云南高校图书馆联盟文献共享服务平台- IAS/IFRS

IAS/IFRS: 作品数：23被引量：25H指数：3; 导出分析报告; 相关领域：经济管理更多>>; 相关作者：许家林王辉龚翔徐昀璐王天东更多>>; 相关机构：中南财经政法大学浙江农林大学上海交通大学成都理工大学更多>>; 相关期刊：《Journal of Modern Accounting and Auditing》《会计之友》《Chinese Business Review》《绿色财会》更多>>; 相关基金：国家自然科学基金中国博士后科学基金更多>>

The Influence of IAS/IFRS on the New OHADA General Chart of Accounts: 《Journal of Modern Accounting and Auditing》2019年第10期465-474,共10页Ivan Djossa Tchokote; Accounting standardization in black African French-speaking countries is presented through two streams of research.The first stream presents the general chart of accounts common to all these countries as an accounting...; 关键词：OHADA IFRS PCG ACCOUNTING standards ACCOUNTING HARMONIZATION

The Impact of Voluntary IAS/IFRS Adoption on Medium Italian Private Entities： Implications for the Adoption of IFRS for SMEs: 《Journal of Modern Accounting and Auditing》2016年第12期582-611,共30页Paola Rossi Thomas Hanni; The EU Regulation 1606/2002 enhanced the financial statement comparability by requiring the International Financial Reporting Standards （IFRS） mandatory application. In Italy, the implementation of EU regulation sta...; 关键词：international accounting IFRS transition financial reporting medium enterprises

我国会计准则与IAS/IFRS的趋同策略建议——基于资产要素的比较: 《绿色财会》2015年第11期51-56,共6页徐昀璐; 近年来,国际会计趋同已成为一种世界潮流,我国会计准则也逐渐确立了与国际会计/财务报告准则的全面趋同战略。通过回顾两者各自的发展历程,认清趋同现状,以准则中资产要素的差异为基础,整合各种意见,提出一些具有针对性的策略建议。主...; 关键词：企业会计准则国际会计准则国际财务报告准则国际会计趋同

Does Intellectual Capital Affect Business Performance？: 《Journal of Modern Accounting and Auditing》2015年第10期515-531,共17页Michele Di Marcantonio Enrico Laghi Marco Mattei; The aim of this paper is to assess the impact of intellectual capital （IC） on firms＇ financial performance with reference to a sample of companies operating in the European Union （EU） area during the period from ...; 关键词：accounting standards business performance country-specific factors financial accounting humancapital （HC） intellectual capital （IC） IAS/IFRS

我国会计准则与IAS/IFRS的差异浅析——基于资产要素的比较被引量：3: 《国际商务财会》2015年第6期85-89,共5页徐昀璐; 近年来,国际会计趋同已成为一种世界潮流,我国会计准则也逐渐确立了与国际会计/财务报告准则的全面趋同战略。本文通过选取资产要素中三个不同的项目类别,归纳总结出二者在会计处理上的差异,区别较大的是对公允价值的运用程度和对金融...; 关键词：企业会计准则国际会计准则国际财务报告准则国际会计趋同

IAS/IFRS and financial reporting quality:Lessons from the European experience: 《China Journal of Accounting Research》2013年第4期247-263,共17页Vera Palea; financial reporting under IAS/IFRS in the European Union in support of the European Financial Reporting Advisory Group’s (EFRAG) activity; This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting.In doing so,it adopts the perspective of stock market investors and focuses on value-relevance research.The ...; 关键词：Financial reporting quality IAS/IFRS VALUE-RELEVANCE European Regulation 1606/2002

The Faithful Representation of Electrical Energy Sale and Purchase Agreements Under International Accounting Standards/International Financial Reporting Standards （IAS/IFRS）被引量：1: 《Journal of Modern Accounting and Auditing》2013年第8期1032-1045,共14页Massimiliano Celli; This article aims at giving a contribution to the issue of accounting electrical energy sale and purchase agreements in accordance with the faithful representation principle. To this end, it must be ascertained whethe...; 关键词：capacity contracts tolling agreements electrical energy faithful representation International FinancialReporting Standards （IFRS） 9/International Accounting Standards （IAS） 39 IAS 17

Possible Directions of Applications of IAS/IFRS in Kosovo and Comparative Aspects: 《Chinese Business Review》2012年第4期394-401,共8页Nexhmie Berisha-Vokshi; Current accounting development in Kosovo is estimated to be relatively good, which always constituted in terms of maintenance, improvement and facilitate of financial reporting system for all business entities within ...; 关键词：accounting standards financial information financial statements financial reporting

The IAS/IFRS application on the intangible assets of non-listed companies: 《Journal of Modern Accounting and Auditing》2010年第5期1-21,共21页Mascia Ferrari Stefano Montanari; With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tang...; 关键词：INTANGIBLES international accounting principles （IAS/IFRS） SMEs non-listed companies M＆A ceramic tile industry

IAS/IFRS and insurance： A gradual shifting from insurance to finance: 《Journal of US-China Public Administration》2010年第3期59-75,96,共18页Alessandro Danovi Giuseppe Indizio; 关键词：金融保险财务报告会计准则国际监管机构保险公司西方国家利用效益

IAS/IFRS