|
|
|
|
|
Novi Wulandari Widiyanti, Bunga Maharani, Indah Purnamawati
Pág. 58 - 65
Application of IAS 41-Agriculture in developed countries contrast with agricultural entities conditions in developing countries especially for Indonesia. The adoption of IAS 41 makes DSAK-IAI issue PSAK 69 Agriculture intended for agricultural enti...
ver más
|
|
|
|
|
|
|
|
|
Sophia Brink
AbstractMost credit card issuers offer their card holders participation in a customer loyalty programme. On 1 July 2007 the IASB issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accounting treatment of customer lo...
ver más
|
|
|
|
|
|
|
|
|
Sophia Brink
AbstractCredit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting Standards Board (IASB) issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accou...
ver más
|
|
|
|
|
|
|
|
|
Gideon Els
AbstractIn the second part of her research, Sophia Brink again looks at the accounting treatment of credit card rewards programmes. In May 2014 the IASB and the United States Financial Accounting Standards Board (FASB), published IFRS 15
|
|
|
|
|
|
|
|
|
Ni Made Wisni Arie Pramuki,Bambang Subroto,Imam Subekti
Pág. 283 - 292
This study aimed to find out, empirically, the effect of myopic loss aversion and accounting information on the behavior of investors. The method used is pure experiment by using a 2×2 factorial design between subjects. The results show that myopic loss ...
ver más
|
|
|
|