Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 10 of 10 for “"IASC"”.
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IASC: A Structure to Achieve a Unified Global Accounting System
… International Accounting Standards Committee (IASC) and the structure it has in place to develop a unified global accounting system. A unified global system implies a single accounting system that is implemented around the world creating readily comparable and accurate accounting information …
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Systems thinking in humanitarian response : visualization and analysis of the inter-agency standing committee's architectures for "The Cluster Approach"
… adopted by the Inter-Agency Standing Committee (IASC) following the 2005 'Humanitarian Response Review' -- through the lens of systems thinking and develop potential system architecture representations to explore how the coordination mechanism can enhance complementarity, partnerships, and …
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International accounting harmonisation in developed stock market countries: an empirical comparative study of measurement and associated disclosure practices in France, Germany, Japan, United Kingdom, and the United States of America
… International Accounting Standards Committee (IASC) in a bid to confront the problems of international accounting diversities. In addition to the efforts of the IASC, various other bodies such as the United Nations, the European Community, the Organisation for Economic Co-operation and …
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Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework
… International Accounting Standards Committee (IASC) asset and liability definition. These were formulated into the hypotheses set out in chapter 1. The objectives of the study were achieved by a literature search related to financial instruments and SAFEX, as well as empirical data collection …
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Disclosure in Annual Reports: An Agency Theoretic Perspective in an International Setting
… they are also the board member countries of IASC and OECD. 'Transparency' relating to directors' behaviour for the six countries were measured using disclosure indices, i.e. the disclosure point average for dichotomous, modified dichotomous weighted dichotomous and weighted modified …
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IAS 37: Skuldbindingar, óvissar skuldir og óvissar eignir
… (International Accounting Standards Committee, IASC) en þegar ný stofnun var sett á laggirnar, Alþjóðlega reikningsskilaráðið (International Accounting Standards Board, IASB), innleiddi ráðið staðla nefndarinnar. IFRS reikningsskilastaðlarnir (International Financial Reporting Standards), sem …
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Accounting in Indonesia - a study of the ideological influences on western and Islamic accounting thought and practices
… Western, with reference to the US, UK and the IASC's conceptual framework, and to examine the influence of such factors on accounting concepts. It is found that the conventional accounting concepts find their justification from the Western ideological-environmental system, including …
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Corporate Internet reporting in Egypt : practices and perceptions
… of accounting information set out in the IASC Framework (1989); this view was shared by users and preparers alike, in contrast to the interviewees, the questionnaire respondents saw CIR practices as having an impact on the cost of capital and share prices, but this view was not …
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Az IFRS-ek bevezetésének szakirodalmi áttekintése
Képesítő fordításom témájának Emmanuel T. De George 'The review of the IFRS adoption literature' című munkáját választottam, mert véleményem szerint napjaink fejlődő és globalizálódó gazdaságában fontos, hogy átláthatóbb képet kapjunk a nagyobb vállalkozásokra vonatkozó nemzetközi számviteli …
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The impact of IFRS 8 on segmental reporting by Jordanian Listed Companies: an analysis of disclosure practices and some stakeholders’ perceptions
… IAS 14 Revised (IAS 14R) “Segment Reporting” (IASC, 1997). IFRS 8 requires segments to be identified in accordance with the management approach. In particular, operating segments are to be identified on the basis of internal reports that are “regularly reviewed by the Chief Operating Decision …