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892  Articles
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The primary purpose of this research study is to thoroughly examine the implementation of Statement of Financial Accounting Standard Number 16 at a construction company in Indonesia, particularly fixed assets, from purchasing fixed assets to disposal of t... see more

Báo cáo tài chính du?c xem là ngu?n cung c?p thông tin v? tình hình tài chính và kinh doanh quan tr?ng cho nhà qu?n lý doanh nghi?p, nhà d?u tu, và các d?i tu?ng quan tâm khác. Tuy nhiên, trong nh?ng nam g?n dây, hi?n tu?ng gian l?n trong trình bày thông ... see more

Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterprise... see more

The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of ... see more

This contribution gives a short overview on current issues and perspectives of the German speaking branch of IASPM. Besides encouraging research on popular music in all its facets, one central concern of IASPM D-A-CH has been the long-term institutionalis... see more

AbstractThis article gives an insight into the past and current state of popular music studies and research in the Netherlands and Flanders as well as outlines some of its future challenges. Starting with a brief review of its origins and role in the esta... see more

O IASB e o FASB, em 2010, disponibilizaram à comunidade o Exposure Draft 2010/9 – Leases. Tal documento propunha um modelo distinto dos já existentes de contabilização das operações de leasing, tanto para arrendador quanto para arrendatária. Dentre as pri... see more

La industria automotriz en Argentina experimentó significativos cambios hacia finales de la década de 1950. Dentro de la nueva conformación que va adquiriendo el sector durante los ‘60, este trabajo centra su interés en IASFSA, una empresa en la que la fi... see more

Esta pesquisa buscou investigar a influência das propostas dos diversos constituintes na elaboração final da Seção 1 – Objetivo da elaboração e divulgação de relatório contábil-financeiro de propósito geral do "Conceptual Framework for Financial Reporting... see more

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