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Hojatollah Atashi Golestani,Seyyed Mohammad Hosseini,Ehsan Mehrjoo
Pág. 54 - 61
In Iranian Accounting Standard, cash flows statement includes five elements. This is justifiable considering all discussions that exist in International Accounting Standard No.7 (IAS 7). This new representation method has raised many debates on its usefu...
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Hasyyati Yusrina,Mukhtaruddin Mukhtaruddin,Luk Luk Fuadah,Zunaidah Sulong
Pág. 433 - 447
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior stan...
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Oksana Viktorovna Shumakova,Oleg Anatolyevich Blinov,Sergey Leonidovich Khrabrykh,Tatyana Gennadyevna Mozzherina,Olga Nikolaevna Kryukova
Pág. 172 - 178
The subject of the research is the set of theoretical and practical approaches to the recognition of assets of the agricultural enterprises of the Omsk region in the accounting under IFRS. The research objective is the development of an optimal test...
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Muhammad Mustapha Bagudo,Kamarul Bahrain Bin Abdul Manaf,Rokiah Bt. Ishak
Pág. 101 - 104
The study examines how proactive monitoring by regulatory authorities and external auditors affect compliance with International Financial Reporting Standard (IFRS) in Nigeria. Data is hand collected from 154 companies that mandatorily adopted IFRS in th...
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Farahnaz Orojali Zadeh,Siti Zaleha Abdul Rasid,Rohaida Basiruddin,Nor Aiza Mohammmed Zamil,Amin Vakilbashi
Pág. 1092 - 1096
This study discusses the development of risk disclosure policy in Malaysia after the 1997 financial crisis and provides evidence on the importance of risk disclosure over the recent years. Analysis on the trend of risk disclosure based on the new develop...
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