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Showing 1 to 5 of 5 for “"International Accounting Standards Committee"”.
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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
… purposes, as well as perceptions of the 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 …
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The development of uniform international accounting: an enquiry into the problems, progress and prospects
… three decades have witnessed a rapidly growing internationalization of business activities. Because the accounting standards and practices of different countries have developed in response to diverse environments, accounting has developed with strong national accents. Consequently, an enterprise …
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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
… and the United States of America established the 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 …
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IAS 37: Skuldbindingar, óvissar skuldir og óvissar eignir
… gefinn út af Alþjóðlegu reikningsskilanefndinni (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 …
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IASC: A Structure to Achieve a Unified Global Accounting System
<p>The aim of this paper is to analyze the 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 …