IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS AT TOMSK POLYTECHNIC UNIVERSITY by Petr S. Chubik, Natalia Yu. Blinova, Eleonora L. Moiseenko

Subjects: “…international public sector accounting standards…”
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UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR by Simon Nisja Putra Zai, Yuni Pristiwati Noer Widianingsih

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Market-Oriented Accounting Standard and Analysts’ Performance: Evidence from Brazil by Talyta Eduardo Oliveira, Antonio Carlos Coelho

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Impact of Changes in Accounting Standards in Debt Ratios of Firms: Evidence in Brazil by André Aroldo Freitas de Moura, Antônio Carlos Coelho

“…We make a comparison between the forecast of the time-series of debt ratios accounted until 2007 for the span from 2008 to the first quarter of 2015 with those effectively accounted from 2008 to the first quarter of 2015 derived from the new accounting standard. The research utilizes SARIMAX model and Chow’s (1960) structural break forecast test, controlling for changes originating from the macroeconomic environment as well. …”
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The Practice of Accounting Standards And Performance Of Commercial Banks In Kabale Municipality, South Western Uganda by Mbabazi, Mannex, Moses, Agaba

Subjects: “…Accounting Standards, Performance of Commercial Banks, Kabale Municipality, South Western Uganda…”
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IMPROVING COMMUNICATION THROUGH FINANCIAL STATEMENTS: SOME EFFECTS OF АPPLYING THE INTERNATIONAL ACCOUNTING STANDARDS BOARD INITIATIVE by Rumyana Marinova, Atanas Atanasov, Fanya Filipova, Reni Petrova

“…Two samples of Bulgarian enterprises from different industries, listed on the large taxpayers and insurers list, were studied: the first covers 12 enterprises applying IAS/IFRS and the second - 6 companies which switched back to the National Accounting Standards (NAS) in the 2015-2018 period. Our results suggest that the problem of the complexity of IFRS, which is combined with increasing disclosure requirements, is one of the leading reasons for some Bulgarian companies to move back to the National Accounting Standards.…”
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INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS 24): ITS EFFECT ON PUBLIC SECTOR BUDGET PERFORMANCE IN KWARA STATE, NIGERIA by Salaudeen Ibrahim, Abdul-Hakeem Shuaib, Mubaraq Sanni

“…The objective of this study was to investigate the effects of International Public Sector Accounting Standard (IPSAS) compliance on Budget Performance in Nigeria. …”
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Dataset on the questionnaire-based survey of the readiness of government accountants to implement international public sector accounting standards (IPSAS)Mendeley Data by Moawiah Awad Alghizzawi

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Conformity of Islamic Banks with AAOIFI Standards for General Presentation and Disclosure in Turkey and Bahrain by Yusuf Avşar, Ozan Özdemir

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FORECASTING DEFERRED TAXES IN INTERNATIONAL ACCOUNTING WITH MACHINE LEARNING by Osman Bayri, Ahmet Çağdaş Seçkin, Feden Koç

Subjects: “…international accounting standards-international financial reporting standards (ias-ifrs)…”
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TMS, BOBİ FRS VE VUK/MSUGT'E GÖRE STOKLARIN KARŞILAŞTIRMALI OLARAK İNCELENMESİ VE MUHASEBE UYGULAMALARI by Hakki Kıymık

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MUHASEBE STANDARTLARININ OLUŞUMU VE UYGULANMA ALANI by Baki Yılmaz

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Maddi Olmayan Duran Varlıkların Ölçümü ve Finansal Tablolarda Sunumu by Ali Deran, İncilay Savaş

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TMS-32, TMS-39 VE TFRS-7, TFRS-9 KAPSAMINDA FİNANSAL ARAÇLAR: SUNUM, MUHASEBELEŞTİRME, ÖLÇÜM VE AÇIKLAMALAR STANDARDINA İLİŞKİN BİR İNCELEME by Yunus Ceran, Merve Öz

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MUHASEBEDE ULUSLARARASI UYUM VE AVRUPA BİRLİĞİ SÜRECİNDE TÜRKİYE’DE MUHASEBE UYUMLAŞTIRMA ÇALIŞMALARI by Raif Parlakkaya

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