Consolidated financial statements in light of the Hungarian regulations and the IFRS standards by Alexandra Szekeres, Angelika Dienes

“…Therefore, in addition to individual annual reports, it is also important to prepare consolidated financial statements that present the group as a single entity, following either national or international accounting standards. In our study, the legal background of consolidation will be presented, as well as the rules of consolidation based on Hungarian regulations and the International Financial Reporting Standards (IFRS). …”
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FİNANSAL YATIRIMLARIN TÜRKİYE MUHASEBE STANDARTLARI (TMS) VE TÜRKİYE FİNANSAL RAPORLAMA STANDARTLARI (TFRS) KAPSAMINDA MUHASEBELEŞTİRİLMESİ by Şakir Dızman

“…Yeni Türk Ticaret Kanunu ile muhasebe kayıtlarının tutulması ve finansal tabloların düzenlenmesi, Uluslararası Muhasebe Standartları (UMS=IAS=International Accounting Standards) ve Uluslararası Finansal Raporlama Standartları (UFRS=IFRS=International Financial Reporting Standards)’nın Türkiye’deki karşılıkları olan, Türkiye Muhasebe Standartları (TMS) ve Türkiye Finansal Raporlama Standartları (TFRS) esas alınarak yapılmaya başlanmıştır. …”
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Disclosure de instrumentos financeiros segundo as normas internacionais de contabilidade: evidências empíricas de empresas brasileiras by Rodrigo Fernandes Malaquias, Sirlei Lemes

“…Este trabalho foi desenvolvido com o objetivo geral de analisar o nível de disclosure das demonstrações financeiras de empresas brasileiras em relação aos requerimentos dispostos pelo IASB (International Accounting Standards Board) para evidenciação de instrumentos financeiros. …”
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ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES EMPIRICAL EVIDENCE by Nino Serdarević

“…Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published outcomes of an internationally organized research on financial reports usefulness, recommending enforced usage of enterprise relevant information, non financial indicators and risks implications in assets and liabilities positions. …”
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El debate de los principios y reglas en la normatividad contable internacional* by Enrique Jorge Agreda-Moreno, Carlos Augusto Rincón-Soto, Francisco Ricardo Molina-Mora

“…El análisis conceptual de los estándares de información financiera internacional trae implícita una discusión jurídica, que se puede remontar al debate entre el pensamiento iuspositivista - iusnaturalista del derecho, debate que puede dar pautas para dilucidar si los estándares del International Accounting Standards Board (lASB) están basados en principios o reglas, así como también, aportar en la conceptualización del marco teórico de las políticas contables. …”
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How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation by Radek Zdeněk, Jana Lososová, Jaroslav Svoboda

“…Accounting for investment subsidies in Czechia is subject to national legislation and international accounting standards, such as the IAS20. This standard offers two options for capturing subsidies on assets – as deferred income or by reducing the book value. …”
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Assessment of the Quality of Financial Statements of Government-Owned Enterprises in Bosnia and Herzegovina by Amira Pobrić

“…Furthermore, the goal is to determine which International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are most often violated for the purpose of accounting manipulations and distorting the picture of the real performance of these enterprises. …”
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Determinants of audit report lag: evidence from Indonesia's basic materials sector (2019-2022) by Conidia Asih Prastiwi, Ajeng Luthfiyatul Farida

“…Companies registered on the Indonesia Stock Exchange (IDX) must present financial reports in accordance with accounting standards and be audited by an independent auditor in a timely manner. …”
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A blockchain model connecting electricity market and carbon trading market by Yi Wang, Lijuan Feng, Lin Wang, Weiqiu Yu

“…Although carbon trading systems have been established, there are still some ongoing problems such as inconsistent carbon accounting standards, data distortion and inefficient overall process within these systems. …”
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El valor razonable y la calidad de la información financiera by Heiberg Andrés Castellanos Sánchez

“…Sin embargo, el valor razonable como criterio valorativo de gran impor tancia dentro del marco normativo del international Accounting Standards Board (iASB) (2005), ha generado marcadas controversias entre los miembros de la comunidad contable. …”
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Correlation Analysis between Stock Price and Accounting Profit Based on a Vector Autoregressive Model by Yanlin Guo

“…In recent years, with the continuous development of market economy, the continuous improvement of the accounting legal system and accounting standards for enterprises has promoted the research on accounting profit in capital market in China. …”
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THE IMPACT OF CORPORATE GOVERNANCE PRACTICES ON POST-MERGER PERFORMANCE by Ali İhsan Akgün

“…Legal origins and owner-protection mechanisms are important in explaining the relationship between the quality of accounting standards and corporate governance practices following IFRS adoption. …”
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Application of environmental, social and governance practices in agriculture by Dzhamilia Sakkaraeva, Akasbek Abdurashitov

“…The comparison was conducted using the metrics of the International Financial Reporting Standards and the Sustainability Accounting Standards Board. It was found that Sweden has the highest standards in the European Union for the use of renewable energy and social equity, the Netherlands leads the sector in the use of circular economy, and Germany is a model of efficient use of renewable energy in various sectors of the economy. …”
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Accounting as a performance measurement tool: A case study of Restaurants in Musanze Town/Rwanda. by Elisee, Kaberuka

“…The study recommended Management of the restaurants to improve their accounting system in order to meet the international accounting standards (IAS) and evaluate themselves through accounting information.…”
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Spatio‑temporal variations in physicochemical water quality parameters of Lake Bunyonyi, Southwestern Uganda by Saturday,Alex, Lyimo,Thomas J., Machiwa, John, Pamba,Siajali

“…Water temperature, dissolved oxygen (DO), turbidity, electric conductivity (EC), pH and Secchi depth (SD) were measured in the feld, while parameters like total nitrogen (TN), total phosphorus (TP), nitrite-nitrogen (NO2-N), nitrate nitrogen (NO3-N), soluble reactive phosphorus (SRP) were determined following APHA 2017 standard guidelines for physicochemical analysis. Taking into account standard guidelines for drinking water by the Uganda National Bureau of Standards (UNBS) and the World Health Organization (WHO), the water quality index (WQI) was used to determine the water quality. …”
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Spatio‑temporal variations in physicochemical water quality parameters of Lake Bunyonyi, Southwestern Uganda by Alex, Saturday, Thomas, J. Lyimo, John, Machiwa, Siajali, Pamba

“…Water temperature, dissolved oxygen (DO), turbidity, electric conductivity (EC), pH and Secchi depth (SD) were measured in the field, while parameters like total nitrogen (TN), total phosphorus (TP), nitrite-nitrogen ( NO2-N), nitratenitrogen ( NO3-N), soluble reactive phosphorus (SRP) were determined following APHA 2017 standard guidelines for physicochemical analysis. Taking into account standard guidelines for drinking water by the Uganda National Bureau of Standards (UNBS) and the World Health Organization (WHO), the water quality index (WQI) was used to determine the water quality. …”
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Materiality Conditions in the Interplay between Environment and Financial Performance: A Graphical Modeling Approach for EEA Oil and Gas Companies by Mirela Sichigea, Marian Siminica, Mirela Cristea, Gratiela Georgiana Noja, Daniel Circiumaru

“…Starting from the Materiality Map developed by the Sustainability Accounting Standards Board (SASB), this paper extends the main concept about materiality and investigates it on three different content ranges, which focus on the general environmental policy of the company, the targets set, and its concrete footprint. …”
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