Výsledky vyhľadávania - "Standard-setters"

The Role and Characteristics of National Accounting Standard Setters in the European Union: A Comparative Analysis

Autori: Ucieda Blanco, José Luis Santos Cabalgante, Beatriz Romero Fúnez, Dominga a ďalší

Prispievatelia: Ucieda Blanco, José Luis Santos Cabalgante, Beatriz Romero Fúnez, Dominga a ďalší

Zdroj: DIGITUM. Depósito Digital Institucional de la Universidad de Murcia
Universidad de Murcia
Biblos-e Archivo. Repositorio Institucional de la UAM
Universidad Autónoma de Madrid
Revista de Contabilidad: Spanish Accounting Review, Vol 28, Iss 1 (2025)

Predmety: Reguladores nacionales de contabilidad, CDU::6 - Ciencias aplicadas::65 - Gestión y organización. Administración y dirección de empresas. Publicidad. Relaciones públicas. Medios de comunicación de masas, HF5601-5689, Diferencias institucionales, Harmonization, Accounting regulation, Regulación contable, National Standard Setters, Normas contables, Economía, Accounting. Bookkeeping, Accounting standards, HG1-9999, Institutional differences, Finance

Popis súboru: application/pdf

Prístupová URL adresa: http://hdl.handle.net/10486/718044
https://doaj.org/article/3a16e6d49540489a9c9ac8b9d1822a3e

Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory

Autori: Aprile, Roberto Alexander, David Doni, Federica

Zdroj: Corporate Social Responsibility and Environmental Management. 30:2219-2233

Predmety: General Systems Theory, Integrated Reporting, materiality, stakeholder engagement, standard setters

Popis súboru: application/pdf

Prístupová URL adresa: https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2479
https://doi.org/10.1002/csr.2479
https://hdl.handle.net/10281/407195
https://hdl.handle.net/10446/243789
https://doi.org/10.1002/csr.2479

Ringraziamenti, con qualche notazione a margine

Autori: Antonella Brozzetti Antonella Brozzetti (a cura di) A. Brozzetti a ďalší

Prispievatelia: Antonella Brozzetti Antonella Brozzetti (a cura di) A. Brozzetti a ďalší

Predmety: KAs, mrel, GFC-Great financial crisi, bail-in, crisi finanziaria, riforma regolazione bancaria, pacchetto bancario, FSB, GFC-Great financial crisis, crisi finanziaria, riforma regolazione bancaria, global standard setters, KAs, FSB, BCBS, bail-in, pacchetto bancario, mrel, tlac, BCBS, tlac, global standard setters

Popis súboru: application/pdf; STAMPA

Prístupová URL adresa: https://hdl.handle.net/11365/1222595

Corporate Compliance in the Mechanism of International Financial Regulation ; Корпоративный комплаенс в механизме международного финансово-правового регулирования

Autori: Понаморенко, Владислав Евгеньевич

Zdroj: HSE University Journal of International Law; Vol 1 No 2 (2023); 32–41 ; Журнал ВШЭ по международному праву (HSE University Journal of International Law); Том 1 № 2 (2023); 32–41 ; 2949-5717 ; 10.17323/jil.2023.v1.i2

Predmety: soft law, international financial law, compliance, implementation, standard-setters, мягкое право, международное финансовое право, комплаенс, имплементация, стандарт-сеттеры

Popis súboru: application/pdf

Relation: https://jil.hse.ru/article/view/18187/16208; https://jil.hse.ru/article/view/18187

Dostupnosť: https://jil.hse.ru/article/view/18187
https://doi.org/10.17323/jil.2023.18187

Fair value accounting: a systematic literature review

Autori: Sampaio, Carlos Repositório Científico do Instituto Politécnico de Castelo Branco

Prispievatelia: Sampaio, Carlos Repositório Científico do Instituto Politécnico de Castelo Branco

Predmety: Fair value accounting, systematic literature review, standard setters, accounting, historical cost accounting, banks, assets, liabilities

Popis súboru: application/pdf

Dostupnosť: http://hdl.handle.net/10400.11/7094

Translating IPSAS into National Standards: An Illustrative Comparison between Spain and Portugal

Autori: Susana Jorge Isabel Brusca Sónia P. Nogueira a ďalší

Prispievatelia: Susana Jorge Isabel Brusca Sónia P. Nogueira a ďalší

Zdroj: Zaguán. Repositorio Digital de la Universidad de Zaragoza
Universidad de Zaragoza
Consejo Superior de Investigaciones Científicas (CSIC)

Predmety: Questionnaires, Translation, Actor network theory, 05 social sciences, Comparative analysis, Policy documents, Public sector accounting, Standard-setters, 0506 political science

Popis súboru: application/pdf

Prístupová URL adresa: https://zaguan.unizar.es/record/88507/files/texto_completo.pdf
http://zaguan.unizar.es/record/88507
https://www.tandfonline.com/doi/full/10.1080/13876988.2019.1579976
https://hdl.handle.net/10198/19813
https://hdl.handle.net/1822/83536

A grounded theory analysis of the pre-measurement phase for the accounting recognition of assets

Autori: El Tawy, Nevine Abdel Halim Tollington, T. Abdel-Kader, M.

Prispievatelia: El Tawy, Nevine Abdel Halim Tollington, T. Abdel-Kader, M.

Predmety: 657, Financial accounting, Financial reporting, Standard-setters, Intangible assets, Accounting recognition criteria

Prístupová URL adresa: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.582881

Can accounting standardization serve the public interest?

Autori: Crafts Alain Burlaud Burlaud, Alain

Prispievatelia: Crafts Alain Burlaud Burlaud, Alain

Zdroj: Audit Financiar. 16:365-372

Predmety: Accounting standards, standard setters, regulatory bodies, M 48, 0502 economics and business, 05 social sciences, [SHS.GESTION] Humanities and Social Sciences/Business administration, general interest JEL Classification: M 41

Popis súboru: application/pdf

Prístupová URL adresa: https://ideas.repec.org/a/aud/audfin/v16y2018i151p365.html

Cautiousness on convergence of accounting standards across countries

Autori: ANGELONI S.

Zdroj: Corporate Communications: An International Journal. 21:246-267

Predmety: Accounting regulation, Convergence, Harmonization, IFRS, Standard setters, US GAAP, 4. Education, 0502 economics and business, 05 social sciences, 16. Peace & justice, Accounting regulation, Convergence, Harmonization, IFRS, Standard setters, US GAAP

Prístupová URL adresa: https://air.unimi.it/handle/2434/812833
https://dialnet.unirioja.es/servlet/articulo?codigo=5410819
https://www.emerald.com/insight/content/doi/10.1108/CCIJ-06-2015-0034/full/pdf?title=cautiousness-on-convergence-of-accounting-standards-across-countries
https://iris.unimol.it/handle/11695/52431
https://www.emerald.com/insight/content/doi/10.1108/CCIJ-06-2015-0034/full/html

Can accounting standardization serve the public interest?

Zdroj: Audit Financiar, Vol 16, Iss 151, Pp 365-372 (2018)

Predmety: accounting standards, standard setters, regulatory bodies, general interest., Accounting. Bookkeeping, HF5601-5689, Finance, HG1-9999

Popis súboru: electronic resource

Relation: http://revista.cafr.ro/temp/Article_9582.pdf; https://doaj.org/toc/1844-8801

Prístupová URL adresa: https://doaj.org/article/4d707e49a18b4a5dbd676934a05b61e6

‘Says who?’ liquid authority and interpretive control in transnational regulatory regimes

Autori: Black, Julia

Zdroj: International Theory. 9:286-310

Predmety: 2. Zero hunger, transnational regulation, transnational standard setters, 05 social sciences, legitimacy, 15. Life on land, authority, 7. Clean energy, rule interpretation, 0506 political science

Prístupová URL adresa: http://eprints.lse.ac.uk/68918/1/Black_%27Says%20who%27%20liquid%20authority_author_2017%20LSERO.pdf
http://eprints.lse.ac.uk/68918/
https://www.cambridge.org/core/journals/international-theory/article/says-who-liquid-authority-and-interpretive-control-in-transnational-regulatory-regimes/6C027450FEA25A4012B35E6447837ECE
http://eprints.lse.ac.uk/68918/

Formal Participation in the EFRAG's Consultation Processes

Autori: Gäumann, Martin Dobler, Michael

Predmety: European Financial Reporting Advisory Group (EFRAG), International Financial Reporting Standards (IFRS), national standard-setters, legitimacy, standard-setting, European Financial Reporting Advisory Group (EFRAG), International Financial Reporting Standards (IFRS), nationale Standardsetzer, Legitimität, Standardsetzung, info:eu-repo/classification/ddc/650, ddc:650

Dostupnosť: https://tud.qucosa.de/id/qucosa%3A86103
https://tud.qucosa.de/api/qucosa%3A86103/attachment/ATT-0/

Sustainability Reporting: an overview on the current regulatory scenario

Autori: Simona Arduini Tommaso Beck Simona Arduini, Tommaso Beck a ďalší

Prispievatelia: Simona Arduini Tommaso Beck Simona Arduini, Tommaso Beck a ďalší

Predmety: Sustainability reporting, ESG, non-Financial reporting (NFF), Standard Setters, European Financial Reporting Advisory Group (EFRAG), International Sustainability Standards Board (ISSB)

Relation: info:eu-repo/semantics/altIdentifier/isbn/979-12-5977-270-1; ispartofbook:STUDI E RICERCHE DEL DIPARTIMENTO DI ECONOMIA AZIENDALE; volume:Unico; firstpage:59; lastpage:86; numberofpages:28; alleditors:Alberto Pezzi; https://hdl.handle.net/11590/460979

Dostupnosť: https://hdl.handle.net/11590/460979
https://doi.org/10.13134/979-12-5977-270-1

Accounting regulation for charities: international responses to IFRS adoption

Autori: Irvine, Helen Ryan, Chris

Zdroj: Pacific Accounting Review. 25:124-144

Predmety: charity accounting, charity regulator, regulatory space, 0502 economics and business, 05 social sciences, NFP accounting, 1. No poverty, accounting standard setters

Popis súboru: application/pdf

Prístupová URL adresa: https://eprints.qut.edu.au/219585/1/Irvine_and_Ryan_Pacific_Accounting_Review_Paper.pdf
https://eprints.qut.edu.au/61225/
https://www.emerald.com/insight/content/doi/10.1108/PAR-03-2012-0009/full/html
https://www.emeraldinsight.com/doi/10.1108/PAR-03-2012-0009
https://www.emerald.com/insight/content/doi/10.1108/PAR-03-2012-0009/full/pdf?title=accounting-regulation-for-charities-international-responses-to-ifrs-adoption

Fraud risk factors and auditing standards: A call for the replication of empirical research in an Islamic environment

Autori: Sitorus, Tumpal Wagner Scott, Donald Robert

Zdroj: The Arabian Journal of Accounting. 13:123-1417

Predmety: auditing standards and standard setters, 9. Industry and infrastructure, 05 social sciences, contextual factors, 1. No poverty, Educational Assessment, 16. Peace & justice, structural equations modelling, Accounting, 8. Economic growth, 0502 economics and business, and Research, Business, Evaluation, Fraud risk factors

Prístupová URL adresa: http://epubs.scu.edu.au/bus_pubs/88/
https://journal.uob.edu.bh:443/handle/123456789/1625

The process of convergence between IFRS and US GAAP : current status and open issues

Autori: ANGELONI S.

Predmety: Accounting regulation, Convergence, Harmonization, IFRS, Standard setters, US GAAP, Accounting regulation, Convergence, Harmonization, IFRS, Standard setters, US GAAP

Prístupová URL adresa: https://hdl.handle.net/2434/812916
https://hdl.handle.net/11695/48196

Reports on payments to governments: a report on early developments and experiences.

Autori: Chatzivgeri, Eleni Chew, Lynsie Crawford, Louise a ďalší

Predmety: Payments to governments, Accounting law, Government, Regulators, Standard setters, United Kingdom

Relation: http://hdl.handle.net/10059/2700

Dostupnosť: http://hdl.handle.net/10059/2700
https://rgu-repository.worktribe.com/file/247025/1/CHATZIVGERI%202017%20Reports%20on%20payments%20to%20governments

Reports on payments to governments: a report on early developments and experiences

Autori: Chatzivigeri E Chew L Crawford L a ďalší

Predmety: Payments to governments, Government, Regulators, Accounting law, Standard setters, United Kingdom

Popis súboru: application/pdf

Prístupová URL adresa: http://hdl.handle.net/10059/2700

Benjamin Nguyen

Autori: Antoine Vion François-xavier Dudouet Ioana Manolescu a ďalší

Prispievatelia: Antoine Vion François-xavier Dudouet Ioana Manolescu a ďalší

Zdroj: http://hal.archives-ouvertes.fr/docs/00/45/33/46/PDF/websci09_submission_164.pdf.

Predmety: Sociology. of Standard Setters

Popis súboru: application/pdf

Relation: http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.393.4519

Dostupnosť: http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.393.4519
http://hal.archives-ouvertes.fr/docs/00/45/33/46/PDF/websci09_submission_164.pdf

The WebStand Project

Autori: Benjamin Nguyen François-xavier Dudouet Dario Colazzo a ďalší

Prispievatelia: Benjamin Nguyen François-xavier Dudouet Dario Colazzo a ďalší

Zdroj: http://pierre.senellart.com/publications/nguyen2009webstand.pdf.

Predmety: Sociology. of Standard Setters

Popis súboru: application/pdf

Relation: http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.175.7959; http://pierre.senellart.com/publications/nguyen2009webstand.pdf

Dostupnosť: http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.175.7959
http://pierre.senellart.com/publications/nguyen2009webstand.pdf