搜索结果: 1-13 共查到“应用经济学 Accounting Standards”相关记录13条 . 查询时间(0.078 秒)
Accounting Standards for the Public and Non-profit Organization in the USA
Financial reporting GAAP GASB Governmental accounting standards board Not-for-profit organizations Public sector
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2016/1/27
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accountin...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border mergers Czech Republic Decisive Day Merger Project
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2016/1/26
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania [full text
Czech GAAP European Union Financial reporting International Financial Reporting Standards Lithuanian Business Accounting Standards (LBAS)
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2016/1/26
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
1993 Accounting standards for business enterprises (basic standards)
Business Enterprises Basic Standard
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2015/6/3
Article 1. In accordance with "The Accounting Law of the People's Republic of China", this Standard is
formulated to meet the needs of developing a socialist market economy in our country, to standa...
国际公共部门会计准则理事会（International Public Sector Accounting Standards Board，IPSASB）
国际公共部门会计准则理事会 International Public Sector Accounting Standards Board IPSASB
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2015/1/16
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC. The IPSASB rece...
美国政府会计准则委员会（Governmental Accounting Standards Advisory Council，GASAC)
美国政府会计准则委员会 会计
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2014/11/24
The Governmental Accounting Standards Advisory Council (GASAC) is responsible for consulting with the GASB on technical issues on the Board's agenda, project priorities, matters likely to require the ...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border Mergers Czech Republic Decisive Day Merger Project Opening Balance Sheet Valuation Report
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2010/10/21
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
The Changing Accounting Environment: International Accounting Standards and US implementation
Accounting Standards Capital Markets Transparency Measurement Issues Harmonization
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2010/10/18
Accounting provides useful information to decision makers, thus as the business
environment has changed so have the accounting standards that govern the presentation and
disclosure of information. I...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania
Financial Reporting European Union International Financial Reporting Standards Czech GAAP Lithuanian Business Accounting Standards (LBAS)
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2010/10/20
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
Balancing of the chosen intangible fixed assets according to the Czech accounting legislation, German accounting systems and international accounting standards
intangible fixed assets IAS/IFRS US GAAP German accounting systems goodwill
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2014/3/10
The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depr...
Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards
valuation tangible fixed assets Small and Medium-sized Entities (SME) IAS/IFRS US GAAP Human capital screening theory and education in agriculture
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2014/3/20
The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with...
2006 Accounting standards for business enterprises(detailed standards)
Accounting standards business enterprises
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2015/6/3
2006 Accounting standards for business enterprises(detailed standards)。
2006 Accounting Standards for Business Enterprises(Basic Standards)
Business Enterprises Basic Standard
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2015/6/3
In accordance with The Accounting Law of the People’s Republic of
China and other relevant laws and regulations, this Standard is formulated to prescribe
the recognition, measurement and reporting...