全部文献期刊会议图书|学者科研项目
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作者:Valentin Gabriel CRISTEA
来源:[J].Challenges of the Knowledge Society, 2017, Vol.7 (-), pp.697-700
摘要:There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its adv...
作者:Juarez Carneiro , Lúcia Lima Rodrigues , Russell Craig
来源:[J].Accounting Forum, 2017
摘要:Abstract(#br)We draw on institutional theory and interviews with key informants to assess international accounting harmonization in the 13 countries of the Group of Latin American Accounting Standards Setters (GLASS). Some GLASS countries have effected full formal adoption of Int...
作者:Scorte Carmen Mihaela , Popa Dorina Nicoleta , Andreica Horia Tudor
来源:[J].Annals of the University of Oradea : Economic Science, 2010, Vol.1 (2), pp.899
摘要:... The investors and the entrepreneurs wish to understand and to be able to compare the entities financial situation and performances, no matter the juridical and accounting system which are subdued to by their localization. The differences between the important variety of the accounting...
作者:Andreica Horia Tudor , Popa Dorina Nicoleta , Scorte Carmen Mihaela
来源:[J].Annals of the University of Oradea: Economic Science, 2010, Vol.1 (2), pp.899-905
摘要:... The investors and the entrepreneurs wish to understand and to be able to compare the entities financial situation and performances, no matter the juridical and accounting system which are subdued to by their localization. The differences between the important variety of the accounting...
作者:Alessandro Ghio , Roberto Verona
来源:[J].Accounting Forum, 2015, Vol.39 (2), pp.121-139
摘要:Abstract(#br)The aim of this paper is to understand the similarities and differences in the accounting convergence process of the BRIC countries. The study examines the evolution of these countries’ accounting systems by developing a three-dimensional framework based on the...
作者:Mary E. Barth , Greg Clinch , Toshi Shibano
来源:[J].Journal of Accounting and Economics, 1999, Vol.26 (1), pp.201-235
摘要:... Harmonization effects result from interaction between two forces. Direct informational effects depend on whether harmonization increases or decreases GAAP precision. Expertise acquisition effects depend on benefits and costs to foreign investors of becoming domestic GAAP expe...
作者:Mustata Razvan V. , Matis Dumitru
来源:[J].Annals of the University of Oradea : Economic Science, 2009, Vol.3 (1), pp.1067
摘要:The issue of international accounting harmonization has achieved, mainly within the last decade, a significant dimension in the field of international accounting research. The main determinant factor for this state of the art is the process aiming at redu
作者:Matis Dumitru , Mustata Razvan V.
来源:[J].Annals of the University of Oradea: Economic Science, 2009, Vol.3 (1), pp.1067-1071
摘要:The issue of international accounting harmonization has achieved, mainly within the last decade, a significant dimension in the field of international accounting research. The main determinant factor for this state of the art is the process aiming at redu
作者:Raluca Valeria Ratiu , Adrian Tiron Tudor
来源:[J].Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice, 2014, Vol.24 (1), pp.51-71
摘要:The purpose of this study is to analyze the interest of Romanian accounting doctoral researchers regarding the process of international accounting harmonization. We analyzed the research outcomes, doctoral dissertations, with the subtopic on international harmonization for the pe...

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