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1
Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements
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Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements

Revista 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: 10.1590/1808-057x201804470

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2
Does IFRS 9 Consider Financial Statement Users’ Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI
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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 OCI

Estudios de economía aplicada, 2018-05, Vol.36 (2), p.515-536

Copyright 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: 1697-5731

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3
Internet Availability for Financial Statements in the Municipalities of Grande Florianópolis Region. Years 2000 to 2013
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Article
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Internet Availability for Financial Statements in the Municipalities of Grande Florianópolis Region. Years 2000 to 2013

Contabilidad y negocios, 2015-01, Vol.10 (20), p.23-41

ISSN: 1992-1896 ;EISSN: 2221-724X ;DOI: 10.18800/contabilidad.201502.002

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4
Contabilidad Financiera Básica
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Book
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Contabilidad Financiera Básica

EISBN: 8418177217 ;EISBN: 9788418177217 ;OCLC: 1356006386

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5
Homologación de políticas contables para consolidación de estados financieros del sector público
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Article
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Homologación de políticas contables para consolidación de estados financieros del sector público

Revista 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.v24i2.31500

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6
Factors affecting the quality of financial statement audit services: The case of Vietnam
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Article
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Factors affecting the quality of financial statement audit services: The case of Vietnam

Onomazein : 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: 0717-1285

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7
Airports' public infrastructure and sources of inefficiency
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Article
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Airports' public infrastructure and sources of inefficiency

Journal 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-12-2021-0269

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8
Creative accounting practices in financial statements and the prevention of tax fraud in Ecuador
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Article
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Creative accounting practices in financial statements and the prevention of tax fraud in Ecuador

Revista 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.v5i4.964

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9
Inventory control in the shrimp sector and its contribution in the financial statements
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Article
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Inventory control in the shrimp sector and its contribution in the financial statements

Revista 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.v5i4.937

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10
Eric Poirier and Daniel Gallego-Hernandez , Business and Institutional Translation: New Insights and Reflections
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Article
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Eric Poirier and Daniel Gallego-Hernandez , Business and Institutional Translation: New Insights and Reflections

Hermēneus (Soria, Spain), 2020-01 (22), p.491 [Peer Reviewed Journal]

COPYRIGHT 2020 Universidad de Valladolid ;ISSN: 1139-7489 ;DOI: 10.24197/her.22.2020.491-496

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11
Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research
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Article
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Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research

Revista 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: 10.1590/1808-057x201500090

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12
Reconocimiento, medición contable y presentación en los estados financieros del capital intelectual
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Article
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Reconocimiento, medición contable y presentación en los estados financieros del capital intelectual

Revista 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.v22i79.23033

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13
Detección de posible manipulación de estados financieros, aplicación del modelo Beneish M-score en empresas colombianas
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Article
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Detección de posible manipulación de estados financieros, aplicación del modelo Beneish M-score en empresas colombianas

Revista 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.27.100.18

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14
The Ethical Reporting of Non-GAAP Performance Measures
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Article
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The Ethical Reporting of Non-GAAP Performance Measures

Revista 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: 10.1590/1808-057x201690090

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15
Accessing financial reports and corporate events with GetDFPData/Acessando relatorios financeiros e eventos corporativos com GetDFPData
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Article
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Accessing financial reports and corporate events with GetDFPData/Acessando relatorios financeiros e eventos corporativos com GetDFPData

Revista Brasileira de Financas, 2019-07, Vol.17 (3), p.85 [Peer Reviewed Journal]

COPYRIGHT 2019 Sociedade Brasileira de Financas ;ISSN: 1679-0731

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16
Consolidación de estados financieros en el sector público en Colombia, conveniencia de realización en el caso del Distrito Capital
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Article
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Consolidación de estados financieros en el sector público en Colombia, conveniencia de realización en el caso del Distrito Capital

Contaduría 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.n76a07

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17
Treinta años desde la aplicación de las Normas Internacionales de Información Financiera en Uruguay: impacto e implicancia de su primera aplicación
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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 aplicación

Contabilidad y negocios, 2022-01, Vol.17 (33), p.9-56

2022. 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.202201.001

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18
Analyzing Accounting As a Power Device from Michael Foucault’s Perspective
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Article
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Analyzing Accounting As a Power Device from Michael Foucault’s Perspective

ESPOCH congresses, 2022-10, Vol.2 (6), p.1740-1749 [Peer Reviewed Journal]

ISSN: 2789-5009 ;EISSN: 2789-5009 ;DOI: 10.18502/espoch.v2i6.12232

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19
Dominio del concepto de responsabilidad sobre la presentación financiera por los estudiantes de dos universidades de la ciudad de Cali, Colombia
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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, Colombia

Criterio Libre, 2020-12, Vol.18 (33), p.179-200

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: 1900-0642 ;EISSN: 2323-0886 ;DOI: 10.18041/1900-0642/criteriolibre.2020v18n33.6515

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20
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 BRASILENAS
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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 BRASILENAS

Revista 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: 2238-5320

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