International Financial Reporting Standards (IFRS)
The capitalization of operating leases: Analysis of the impact on the IBEX 35 companies
... accounting standards dealing with leases have undergone significant changes over the years, with the most recent ones having been carried out in 2016 with the approval of the International Financial ...
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International Public Sector Accounting Standards Board International Public Sector Accounting Standards Board
... This International Public Sector Accounting Standard was prepared by the International Public Sector Accounting Standards Board (IPSASB), an independent standard-setting body within the ...
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International Public Sector Accounting Standards Board
... This International Public Sector Accounting Standard was prepared by the International Public Sector Accounting Standards Board (IPSASB), an independent standard-setting body within the ...
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International Public Sector Accounting Standards Board
... the reporting period, or of unanticipated economic ...the reporting period, including whether changes between the original and final budget are a consequence of reallocations within the budget or of other ...
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International Public Sector Accounting Standards Board
... the reporting period in which the taxable event occurred, that is, the earning of taxable ...purpose financial statements are issued, the government develops a model to indirectly measure income taxation ...
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International Public Sector Accounting Standards Board
... of financial information presented for the GGS to a government’s operations, statistical bases of financial reporting require total government expenses to be disaggregated and disclosed by class ...
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The role of XBRL in Europe
... future financial reporting in ...accounting standards so that company accounts throughout the European Union can be more easily ...the financial reporting requirements of ...
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Contracting debt and the quality of financial reporting in private firms
... informative financial reporting is meant to improve access to ...adopting International Accounting Standards (IAS) increased their access to foreign banks, because the adoption of IAS leads to ...
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An investigation of the integrity of Internet financial reporting
... corporate reporting in recent years (Andersen 2000; Ashbaugh et ...business reporting models and a ‘democratisation’ of business reporting were forecast to result from a dynamic Internet medium (FASB ...
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Experiencias de procesos de desminado humanitario en Colombia desde la perspectiva de los desminadores
... In Colombia, HD activities are carried out mainly by two types of institutions, the Military Forces and the Civilian Organizations of Humanitarian Demining (OCDH) accredited by the Colombian State to act in the national ...
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Descargar Descargar PDF
... Integrated Reporting pretende crear un marco de información para satisfacer las necesidades de un mundo más sostenible que incluya aspectos sociales junto con la información financiera, ambiental y de gobierno ...
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International financial inclusion: some multidimensional determinants
... to financial inclusion decreases as these ...increases, financial inclusion increases too, but every additional cashier has a lesser effect than the one ...
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TítuloAnálisis crítico de los estados contables de circulación financiera a formular por las empresas españolas
... Disponible después de la Financiación del Crecimiento Estado de Flujos de Tesorería Estado de Orígen y Aplicación de Fondos Financial Accounting Standards Board First In First Out Financ[r] ...
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Aeronautical Metadata Profile based on Geographic International Standards
... an international standard defining the required schema to describe geographic information and services and it provides information about identification, extent, quality, spatial and temporal models, spatial ...
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Hacia un nuevo paradigma de responsabilidad y transparencia contable y fiscal global
... del reporting hacia todos los países en donde operan los sujetos obligados, mejorando de este modo la Propuesta de la Comisión, sin embargo, se ha incluido una enmienda que podría desvirtuar la finalidad y misión ...
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On-line financial reporting : an analysis of the Dutch listed firms
... of financial statements and interim reports, presentation advantages, press releases and further information services, direct contact via e-mail and mailing lists, annual meetings, analyst conferences and chat ...
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Pautas de chequeo, parte IV: STARD y CARE
... 10. Gagnier JJ, Kienle G, Altman DG, Moher D, Sox H, Riley D, CARE Group. The CARE guidelines: Consensus-based clinical case reporting guideline development. J Med Case Rep. 2013;7:223. 11. Moher D, Schulz KF, ...
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Problems of transplantation of human organs and tissues: international standards and international experience
... the implementation of the provisions of the international instruments that perpetuate human rights and freedoms ratified by the states. The right to health is an integral part of the complex human rights ...
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Efecto de la auriculoterapia sobre la ansiedad
... da Standards for Reporting Interventions in Clinical Trials of Acupuncture (STRICTA), que abrange informações para serem incluídas nos relatórios de ensaios clínicos, como: razão e protocolo de tratamento ...
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Conserved Value Based Accounting Principles Removing Chaotic Fluctuations from Financial Statements
... value financial assets; thus, at least in theory, the value-in-use should equal the fair value of such assets (even if the estimate might differ when using different ...
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