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Raisa Stephanie Janis,Novi S. Budiarso
Pág. 103 - 111
Profit entity is an organization that can be owned by the government or private sector owned, its main purpose is not for profit. One nonprofit entity engaged in religious church. As a nonprofit entity, the church should make financial statements account...
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Aria Farah Mita,Nurul Husnah
Pág. 427 - 438
This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited. Developing countries are supposed to get many benefits from the a...
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RamMohan R. Yallapragada, C. William Roe, Alfred G. Toma
For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are considered as the gold standard for financial reporting by companies all over the world. With the advent of globalization of capital markets and the proliferatio...
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Ali Fatih DALKILIC
Pág. 67 - 84
Revenue is a crucial number to users of financial statements in assessing an entity?s financial performance and position. In May 2014, the IASB and FASB published a new joint standard (IFRS 15 vs. ASC 606) on revenue recognition which replaces most of th...
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Hamidah Hamidah
The IFRS can be applied in the multi national company (MNC) and listing firms across the countrybut it does not mean it can replace the national accounting standards that have been owned by respectivecountries. The accounting standardization is not an ea...
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