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98  Articles
1 of 11 pages  |  10  records  |  more records»
Objetivo: Esta pesquisa busca identificar quais são os tipos de ajustes adicionais com maior magnitude realizados via divulgações da medida não-GAAP “EBITDA Ajustado” das maiores companhias listadas brasileiras e realizar uma análise sobre a adequação de ... see more

Objetivo: Esta pesquisa busca identificar quais são os tipos de ajustes adicionais com maior magnitude realizados via divulgações da medida não-GAAP “EBITDA Ajustado” das maiores companhias listadas brasileiras e realizar uma análise sobre a adequação de ... see more

AbstractEven though the IFRS for SMEs does provide some relief in respect of the financial reporting burden for non-public entities, there still seems to be a need for an even lower level of financial reporting. In recent years South Africa embarked upon ... see more

AbstractGenerally Accepted Accounting Practice (GAAP), which comprises International Financial Reporting Standards (IFRSs), has been designed to apply to the general purpose financial statements of all profit-oriented entities, and especially those compet... see more

AbstractIt seems logical to assume that GAAP aimed at informing investors show a higher association with share prices (value relevance) than GAAP aimed at protecting creditors. The majority of empirical studies support this assumption. This paper examines... see more

International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, n... see more

AbstractOrientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, earnings before interest, ... see more

Opsomming: Die derde uitgawe van die woordeboek is in 1996 saamgestel in 'n tyd toe diestandaardiseringsproses van terme in die middel van 'n internasionaliseringsproses was. Diemeeste van die Standpunte oor Algemeen Aanvaarde Rekeningkundige Praktyk wat ... see more

The purpose of this study are to evaluate organization compliance level with Indonesian GAAP No. 45: ‘Financial Statement of Not-for-Profit Organization’, investigate preparers’ and users’ perceptions toward the standard; and determine whether or not ther... see more

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