in nature but based on a few basic principles of GAAP rules.India also set up its own accounting standard namely Indian Accounting Standard (Ind-AS) from April, 2015to fulfilling all the requirement of IFRS in the country for matching the gap between IFRS and Indian accounting standards. This...
The data used relate to various local government policies to implement accrual-based accounting standards, including responses from accountants. Data analyzed by Miles Huberman interactive method. Government accounting innovation, in this case, the adoption of the accrual basis accounting system, replacing...
Focused analysis after the implementation of new accounting standards, means of whitewashing the financial statements of listed companies in our country, on the basis of national regulatory, corporate governance, social regulation point made "Trinity" of preventive measures. 翻译结果4复制译文编辑译文朗读...
Perumpral SE, Evans M, Agarwal S, Amenkhienan F (2009) The evolution of Indian accounting standards: its history and current status with regard to international financial reporting standards. Adv Acc 25(1):106–111 Article Google Scholar Ray K (2017) One size fits all? Costs and benefits...
It also covers the fair valuation of derivatives under IFRS 1... J Ramirez 被引量: 1发表: 2015年 Does Accounting Influence Finance? The Case of IFRS 9 and Fuel Hedging Finance does influence accounting, for example it is known that hedge accounting under International Accounting Standards Board...
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By accepting optional cookies, you consent to the processing of your personal data - including transfers to third parties. Some third parties are outside of the European Economic Area, with varying standards of data protection. See our privacy policy for more information on the use of your perso...
Accounting and stock market effects of international accounting standards adoption in an emerging economy This study examines the impact of the mandatory adoption of the 1997 and 2006 Egyptian accounting standards on earnings quality and firm valuation. Extant ... MA Elbannan - 《Review of Quantitati...
Some model results were adjusted due to missing data on sectors and sub-sectors, different accounting approaches or too broad regional definitions. The DNE21 + (on country level) does not include the Agricultural, Forestry and Land Use (AFOLU) sector. Therefore, these were supplemented with...
Moreover, Wilmar’s current valuation is below that of its own history. The listing of its large Chinese subsidiary is meant to prop up the value.Its share price performance in the last 10 years has been weak, despite the listing of Chinese and Indian activities. ...