Advances in International Accounting, Volume 6Elsevier Science, 1994 - 364 pages This sixth volume in the series deals with such topics as international accounting theory, Australian accounting standard setting and the conceptual framework project, country studies and technical studies, and international management accounting. |
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Page 90
... Accrued taxes payable / Tax receivable 48 Accrual accounts 49 Operating provisions Group 5 : Financial Accounts 50 Debt and other similar securities 51 Short - term payables to participating interests 52 Short - term loans 53 Short ...
... Accrued taxes payable / Tax receivable 48 Accrual accounts 49 Operating provisions Group 5 : Financial Accounts 50 Debt and other similar securities 51 Short - term payables to participating interests 52 Short - term loans 53 Short ...
Page 139
... Accrual Concept , the responses made for the three dates are listed in Table 3. To perform the Friedman test on these data , first the scores in each row are ranked . Then , the lowest score in each row is given the rank one , the next ...
... Accrual Concept , the responses made for the three dates are listed in Table 3. To perform the Friedman test on these data , first the scores in each row are ranked . Then , the lowest score in each row is given the rank one , the next ...
Page 140
... Accrual concept is shown as towards Category 1 which can be further demonstrated by Table 6 . Accrual concept in 1973 and 1976 was classified as Category 2 " Majority " in three countries ( Australia , New Zealand , and Singapore ) ...
... Accrual concept is shown as towards Category 1 which can be further demonstrated by Table 6 . Accrual concept in 1973 and 1976 was classified as Category 2 " Majority " in three countries ( Australia , New Zealand , and Singapore ) ...
Contents
TOWARD THE INTERNATIONAL HARMONIZATION | 3 |
AUSTRALIAN ACCOUNTING STANDARD SETTING | 15 |
ACCOUNTING AND REPORTING IN SPAIN | 45 |
Copyright | |
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AARF Accounting and Auditing accounting period accounting practices accounting principles accounting profession Accounting Research accrual allocation analysis annual accounts ASRB associated companies Australian Accounting balance sheet beta capital cash flow cash flow statements cash statement Category changes chart of accounts Companies Act Company Law concept consolidated corporate cost cultural debt depreciation disclosure earnings economic environment evaluation expenses factors FASB Financial Accounting financial information financial reporting financial statements firms fixed assets Florida International University forecasts funds statement GAAP governmental accounting systems harmonization IASC included income industry influence Institute internal auditors inventory levels issued Japan Japanese liabilities loss account major managerial accounting multinational nonnational students operating payables professional profit and loss revenues Robert Bloom sample Saudi Arabia securities SFAS 52 shareholders significant Singapore standard setting subsidiaries Table Taiwan true and fair United Kingdom variables