Showing 1 - 20 results of 27 for search '"International Federation of Accountants"', query time: 0.16s Refine Results
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    IFRS SIMPLIFICAT PENTRU ÎNTREPRINDERI MICI ŞI MIJLOCII by Borlea Nicolae Sorin, Breban Ludovica, Achim Monica Violeta

    Published 2011-01-01
    “…Accounting harmonization with the requirements of the International Accounting Standards(IAS/IFRS) and with the European Directives is achieved by the implication of professionalinstitutions as the International Accounting Standards Board (IASB), the InternationalFederation of Accountants, the Federation of European Accountant Experts and others, theharmonization being an important challenge for professionals in the field and also for thebusiness environment. …”
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    Article
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    Determinants of management accounting Control system in Malaysian manufacturing companies by Tuan Zainun Tuan Mat, Malcolm Smith, Hadrian Djajadikerta

    Published 2010
    “…Results of this study showed that, the level of management accounting practices in Malaysian manufacturing companies were consistent with the International Federation of Accountants (IFAC) frameworks on the management accounting evolution. …”
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    Article
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    A Scientific Worldview Of Accounting Ethics And Governance Education: The Right Footing Of International Education Standard 4, But... by Salleh, Arfah, Ahmad, Aziuddin

    Published 2012
    “…In light of the existence of the International Education Standard (IES) 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC), the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. …”
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    Article
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    Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus design by Óscar Alfredo Díaz-Becerra, Mariana Gisella Montes Bravo, Jesús Humberto Cruz Talla, Linda Esperanza Sayan Moreno

    Published 2020-08-01
    “…Ethical education for public accounting involves incorporating the requirements established by the International Accounting Education Standards issued by the International Federation of Accountants. Therefore, it was important to carry out a study to characterize the elements included in the ethics courses syllabi from accounting faculties of the Peruvian Network of Universities (RPU). …”
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    Article
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    Accounting policies and practices applicable for the impairment of assets that generate income other than cash flows by Marinela Daniela MANEA

    Published 2016-07-01
    “…Starting with 2005, at an European level, the European Commission alongside the International Federation of Accountants (IFAC) promoted the implementation of accrual accounting within the public sector and, by default, the shift from cash accounting to accrual accounting, as well as the development of financial statements based on the International Public Sector Accounting Standards (IPSAS). …”
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    Article
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    A scientific worldview of accounting ethics and governance education: the right footing of International Education Standard 4, but… by Salleh, Arfah, Ahmad, Aziuddin

    Published 2012
    “…In light of the existence of the International Education Standard (IES) 4 specifically on ethics as the relevant framework developed by the International Federation of Accountants (IFAC), the discussion in this paper centres on the requirement of IES 4 and the manner it is suggested for implementation. …”
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    Article
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    The structural and functional changes of management accountants / Aliza Ramli and Suzana Sulaiman by Ramli, Aliza, Sulaiman, Suzana

    Published 2006
    “…According to International Federation ofAccountants Committee (IFAC), management accounting has evolved from focusing on cost determination and financial control to creation of value through effective use of resources. …”
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    Article
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    The impact of the adoption of international accounting and auditing standards on corruption perception by Kurniawati, Elisabeth Penti, Achjari, Didi

    Published 2022
    “…Data from 130 countries during three years were collected from Transparency International, Worldwide Governance Indicators, International Federation of Accountants, World Economic Forum, World Bank, Freedom House and World Justice Project. …”
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    Article
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    NAfMA as a value creation tool: Malaysian scenario / Suzana Sulaiman, Normah Omar and Ibrahim Kamal Abdul Rahman by Sulaiman, Suzana, Omar, Normah, Abdul Rahman, Ibrahim Kamal

    Published 2005
    “…The NAfMA Best Practice is assessed on the basis of the management accounting best practice conceptual framework proposed by the International Federation of Accountants (IFAC). The participating companies were assessed on criteria, which include management accounting information, leadership, resource management, customer/market focus, partnership management, value creating, business results/performance measurement and corporate social responsibility. …”
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    Harmonization between international accounting standards and the provisions of the Islamic sharia for the management of WAQF assets. by Rosmani, Arieff Salleh, Mohamed Alyass, Ahmed Mohamed Hassan

    Published 2022
    “…With the growth of the Waqf sector and the increase in its activities and the problems facing it and the risks and its needs for accounting standards that are compatible with the best accounting practices in Awqaffoundations, it was necessary to turn to the International Accounting Standards for the public sector, which are based on their application in preparing financial statements of general purpose for public sector establishments that refer to the financial statements issued to users who are unable to request financial statements that meet their specific information needs in order to achieve international compatibility with those standards, and it was developed through the International Accounting Standards Board in the Public Sector , which was established through the International Federation of Accountants .…”
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    THE ROLE OF ACCOUNTING IN PROVIDING SUSTAINABLE DEVELOPMENT AND NATIONAL SAFETY OF UKRAINE by L. M. Akimova, S. O. Levytska, K. V. Pavlov, V. R. Kupchak, M. I. Karpa

    Published 2019-09-01
    “…Therefore, we need to consider how accounting can affect the sustainable development of our state, in the context of national security, based on the recommendations of the International Federation of Accountants.  It is obvious that accounting and accountant — the person responsible for control in any organization, directly or indirectly affect the completion of sustainable development goals. …”
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    References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach by Constantin AFANASE, Emil LUNGEANU

    Published 2011-01-01
    “…The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) is the international organism of standardization in the auditing field [1]. …”
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    How do public sector accounting practitioners perceive faithful representation of financial statements? Evidence from Poland by Aleksandra Szewieczek, Ewa Maruszewska, Marzena Strojek-Filus, Dorota Adamek-Hyska

    Published 2024-03-01
    “…Findings: The perceptions of faithful representation are based on the International Federation of Accountants' and International Accounting Standards Board's conceptualizations of this attribute and the applicable legal regulations. …”
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    ACCOUNTABILITY: A RAZÃO DE SER DA CONTABILIDADE by MIBA MASAYUKI NAKAGAWA, TÂNIA REGINA SORDI RELVAS, JOSÉ MARIA DIAS FILHO

    Published 2007-01-01
    “…Las dos formas de accountability aportan para la comprensión del concepto de plena accountability a que se refiere el modelo de gobierno empresarial de la International Federation of Accountants (Ifac). La pesquisa de campo que, en el inicio de los años 90, fue objeto de una consulta de la directoria para América del Sur y Caribe del Banco Mundial a la Fipecafi, con el objetivo de medirse el nivel de accountability en Brasil, tanto en el sector público como privado, es algo que aún permanece en abierto, como desafío para los porvenires encuestadores de esa tema.…”
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    Determination of economic indicators in the context of corporate sustainability performance by Marie Docekalova, Alena Kocmanová, Jiří Koleňák

    Published 2015-03-01
    “…The basic set of economic indicators has been constructed from a synthesis of resources developed by international organizations (Global Reporting Initiative, International Federation of Accountants) and research among manufacturing companies in the Czech Republic. …”
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    An exploratory study on English Language proficiency and academic performance in the context of globalization of accounting education / Sharifah Khadijah AlHaddad, Mahfudzah Mohame... by AlHaddad, Sharifah Khadijah, Mohamed, Mahfudzah, Alhabshi, Syed Musa

    Published 2004
    “…The Education Committee of the International Federation of Accountants (IFAC) has been one of the few active international players on global accounting education. …”
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    The effects of management accounting practices on firm performance: antecedent factors and the role of managerial functions / Ahmed Abdullah Saad Al-Dhubaibi by Al-Dhubaibi, Ahmed Abdullah Saad

    Published 2016
    “…The structural equation modeling, in addition to other statistical tests were used for data analysis. The International Federation of Accountants (IFAC) framework for the management accounting stages of evolution was employed to classify the level of MAP advancement. …”
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