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70.718  Articles
It has been clearly shown that financing based Islamic teaching has inherentcharacteristics as well as its accounting. For that reason, it may not be so easy to convert Islamic accounting standard into International Financial Reporting Standard (IFRS) as ... see more

Studies on controllership activities interrelated with other sciences, such as psychology and sociology, favor more holistic knowledge about this organizational area. This study aims to verify the impacts of the implementation of the International Account... see more

Theoretical and applied principles of implementation of uniform requirements on all stages of the creation and implementation of tourist services, as guaranteed by international regulation and development of universal mechanisms to guarantee appropriate s... see more

The object of research is the European integration of Ukrainian accounting. One of the most problematic places is the insufficient compliance of Ukrainian accounting with international standards, which prevents Ukraine from integrating into the global fin... see more

The existence of particular accounting and reporting systems for companies operating in different countries creates a difficulty in making comparisons among these companies. One of the most important attempts to fix this problem is the enforcement of IFRS... see more

The changes due to the economic politics, especially the new configuration of the international economic relations, relations characterized by an intense and irreversible process of globalization, have conducted to the implementation of a unitary and unif... see more

The objective of this study is to identify the main barriers in the International Standard Application of the "Impairment of Assets" (CPC 01) which from the 2010 financial year, will have on cooperative societies. We used exploratory and descriptive resea... see more

The object of research is the European integration of Ukrainian accounting. One of the most problematic places is the insufficient compliance of Ukrainian accounting with international standards, which prevents Ukraine from integrating into the global fin... see more

Consistent with the Financial Reporting Standards Board's international convergence and harmonization policy it is proposed that a new accounting regime will prescribe the financial reporting practice and minimum disclosure requirements for agricultural a... see more

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