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Material Type: Article
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Reporting and Disclosure of Investments in Sustainable DevelopmentSustainability, 2021-01, Vol.13 (2), p.908 [Peer Reviewed Journal]2021. This work is licensed under http://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2071-1050 ;EISSN: 2071-1050 ;DOI: 10.3390/su13020908Full text available |
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Material Type: Article
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Fair value accounting impact on decision-usefulness of accounting information: evidence from accounting standards update 2016–01 on the US insurance industryJournal of financial reporting & accounting, 2022-01, Vol.20 (5), p.926-952 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-12-2020-0352Full text available |
3 |
Material Type: Article
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Expected Credit Loss Under IFRS-9 and Impact of COVID-19South Asian journal of management, 2022-01, Vol.29 (1), p.166-180 [Peer Reviewed Journal]Copyright AMDISA Secretariat Jan-Mar 2022 ;ISSN: 0971-5428Full text available |
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IMPLEMENTATION OF IFRSs 9, 15, AND 16 TOWARDS ACCOUNTING INFORMATION QUALITY: AN INDONESIAN CASE STUDYAcademy of Accounting and Financial Studies journal, 2021-01, Vol.25, p.1-8 [Peer Reviewed Journal]Copyright Jordan Whitney Enterprises, Inc 2021 ;ISSN: 1096-3685 ;EISSN: 1528-2635Full text available |
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Preliminary impact of IFRS 9 implementation on the Lebanese banking sectorAccounting and management information systems, 2021-09, Vol.20 (3), p.369-401 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies 2021 ;ISSN: 1583-4387 ;ISSN: 1843-8105 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2021.03001Full text available |
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Material Type: Article
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The extent of compliance with FRS 101 standard: Malaysian evidenceJournal of applied accounting research, 2017-01, Vol.18 (1), p.87-115 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2017 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-10-2013-0078Full text available |
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Material Type: Article
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ACCOUNTING TREATMENTS SPECIFIC TO FINANCIAL ASSETSBulletin of the Transilvania University of Brașov. Series V, Economic science, 2018-07, Vol.11 (2), p.165-1722018. This work is published under NOCC (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2065-2194Full text available |
8 |
Material Type: Book
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Afghanistan - Public Sector Accounting and Auditing : A Comparison to International StandardsCC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World BankDigital Resources/Online E-Resources |
9 |
Material Type: Article
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IFRS application in SloveniaAccounting and management information systems, 2014-06, Vol.13 (2), p.351 [Peer Reviewed Journal]Copyright Bucharest Academy of Economic Studies Jun 2014 ;ISSN: 1843-8105 ;EISSN: 2559-6004Full text available |
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Material Type: Article
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THE FREQUENCY, MAGNITUDE, AND MEASUREMENT SUBJECTIVITY ASSOCIATED WITH LIABILITIES REPORTED AT FAIR VALUEAcademy of Accounting and Financial Studies journal, 2015-01, Vol.19 (1), p.160 [Peer Reviewed Journal]Copyright Jordan Whitney Enterprises, Inc 2015 ;ISSN: 1096-3685 ;EISSN: 1528-2635Full text available |
11 |
Material Type: Article
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Estimation and valuation in accountingJournal of economic development, environment and people, 2014-01, Vol.3 (1), p.38-49 [Peer Reviewed Journal]Copyright Editura Fundatiei Romania de Maine 2014 ;2014. This work is published under http://creativecommons.org/licenses/by-nc-sa/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2285-3642 ;EISSN: 2285-3642 ;DOI: 10.26458/jedep.v3i1.61Full text available |
12 |
Material Type: Article
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Risks of IFRS-based taxation: The application of section 24JB by authorised users to hedged relationshipseJournal of tax research, 2017-09, Vol.15 (1), p.119-135 [Peer Reviewed Journal]Copyright University of New South Wales Sep 2017 ;ISSN: 1448-2398Full text available |
13 |
Material Type: Article
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Fair value accounting and the financial crisis: a literature-based analysisJournal of financial reporting & accounting, 2016-01, Vol.14 (1), p.49-71 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2016 ;ISSN: 1985-2517 ;EISSN: 2042-5856 ;DOI: 10.1108/JFRA-05-2014-0049Full text available |
14 |
Material Type: Article
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The purpose of tax law: A perspective on financial instruments' fair value adjustments in PortugaleJournal of tax research, 2017-12, Vol.15 (3), p.387-401 [Peer Reviewed Journal]Copyright University of New South Wales Dec 2017 ;ISSN: 1448-2398Full text available |
15 |
Material Type: Article
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CONTINUOUS IMPROVEMENTS OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS CONCERNING EQUITIESKnowledge horizons : economics, 2017-01, Vol.9 (1), p.6-13 [Peer Reviewed Journal]Copyright Dimitrie Cantemir Christian University 2017 ;ISSN: 2069-0932 ;EISSN: 2066-1061Full text available |
16 |
Material Type: Article
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The impact of IFRS 7 on the significance of financial instruments disclosureAccounting research journal, 2016-09, Vol.29 (3), p.241-273 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2016 ;ISSN: 1030-9616 ;EISSN: 1839-5465 ;DOI: 10.1108/ARJ-08-2013-0055Full text available |
17 |
Material Type: Article
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Financial Instruments in Modern Accounting ManagementKnowledge horizons : economics, 2015-10, Vol.7 (4), p.85 [Peer Reviewed Journal]Copyright Dimitrie Cantemir Christian University 2015 ;ISSN: 2069-0932 ;EISSN: 2066-1061Full text available |
18 |
Material Type: Book
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Using the balance sheet approach in surveillance: framework and data sources and availability.ISBN: 1452745277 ;ISBN: 1589066049 ;ISBN: 9781452745275 ;ISBN: 9781451933000 ;ISBN: 9781589066045 ;ISBN: 1451933002 ;EISBN: 1452745277 ;EISBN: 9781452745275 ;OCLC: 867926574Full text available |
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Material Type: Article
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Impacts of FRS139 adoption on value relevance of financial reporting in MalaysiaManagerial finance, 2016-07, Vol.42 (7), p.706-721 [Peer Reviewed Journal]Emerald Group Publishing Limited ;Emerald Group Publishing Limited 2016 ;ISSN: 0307-4358 ;EISSN: 1758-7743 ;DOI: 10.1108/MF-06-2015-0167Full text available |
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Material Type: Book
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Using the Balance Sheet Approach in Surveillance: Framework, Data Sources, and Data AvailabilityISBN: 9781451908947 ;ISBN: 9781452725932 ;ISBN: 9781451863604 ;ISBN: 1451863608 ;ISBN: 1451908946 ;ISBN: 1452725934 ;EISBN: 9781451908947 ;EISBN: 1451908946 ;OCLC: 647529809Full text available |