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479 152 (0,484s) •

Result

To the Conceptual Framework of Accounting

Basic themes of document: conceptual framework; accounting; US GAAP; IFRS...

Public administration

  • 2020
    • •
  • Jost
    • •
  • Link
Result

Conceptual Framework of Accounting

Basic themes of document: conceptual framework; accounting; US GAAP; IFRS...

Public administration

  • 2020
    • •
  • Jost
    • •
  • Link
Result

Convergence of Conceptual Frameworks of US GAAP and IFRS

The paper concerns with the comparison of conceptual frameworks for financial statements presentation under US GAAP and IFRS systems. There are the objectives. The comparison serves as a starting point for the desi...

AH - Ekonomie

  • 2009
    • •
  • D
Result

Teoretical Background of the US Accounting Standards Setting in Comparison to the Theoretical Fundament of the IAS/IFRS-Conceptual Framework

Basic themes of document: conceptual framework US GAAP; SFAC 1-7...

AH - Ekonomie

  • 2004
    • •
  • Jx
Result

General approach to the IFRS and US GAAP convergence

difference between the US GAAP and IFRSs is in the area of the general approach, the US GAAPs are based especially on rules with specific application guidance conceptual framework that provides a...

AE - Řízení, správa a administrativa

  • 2011
    • •
  • Jx
Result

Definition of the Items of Assets. Liabilities and Equity in the Conceptual Framework of IFRS: Comparison with Czech GAAP

Basic themes of document: assets; liabilities; IFRS; Czech Republic; equity; commitments; liabilities; accounting; standards...

AH - Ekonomie

  • 2010
    • •
  • D
Result

Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe

Basic themes of document: CESR; enforcement mechanism; IFRS; US GAAP; SEC...

AH - Ekonomie

  • 2008
    • •
  • Jx
Result

THE EPHEMERAL VALUE OF STOCK – WHAT IFRS AND GAAP CAN(NOT) CAPTURE ACCORDING TO A CZECH CASE STUDY

Both the US GAAP with their US accountants background and the IFRS the valuation of stock is a challenge for US GAAP, IFRS and Czech national standards, it is relevant to examine their conceptual ...

Law

  • 2017
    • •
  • D
Result

The ephemeral value of Stock - what IFRS and GAAP can(not) capture according to a Czech case study

Both the US GAAP with their "US accountants" background and the IFRS the valuation of stock is a challenge for US GAAP, IFRS, and Czech national standards, it is relevant to examine their conceptual

Accounting

  • 2017
    • •
  • D
    • •
  • Link
Result

Leasing and US GAAP

Leasing and US GAAP...

AH - Ekonomie

  • 2001
    • •
  • Jx
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