Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue4.2000:
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Although this Framework does not deal directly with such concepts, the application of the principal qualitative characteristics and of appropriate accounting standards normally
The Foreword summarizes the objectives of the publication: (1) to give investors a tool for comparing companies that use either US GAAP or International Accounting Standards (IASs)
This study seeks to contribute to the literature on international accounting harmonization by (a) examining and evaluating further the relevance of the International
Thus, as predicted by the research model, the Big Six firms' specific resource capabilities interacted with the foreign business environment to influence the development of
The national laws and regulations which aim at safeguarding audit quality can be classified into three categories: (1) those relating to the contents of the audit (competence,
It concludes that efforts to develop a budget for the Lysogorski raion were hampered by (1) lack of generally accepted accounting principles, (2) the transfer of
Single ear weight was analysed in detail in order to assess the cause of the differences in efficiency of yield formation and N uptake as affected by N fertiliser treatment..
We focused on two kinds of variables given as output by the CERES-Maize model; (a) final simulations of biomass, grain yield, yield components, maximum LAI and
