International accounting standard

The International Accounting Standards require entities to report useful and accurate information, enabling shareholders and others to make informed investment decisions. This research investigates the array of factors that influence the investment decision-making of shareholders in the Stock Exchange of Thailand (SET). The research employed a mixed research methodology that combines quantitative and a qualitative analysis to obtain empirical data on the factors that impact on Thai shareholders investing in large asset-based industries in the SET.

355p runthenight04 02-02-2023 8 2   Download

This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.

229p runthenight04 02-02-2023 14 4   Download

Object of research: The object of research of the thesis is legal documents governing the accounting work of SMEs promulgated and being applied in Vietnam and legal framework on accounting applied for SMEs in some countries as well as International Financial Reporting Standards for SMEs.

22p beloveinhouse10 28-11-2021 17 1   Download

Through researching the thesis author has synthesized and given a system of research works related to the topic in three main research directions: Researches on legal framework and application of international public accounting standards. Published researches on organization of accounting work in non-business administrative units; Published researches on organization of accounting work at public educational institutions.

28p trinhthamhodang7 27-08-2020 43 3   Download

In this study, attention is drawn to the assessment and recognition of the derivatives in line with the aforementioned standards, and alternative solutions are discussed.

10p guineverehuynh 20-06-2020 17 3   Download

The general objective of this thesis is to develop a framework for transition of financial statements from Vietnamese Accounting Standard (VAS) to Intrenational Financial Reporting Standard (IFRS) for Vietnamese companies. It is necessary to identify and measure factors that affect in transition of IFRS financial statements in the conditions of economic, political, cultural and social of Vietnam.

32p quenchua 28-09-2019 37 4   Download

Research on accounting in public service units - accounting basis. Research on accounting in public service units - an experience aspect when applying international public accounting standards. Research on public service unit accounting - accounting information aspect and accounting information analysis. Some researches on public service unit accounting - organizational aspects of accounting work, accounting use as financial management tools for public service units, etc.

28p dungmaithuy 18-09-2019 42 3   Download

This paper seeks to establish a framework for considering translation challenges in the development, adoption, and use of international accounting standards. Understanding the complexity of translation and how to approach it in the context of international accounting standards is relevant to researchers, policy makers, accounting professionals, and general users of accounting information.

31p fugu897 03-07-2019 24 3   Download

The object of research of the thesis is legal documents governing the accounting work of SMEs promulgated and being applied in Vietnam and legal framework on accounting applied for SMEs in some countries as well as International Financial Reporting Standards for SMEs.

22p change11 29-06-2016 45 2   Download

Chuẩn mực kế toán quốc tế được soạn thảo bởi IASB (International Accounting Standards Board). IASB được thành lập từ năm 2001 để thay thế Ủy ban Chuẩn mực kế toán quốc tế (IASC) do Ngân hàng thế giới hỗ trợ thành lập và phát triển từ năm 1973 đến năm 2000, có trụ sở tại London.

96p tuyetmuadong2013 24-04-2013 206 66   Download

CIA (Central Intelligence Agency) : c c tình báo trung ng ụ ương Mĩ · Uỷ ban Chuẩn mực Kế toán Quốc tế (A. International Accounting Standards Committee - IASC) · Uỷ ban Thực hành Kiểm toán Quốc tế (A. International Auditing Practice Committee - IAPC) · FBI (Federal Bureau of Investigation) : cục điều tra liên bang Mĩ · FIFA (Fédération Internationale de Football Association) : liên đoàn bóng đá quốc tế

4p utquan3311 29-12-2009 387 106   Download

Chuẩn mực kế toán quốc tế là hệ thống các nguyên tắc hạch toán kế toán, trình bày báo cáo tài chính, các quy định về kế toán được chấp nhận rộng rãi trên toàn thế giới do Hội đồng Chuẩn mực kế toán Quốc tế (IASB) ban hành và thường xuyên nghiên cứu cập nhật sửa đổi, bổ sung. IASB (International Accounting Standards Board) là một tổ chức độc lập thuộc khu vực tư nhân, có trụ sở chính ở thành phố London, Vương Quốc Anh, chuyên thực hiện việc phát triển và chấp nhận việc ban hành, sửa......

2p viettuan 06-03-2009 363 91   Download