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Leopoldo A. Sánchez Castaños
Pág. 6 - 35
Este trabajo de investigación tiene como objetivo analizar en qué consiste la contabilidad de cobertura, partiendo del Marco Conceptual para la información financiera emitido por IASB y, principalmente, sobre cómo es su reconocimiento en los estados...
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Peter Harris
International Reporting Standards (IFRS) has become the required framework for most of the world financial markets effective on January 1, 2011. The United States is in a transformation stage, and it has not yet been determined when the US will adopt IFR...
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Peter Harris, William Stahlin, Moade Fawzi Shubita
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and Ne...
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Dahli Gray, Clemense Ehoff Jr.
The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are ana...
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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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Karen T. Cascini, Alan DelFavero, Ryan Bezner
Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business net income. During the 2000s, a multitu...
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Elena Hlaciuc,Veronica Grosu,Marian Socoliuc,Geanina Maciuca
Pág. 140 - 145
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Ionela Cristina Breahna Pravat
The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks repres...
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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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Ionela Cristina Breahna Pravat,Diana-Maria Diaconu
International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, ...
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