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On the Problem of Defining the Essence of the Concept of «Public Interest» in the Context of the Ethical Component of the Work of Accountants and Auditors
Published 2023-10-01Subjects: “…international federation of accountants…”
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Moral reasoning and professional business ethics in the accounting profession: analysis of conducted research
Published 2023-01-01Subjects: Get full text
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The Continuous Professional Development of Accounting Professionals and the Impact on the Valuation of Accounting Information
Published 2022-12-01Subjects: Get full text
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CONTROLE PATRIMONIAL DE BENS IMÓVEIS COM BASE NAS DIMENSÕES DE GOVERNANÇA PÚBLICA ESTABELECIDOS PELA ORGANIZAÇÃO INTERNATIONAL FEDERATION OF ACCOUNTANTS (IFAC): UM ESTUDO DE CASO NA UFSM
Published 2017-11-01“…Assim, o presente estudo tem como objetivo analisar o controle patrimonial dos bens imóveis da Universidade Federal de Santa Maria (UFSM) com base nas dimensões de governança pública estabelecidos pela organização International Federation of Accountants (IFAC) considerando a dimensão “Controle”. …”
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The Higher Accounting Education in Primorsky Territory: History and New Horizons of Development
Published 2019-01-01Subjects: Get full text
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IFRS SIMPLIFICAT PENTRU ÎNTREPRINDERI MICI ŞI MIJLOCII
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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LAS NORMAS INTERNACIONALES DE AUDITORÍA,REVISIÓN, ASEGURAMIENTO Y SERVICIOS RELACIONADOS. COMPARACIÓN CON LAS NORMAS DE AUDITORÍA NACIONALES
Published 2012-05-01“…La profesión contable de la República Argentina, está orientada en un proceso de convergencia con las International Standards on Auditing (ISAs), conocidas en castellano como Normas Internacionales de Auditoría (NIAs), las cuales son emitidas por la International Auditing and Assurance Standards Board- IAASB- (Junta de Normas Internacionales de Auditoría y Aseguramiento) de la International Federation of Accountants -IFAC- (Federación Internacional de Contadores)…”
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Determinants of management accounting Control system in Malaysian manufacturing companies
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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A Scientific Worldview Of Accounting Ethics And Governance Education: The Right Footing Of International Education Standard 4, But...
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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Characterization of ethical education in accounting degree programs of RPU universities. Trends in syllabus design
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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