Sorry! No results found
Please visit us back tomorrow as we add 10, 000 new research topics everyday!
About 10 results ( 0,29 seconds)
IASB announced that they have completed the first phase of the development of an improved conceptual framework for the US Generally Accepted Accounting Practices (GAAP) and International Financial Reporting Standards (IFRS) (www.ifrs.org, n...
IASB (IASC, 1989) and FASB (FASB, 1980a, 1980b, 1984, 1985). (IASB 2010, 1) Qualitative Characteristics of Financial Statement These are quality characteristics of a financial statement which includes the information in the in framework tha...
IASB conceptual framework, particularly the qualitative characteristics within the framework. Characteristics comprises of two elements; • Relevance: Financial information is relevant if it is able to make a difference in users' decisions, ...
IASB The International Accounting Standards Board (IASB) is a privately-funded, independent standardization body that is responsible for developing and promoting the use of the "International Financial Reporting Standards", which are used w...
IASB and FASB convergence project will be discussed in detail. Discussion The Securities and Exchange Commission (SEC) noted that the key issue associated with a continued expansion of the use of fair-value accounting lies in the importance...
operate on a global scale. Each country has a different set of rules and regulations and this is no different when it comes to accounting criteria. Global business requires added consideration in the way of accounting reporting criteria and...
compare financial position to the competitors, as well as facing other necessary problem that needed to solve. Accounting system is varying with countries. Although there are signs of integrating accounting standards which you encounter gre...