[PDF] Top 20 Directory UMM :Data Elmu:jurnal:T:The International Journal Of Accounting:Vol35.Issue1.2000:

... University of Illinois, Urbana-Champaign Chee ...University of Texas ± Austin, Austin Bryan Cloyd, University of Illinois, Urbana-Champaign Eugene Comisky, Georgia Institute Tech, Atlanta Teresa ... Lihat dokumen lengkap

... number of studies have attempted to evaluate the IASC's international accounting harmonization efforts (Nair and Frank, 1981; Evans and Taylor, 1982; McKinnon and Janell, 1984; Doupnik and ... Lihat dokumen lengkap

... and the survey findings at considerable ...sketches of the accounting requirements of 80 countries in all regions of the world, and, in one of his chapters, he ... Lihat dokumen lengkap

... for the adoption of International Accounting Standards in ...because of Canada's close tied with the United States,'' but, the article argues, ``there are many compelling ... Lihat dokumen lengkap

... on the history, structure, and operation of the IASC and covering all of the topical areas encompassed by the extant International Accounting Standards (IASs) and ... Lihat dokumen lengkap

... edition of the semiannual journal, Pacific Accounting Review, contains 23 Millennium Essays to celebrate New Zealand's ``unique position as first into the future,'' for an outpost on ... Lihat dokumen lengkap

... Improved accounting for intangible assets is one of the major challenges to future financial ...way of dealing with intangible resources is believed to have increasingly reduced the ... Lihat dokumen lengkap

... in the prospectuses of construction firms' IPOs is an important explanatory variable of earnings forecasts made by investment ...explain the offer prices set by investment bankers in ... Lihat dokumen lengkap

... while the book provides useful lists of pros and cons relating to different tax issues, it generally does not clarify the criteria that readers could use for effective decision ...listing the ... Lihat dokumen lengkap

... that the analysis chapters focus too heavily on fundamental analysis, as a result of reviewing the text I am more convinced than ever that every student of accounting or finance should ... Lihat dokumen lengkap

... purpose of the book, to present the early formative influences of the development of financial reporting regulations for limited liability companies in a number of Western ... Lihat dokumen lengkap

... that the French have called upon the national treasure of the French language as the arbiter of which international accounting standards may be used in the ... Lihat dokumen lengkap

... use the reconciled amounts but because they do not trust Swedish accounting as much as US ...GAAP/IAS. The reconciliation is viewed as an ``insurance policy'' against the potential for poor ... Lihat dokumen lengkap

... experience, the need for information on accounting theory and practice in other countries is ...as the European Single Market took shape, there were a number of books published that provided ... Lihat dokumen lengkap

... by the Department of Accounting of the Universitat de Valencia and sponsored by Comparative International Governmental Accounting Re- search ...permeate the papers: ... Lihat dokumen lengkap

... most of the descrip- tion and explanation seems to have been taken from, or is heavily based upon, the firm's 830-page handbook, Understanding IAS (see Capsule Commentaries, ...beyond the ... Lihat dokumen lengkap

... on accounting and its role in society, and this special edition of Pacific Accounting Review helps fill the ...though the new millennium will not arrive until January 1, 2001, ... Lihat dokumen lengkap

... Most of the regulatory interest has been directed towards disclosure ...issues. The effect of culture on disclosure practices has been investigated often with the intent of ... Lihat dokumen lengkap

... In the public sector, besides typical resources, there are substantial non-financial resources, such as infrastructure, cultural heritage resources, natural resources, military resources, intangibles, ...etc. ... Lihat dokumen lengkap

... First, the authors made a selection of six Middle East Islamic countries (Egypt, Saudi Arabia, Turkey, Bahrain, the United Arab Emirates, and Qatar) with a total population of 151 million, and ... Lihat dokumen lengkap