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1Dissertation/ Thesis
المؤلفون: Morera Basuldo, Pilar
المساهمون: University/Department: Universitat de Girona. Departament d'Empresa
Thesis Advisors: pilar.morera@udg.edu, Rabaseda i Tarrés, Joaquim, Farreras Noguer, M. Àngels
المصدر: TDX (Tesis Doctorals en Xarxa)
مصطلحات موضوعية: Estats financers, Comptabilitat, Normativa Comptable Internacional, Sistematització comptable, Guia aplicació IAS/IFRS, Harmonització comptable, Normes Internacionals de Comptabilitat, Estados financieros, Financial statements, Accounting, Contabilidad, International Accounting Standards, Normas Internacionales de Contabilidad, Normes Internacionals d’Informació Financera, International Financial Reporting Standards, Normas Internacionales de Información Financiera, Sistematización contable, Accounting systemization, Harmonización contable, Accounting harmonization
وصف الملف: application/pdf
URL الوصول: http://hdl.handle.net/10803/285599
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2
المؤلفون: Teixeira, Cátia Leonizia Arloy da Costa
مصطلحات موضوعية: Harmonização contabilística, Perceção dos contabilistas certificados, Normas contabilísticas e de relato financeiro – NCRF/IFRS, Empresas não cotadas e não financeiras, SNC/CPC, Accounting harmonization, Perceptions chartered accountants, International financial reporting standards, Non-financial unlisted companies
وصف الملف: application/pdf
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3Academic Journal
المؤلفون: DIFADI, Mehdi, DIFADI, Allal Alain
المساهمون: Lille School of Management Research Center - ULR 4112 (LSMRC), SKEMA Business School-Université de Lille
المصدر: ISSN: 2658-8455 ; International Journal of Accounting, Finance, Auditing, Management and Economics ; https://hal.science/hal-04609473 ; International Journal of Accounting, Finance, Auditing, Management and Economics, 2024, 5 (6 (2024)), pp.226-259. ⟨10.5281/zenodo.11537890⟩.
مصطلحات موضوعية: IAS/IFRS standards, Arab Maghreb Union, Economic integration, Accounting standardization, Accounting harmonization, Conceptual gift, Système comptable, Normalisation comptable, Harmonisation comptable, Cadre conceptuel, IASB, Normes IAS/IFRS, Maghreb, Union du Maghreb Arabe, JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - Accounting, [QFIN]Quantitative Finance [q-fin]
Relation: info:eu-repo/semantics/altIdentifier/arxiv/1401.0006; hal-04609473; https://hal.science/hal-04609473; https://hal.science/hal-04609473/document; https://hal.science/hal-04609473/file/tude%20comparative%20des%20syst%C3%A8mes%20comptables%20dans%20les%20pays%20de%20l%27UMA.pdf; ARXIV: 1401.0006
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4Academic Journal
المؤلفون: Robles Quiñónez, Gustavo Darío, Egas Moreno, Fanny Graciela, Benites Valverde, Lorena Aida, Cifuentes Quiñónez, Luz Marina
المصدر: Sapienza: International Journal of Interdisciplinary Studies; Vol. 5 No. 2 (2024): Regular Issue: Interdisciplinary Studies; e24040 ; Sapienza: International Journal of Interdisciplinary Studies; Vol. 5 Núm. 2 (2024): Regular Issue: Interdisciplinary Studies; e24040 ; Sapienza: International Journal of Interdisciplinary Studies; v. 5 n. 2 (2024): Regular Issue: Interdisciplinary Studies; e24040 ; 2675-9780
مصطلحات موضوعية: International accounting, accounting harmonization, Latin America, convergence, standardization, adoption of accounting standards
وصف الملف: application/pdf
Relation: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/735/568; https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/735
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5Academic Journal
المؤلفون: Ben Slama, Fatma, Oussii, Ahmed Atef, Klibi, Mohamed Faker
المصدر: Accounting Research Journal, 2021, Vol. 35, Issue 4, pp. 490-507.
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6Conference
المؤلفون: Lopes, A. I.
المساهمون: AECA
مصطلحات موضوعية: International accounting harmonization, LATAM countries, Roles in the IASB, Convergence
وصف الملف: application/pdf
Relation: XVI Encuentro AECA "Recuperación económica: confianza e inversión en Europa"; http://hdl.handle.net/10071/27769; Lopes, A. I. (2014). The participation of Latin American bodies in the IASB: An update and increased role. In XVI Encuentro AECA. Recuperación económica: confianza e inversión en Europa, 33a. Asociación Española de Contabilidad y Administración de Empresas. http://www.aeca1.org/xviencuentroaeca/cd/cuadrosesionesparalelas_autores.htm
الاتاحة: http://hdl.handle.net/10071/27769
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7Academic Journal
المؤلفون: Saleh JAWARNEH
المصدر: Annals of the University of Oradea: Economic Science, Vol 30, Iss 2, Pp 309-317 (2021)
مصطلحات موضوعية: Accounting Standards, IFRS, US GAAP, Accounting Harmonization, Business, HF5001-6182, Finance, HG1-9999
وصف الملف: electronic resource
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8
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9
المؤلفون: Mascarenhas, Lija Miucha D'Albuquerque
مصطلحات موضوعية: Sistema de contabilidade pública, Administração pública -- Public administration, Harmonização contabilística, IPSAS - International Public Sector Accounting Standards, Public sector accounting system, Public administration, Accounting harmonization
وصف الملف: application/pdf
الاتاحة: http://hdl.handle.net/10071/23559
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10Academic Journal
المؤلفون: Díaz Martínez, Claudia, Hernández Madrigal, Mónica, Ramírez Flores, Élfego, Hernández García, Patricia
المصدر: RAN - Revista Academia & Negocios; Vol. 9 No. 1 (2023); 51-64 ; RAN - Revista Academia & Negocios; Vol. 9 Núm. 1 (2023); 51-64 ; 0719-6245 ; 0719-7713
مصطلحات موضوعية: armonización contable, sector público, contabilidad gubernamental, accounting harmonization, public organizations, governmental accounting
وصف الملف: application/pdf; text/xml; text/html
Relation: https://revistas.udec.cl/index.php/ran/article/view/9691/9343; https://revistas.udec.cl/index.php/ran/article/view/9691/9361; https://revistas.udec.cl/index.php/ran/article/view/9691/9362; https://revistas.udec.cl/index.php/ran/article/view/9691
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11Academic Journal
المؤلفون: KHATTABI, Lamyae, ELMALLOUKI, Lhoussain
المصدر: International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 4 No. 3-1 (2023): Theoretical Reserach; 466-480 ; International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 4 No. 3-1 (2023): Recherches Théoriques; 466-480 ; 2658-8455
مصطلحات موضوعية: Public management, accrual accounting, accounting harmonization, international public sector accounting standards IPSAS, Moroccan accounting reform, Gestion publique, comptabilité d’exercice, harmonisation comptable, normes IPSAS, réforme comptable marocaine
وصف الملف: application/pdf
Relation: https://www.ijafame.org/index.php/ijafame/article/view/1074/965; https://www.ijafame.org/index.php/ijafame/article/view/1074
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12Academic Journal
المؤلفون: Issam, Pr. Benhayoun, Ibtissam, Pr. Zejjari
المساهمون: Université Moulay Ismail (UMI), Université Sidi Mohamed Ben Abdellah (USMBA)
المصدر: ISSN: 2576-2001 ; International Journal of Accounting and Finance Studies ; https://hal.science/hal-04209334 ; International Journal of Accounting and Finance Studies, 2023, 6 (2), pp.12-39. ⟨10.22158/ijafs.v6n2p12⟩.
مصطلحات موضوعية: IFRS, IFRS for SMEs, macroeconomic factors, country-level, adoption, Accounting harmonization, JEL: F - International Economics/F.F2 - International Factor Movements and International Business/F.F2.F23 - Multinational Firms • International Business, JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M1 - Business Administration/M.M1.M16 - International Business Administration, JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M41 - Accounting, JEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing/M.M4.M48 - Government Policy and Regulation, [QFIN.GN]Quantitative Finance [q-fin]/General Finance [q-fin.GN]
Relation: hal-04209334; https://hal.science/hal-04209334; https://hal.science/hal-04209334/document; https://hal.science/hal-04209334/file/32642-295137-1-PB.pdf
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13Academic Journal
المؤلفون: Mussari, Riccardo, Cepiku, Denita, Sorrentino, Daniela
المصدر: Journal of Public Budgeting, Accounting & Financial Management, 2020, Vol. 33, Issue 2, pp. 138-156.
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14
المؤلفون: Natário, Marisa Marques
مصطلحات موضوعية: Small and Medium-sized Entities (SMEs), Accounting harmonization, IFRS for SMEs, Competitiveness attributes, PME Pequenas e Médias Empresas, Harmonização contabilística, IFRS International financial reporting standards, Atributos de competitividade
وصف الملف: application/pdf
الاتاحة: http://hdl.handle.net/10071/22482
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15
المؤلفون: Soares, Beatriz Fonseca Duarte de Pinho
المساهمون: Fonseca, Maria José Martins Lourenço da, Ribeiro, Ricardo Miguel Martins da Costa, Veritati - Repositório Institucional da Universidade Católica Portuguesa
مصطلحات موضوعية: Harmonização contabilística, IFRS, Normativo Local, Qualidade dos resultados, Qualidade dos accruals, Accounting harmonization, Local standards, Results quality, Accruals quality, Domínio/Área Científica::Ciências Sociais::Economia e Gestão
وصف الملف: application/pdf
الاتاحة: http://hdl.handle.net/10400.14/32163
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16
المؤلفون: Temomo Wamba, Romuald, Mimche Kouotou, Anicet Clément, Tchoufa Wanda, Aurelien, Wanda, Robert
المصدر: Recherches en Sciences de Gestion. 2023, 154(1), p. 127-150.
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17Book
المؤلفون: Fabio Giulio Grandis, Valentina Santolamazza, Giorgia Mattei
المساهمون: Fabio Giulio Grandis, Grandis, Fabio Giulio, Santolamazza, Valentina, Mattei, Giorgia
مصطلحات موضوعية: Armonizzazione contabile, Contabilità economico-patrimoniale, Contabilità integrata, Enti pubblici non economici, Accounting harmonization, Accrual accounting, Hybrid accounting, Non-Economic Public Entities
Relation: info:eu-repo/semantics/altIdentifier/isbn/979-12-5977-350-0; ispartofbook:Scritti di ragioneria ed economia delle aziende pubbliche: Volume I; firstpage:63; lastpage:122; numberofpages:60; alleditors:Fabio Giulio Grandis; https://hdl.handle.net/11590/480187
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18Academic Journal
المؤلفون: Trinidad-Hernández, Margarita Aurora, Guzmán-Fernández, Candelaria, Martínez-Prats, Germán
المصدر: Revista de Investigaciones Universidad del Quindío; Vol. 34 No. 2 (2022); 274-284 ; Revista de Investigaciones Universidad del Quindío; Vol. 34 Núm. 2 (2022); 274-284 ; 2500-5782 ; 1794-631X
مصطلحات موضوعية: Capacitación, Armonización Contable, Gestión del conocimiento, Administración del conocimiento, rotación del personal, Training, Accounting Harmonization, Knowledge Management, knowledge administration, Staff Rotation
وصف الملف: application/pdf; text/html; text/xml; application/zip
Relation: https://ojs.uniquindio.edu.co/ojs/index.php/riuq/article/view/1040/1371; https://ojs.uniquindio.edu.co/ojs/index.php/riuq/article/view/1040/1377; https://ojs.uniquindio.edu.co/ojs/index.php/riuq/article/view/1040/1396; https://ojs.uniquindio.edu.co/ojs/index.php/riuq/article/view/1040/1397; https://ojs.uniquindio.edu.co/ojs/index.php/riuq/article/view/1040
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19Academic Journal
المؤلفون: Montesinos Julve, Vicente
المصدر: Contaduría Universidad de Antioquia; Núm. 81 (2022): Julio-Diciembre; 91-118 ; 2590-4604 ; 0120-4203
مصطلحات موضوعية: Transparence, good governance, Europe, Latin America, accounting information systems, international accounting harmonization, Transparencia, buen gobierno, Europa, Latinoamérica, sistemas de información contable, armonización contable internacional, bonne gouvernance, Amérique latine, systèmes d'information comptable, harmonisation comptable internationale, Transparência, bom governo, América Latina, sistemas de informação contábil, harmonização contábil internacional
وصف الملف: application/pdf
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20Academic Journal
المؤلفون: Brito, Carla Virgínia, Pires, Amélia M.M.
مصطلحات موضوعية: Public accounting in Cape Verde, IPSAS, Accounting harmonization, Public accounting reform, Public sector
Relation: https://proa.ua.pt/index.php/ijbi; Brito, Carla; Pires, Amélia M.M. (2022). Public accounting in Cape Verde: current situation and future perceptions. International Journal of Business Innovation. ISSN 2795-5036.1:4. p. 1-16; http://hdl.handle.net/10198/26739; https://doi.org/10.34624/ijbi.v1i4.30243