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Material Type: Article
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Impacts of the elimination of the proportionate consolidation on Itaúsa financial statementsRevista Contabilidade & Finanças, 2018-05, Vol.29 (77), p.213-228 [Peer Reviewed Journal]COPYRIGHT 2018 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2018 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201804470Full text available |
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Material Type: Article
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Does IFRS 9 Consider Financial Statement Users’ Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCIEstudios de economía aplicada, 2018-05, Vol.36 (2), p.515-536Copyright Estudios de Economía Aplicada May 2018 ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1133-3197 ;EISSN: 1697-5731Full text available |
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3 |
Material Type: Article
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Internet Availability for Financial Statements in the Municipalities of Grande Florianópolis Region. Years 2000 to 2013Contabilidad y negocios, 2015-01, Vol.10 (20), p.23-41ISSN: 1992-1896 ;EISSN: 2221-724X ;DOI: 10.18800/contabilidad.201502.002Full text available |
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Material Type: Book
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Contabilidad Financiera BásicaEISBN: 8418177217 ;EISBN: 9788418177217 ;OCLC: 1356006386Full text available |
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5 |
Material Type: Article
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Homologación de políticas contables para consolidación de estados financieros del sector públicoRevista venezolana de gerencia, 2019, Vol.24 (2), p.393-408 [Peer Reviewed Journal]Copyright Universidad del Zulia 2019 ;ISSN: 1315-9984 ;EISSN: 2477-9423 ;DOI: 10.37960/revista.v24i2.31500Full text available |
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6 |
Material Type: Article
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Factors affecting the quality of financial statement audit services: The case of VietnamOnomazein : revista de linguística y traducción del Instituto de Letras de la Pontificia Universidad Católica de Chile, 2023-12 (62), p.123 [Peer Reviewed Journal]COPYRIGHT 2023 Pontificia Universidad Catolica de Chile, Facultad de Letras ;ISSN: 0717-1285Full text available |
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7 |
Material Type: Article
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Airports' public infrastructure and sources of inefficiencyJournal of Economics, Finance and Administrative Science, 2023-01, Vol.28 (55), p.176-196 [Peer Reviewed Journal]COPYRIGHT 2023 Universidad ESAN, Peru ;Ane Elixabete Ripoll-Zarraga. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-12-2021-0269Full text available |
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8 |
Material Type: Article
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Creative accounting practices in financial statements and the prevention of tax fraud in EcuadorRevista Arbitrada Interdisciplinaria Koinonía (Online), 2020-09, Vol.5 (4), p.388-417 [Peer Reviewed Journal]ISSN: 2542-3088 ;EISSN: 2542-3088 ;DOI: 10.35381/r.k.v5i4.964Full text available |
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9 |
Material Type: Article
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Inventory control in the shrimp sector and its contribution in the financial statementsRevista Arbitrada Interdisciplinaria Koinonía (Online), 2020-09, Vol.5 (4), p.4-33 [Peer Reviewed Journal]ISSN: 2542-3088 ;EISSN: 2542-3088 ;DOI: 10.35381/r.k.v5i4.937Full text available |
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10 |
Material Type: Article
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Eric Poirier and Daniel Gallego-Hernandez , Business and Institutional Translation: New Insights and ReflectionsHermēneus (Soria, Spain), 2020-01 (22), p.491 [Peer Reviewed Journal]COPYRIGHT 2020 Universidad de Valladolid ;ISSN: 1139-7489 ;DOI: 10.24197/her.22.2020.491-496Full text available |
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11 |
Material Type: Article
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Main consequences of IFRS adoption: analysis of existing literature and suggestions for further researchRevista Contabilidade & Finanças, 2015-05, Vol.26 (68), p.126-139 [Peer Reviewed Journal]COPYRIGHT 2015 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2015 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201500090Full text available |
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12 |
Material Type: Article
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Reconocimiento, medición contable y presentación en los estados financieros del capital intelectualRevista venezolana de gerencia, 2017-07, Vol.22 (79), p.449-466 [Peer Reviewed Journal]Copyright Universidad del Zulia Jul-Sep 2017 ;ISSN: 1315-9984 ;EISSN: 2477-9423 ;DOI: 10.31876/revista.v22i79.23033Full text available |
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13 |
Material Type: Article
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Detección de posible manipulación de estados financieros, aplicación del modelo Beneish M-score en empresas colombianasRevista venezolana de gerencia, 2022-10, Vol.27 (100), p.1577 [Peer Reviewed Journal]Copyright Universidad del Zulia Oct-Dec 2022 ;ISSN: 1315-9984 ;EISSN: 2477-9423 ;DOI: 10.52080/rvgluz.27.100.18Full text available |
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14 |
Material Type: Article
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The Ethical Reporting of Non-GAAP Performance MeasuresRevista Contabilidade & Finanças, 2016-01, Vol.27 (70), p.7-11 [Peer Reviewed Journal]COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2016 ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201690090Full text available |
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15 |
Material Type: Article
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Accessing financial reports and corporate events with GetDFPData/Acessando relatorios financeiros e eventos corporativos com GetDFPDataRevista Brasileira de Financas, 2019-07, Vol.17 (3), p.85 [Peer Reviewed Journal]COPYRIGHT 2019 Sociedade Brasileira de Financas ;ISSN: 1679-0731Full text available |
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16 |
Material Type: Article
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Consolidación de estados financieros en el sector público en Colombia, conveniencia de realización en el caso del Distrito CapitalContaduría Universidad de Antioquia, 2020-07 (76), p.135-158 [Peer Reviewed Journal]Copyright Universidad de Antioquía Jan-Jun 2020 ;ISSN: 0120-4203 ;EISSN: 2590-4604 ;DOI: 10.17533/udea.rc.n76a07Full text available |
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17 |
Material Type: Article
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Treinta años desde la aplicación de las Normas Internacionales de Información Financiera en Uruguay: impacto e implicancia de su primera aplicaciónContabilidad y negocios, 2022-01, Vol.17 (33), p.9-562022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1992-1896 ;ISSN: 2221-724X ;EISSN: 2221-724X ;DOI: 10.18800/contabilidad.202201.001Full text available |
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18 |
Material Type: Article
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Analyzing Accounting As a Power Device from Michael Foucault’s PerspectiveESPOCH congresses, 2022-10, Vol.2 (6), p.1740-1749 [Peer Reviewed Journal]ISSN: 2789-5009 ;EISSN: 2789-5009 ;DOI: 10.18502/espoch.v2i6.12232Full text available |
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19 |
Material Type: Article
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Dominio del concepto de responsabilidad sobre la presentación financiera por los estudiantes de dos universidades de la ciudad de Cali, ColombiaCriterio Libre, 2020-12, Vol.18 (33), p.179-200LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1900-0642 ;EISSN: 2323-0886 ;DOI: 10.18041/1900-0642/criteriolibre.2020v18n33.6515Full text available |
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Material Type: Article
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DETERMINANTS OF READABILITY OF NOTES TO THE FINANCIAL STATEMENTS FROM BRAZILIAN COMPANIES/ DETERMINANTES DA LEGIBILIDADE DAS NOTAS EXPLICATIVAS DE COMPANHIAS BRASILEIRAS/ DETERMINANTES DE LA LEGIBILIDAD DE LAS NOTAS EXPLICATIVAS DE LAS EMPRESAS BRASILENASRevista Gestão, finanças e contabilidade, 2019-09, Vol.9 (3), p.31 [Peer Reviewed Journal]COPYRIGHT 2019 Universidade do Estado da Bahia ;ISSN: 2238-5320 ;EISSN: 2238-5320Full text available |