESAN. ESAN EdicionesPE, 2013-06-30)
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put ...
Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
(Universidad ESAN. ESAN EdicionesPE, 2013-06-30)
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put ...
Accounting regulation and regulation of accounting: theories and the Brazilian case of convergence to IFRS
(SSRN, 2008)
The convergence process of national accounting practices into international standards requires significant changes on accounting regulation. Brazil has many examples of that: the creation of the Brazilian Accounting Standards ...
Achieving a dream in the agricultural sector
(The International Journal of Instructional Cases (IJIC), 2019-05)
Mike Arce is the owner of a 30-hectare farm in an agricultural area on the coast north of Lima, Peru. He must find a solution to the liquidity problem that arose at the end of 2016 and determine if he has adequate accounting ...