Статті в журналах з теми "GENERALLY ACCEPTED ACCOUNTING PRINCIPLE (GAAP)"
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Fisher, Steven A. "Measuring The Evolution Of Generally Accepted Accounting Principles." Journal of Applied Business Research (JABR) 14, no. 3 (August 31, 2011): 105. http://dx.doi.org/10.19030/jabr.v14i3.5708.
Повний текст джерелаSchneider, Douglas K., Gordon S. May, and David R. Shaffer. "On Narrowing The Credibility GAAP: Has The Financial Accounting Standards Board (FASB) Enhanced The Credibility Of Generally Accepted Accounting Principles (GAAP)?" Journal of Applied Business Research (JABR) 9, no. 2 (October 2, 2011): 76. http://dx.doi.org/10.19030/jabr.v9i2.6079.
Повний текст джерелаTsuji, Mineo, and Mitsuki Hiraiwa. "An Analysis of the Internal Consistency of the New Accounting Standard for Virtual Currencies in Generally Accepted Japanese Accounting Principles." International Journal of Systems and Service-Oriented Engineering 8, no. 2 (April 2018): 30–40. http://dx.doi.org/10.4018/ijssoe.2018040103.
Повний текст джерелаNoe, Kelly. "We Are Not Publicly Traded And So The Rules Dont Apply Or Do They Should They?" Journal of Business Case Studies (JBCS) 8, no. 1 (December 22, 2011): 103–6. http://dx.doi.org/10.19030/jbcs.v8i1.6743.
Повний текст джерелаJamal, Karim, Robert Bloomfield, Theodore E. Christensen, Robert H. Colson, Stephen Moehrle, James Ohlson, Stephen Penman, Thomas Stober, Shyam Sunder, and Ross L. Watts. "A Perspective on the Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises." Accounting Horizons 24, no. 1 (March 1, 2010): 129–37. http://dx.doi.org/10.2308/acch.2010.24.1.129.
Повний текст джерелаHolovina, Daria, Olga Karpenko, and Iryna Plikus. "INTERNATIONAL CONVERGENCE OF FINANCIAL REPORTING." 63, no. 63 (July 10, 2022): 83–93. http://dx.doi.org/10.26565/2524-2547-2022-63-08.
Повний текст джерелаHenry, Elaine, and Ya-Wen Yang. "Making the Right Comparisons: Novartis AG." Issues in Accounting Education 22, no. 4 (November 1, 2007): 721–33. http://dx.doi.org/10.2308/iace.2007.22.4.721.
Повний текст джерелаHarris, Peter, and Liz Washington Arnold. "US GAAP Conversion To IFRS: A Case Study Of The Balance Sheet." Journal of Business Case Studies (JBCS) 9, no. 2 (February 21, 2013): 133–40. http://dx.doi.org/10.19030/jbcs.v9i2.7699.
Повний текст джерелаYallapragada, RamMohan R. "Incorporating International Financial Reporting Standards Into The United States Financial Reporting System: Timeline And Implications." International Business & Economics Research Journal (IBER) 11, no. 3 (February 15, 2012): 283. http://dx.doi.org/10.19030/iber.v11i3.6860.
Повний текст джерелаJo, Koren M., and Shuo Yang. "SEC Comment Letters on Firms' Use of Non-GAAP Measures: The Determinants and Firms' Responses." Accounting Horizons 34, no. 2 (December 6, 2019): 167–84. http://dx.doi.org/10.2308/horizons-16-134.
Повний текст джерелаKhumawala, Saleha, Justin Marlowe, and Daniel Gordon Neely. "Accounting professionalism and local government gaap adoption: A national study." Journal of Public Budgeting, Accounting & Financial Management 26, no. 2 (March 1, 2014): 292–312. http://dx.doi.org/10.1108/jpbafm-26-02-2014-b003.
Повний текст джерелаPenner, James, Jerry Kreuze, and Sheldon Langsam. "Long-Lived Asset Impairments in the Shipping Industry and the Impact on Financial Statement Ratios: Comparing U.S. GAAP and IFRS Standards." International Journal of Accounting and Financial Reporting 3, no. 2 (October 11, 2013): 76. http://dx.doi.org/10.5296/ijafr.v3i2.4226.
Повний текст джерелаRinke, Dolores. "Case Study: Differences Between US And International Financial Statements." Journal of Business Case Studies (JBCS) 7, no. 5 (August 10, 2011): 101–2. http://dx.doi.org/10.19030/jbcs.v7i5.5608.
Повний текст джерелаGray, Dahli, and Clemense Ehoff Jr. "Lower Of Cost Or Market Inventory Valuation: IFRS Versus US GAAP." Journal of Business & Economics Research (JBER) 12, no. 1 (December 31, 2013): 19. http://dx.doi.org/10.19030/jber.v12i1.8372.
Повний текст джерелаHarris, Peter, and Liz Washington Arnold. "US GAAP Conversion To IFRS: A Case Study Of The Income Statement." Journal of Business Case Studies (JBCS) 8, no. 4 (June 27, 2012): 409–16. http://dx.doi.org/10.19030/jbcs.v8i4.7034.
Повний текст джерелаCahan, Steven F. "Disclosure Practices In The Savings And Loan Industry: A Test Of The Signaling Hypothesis." Journal of Applied Business Research (JABR) 7, no. 4 (October 18, 2011): 19. http://dx.doi.org/10.19030/jabr.v7i4.6199.
Повний текст джерелаWright, Gail B., Daniel Fernandez, Jeremy Burns, Ryan Hawkins, Christina Hornsby, and Sunny Patel. "Big GAAP/Little GAAP: Will The Debate Ever End?" Journal of Business & Economics Research (JBER) 10, no. 5 (April 30, 2012): 291. http://dx.doi.org/10.19030/jber.v10i5.6981.
Повний текст джерелаVergoossen, Ruud, and Frans Van Der Wel. "Wereldstandaard financiële verslaggeving: IFRS of US GAAP?" Maandblad Voor Accountancy en Bedrijfseconomie 76, no. 12 (December 1, 2002): 565–73. http://dx.doi.org/10.5117/mab.76.13793.
Повний текст джерелаDovbush, Vita, and Roman Kozhushko. "PROSPECTIVE DIRECTIONS OF CHANGES IN THE FINANCIAL REPORTING OF ENTERPRISES IN THE CONTEXT OF THE GLOBALIZATION OF THE WORLD ECONOMY." Management 32, no. 2 (April 16, 2021): 25–40. http://dx.doi.org/10.30857/2415-3206.2020.2.2.
Повний текст джерелаOtrusinová, Milana, and Eva Hýblová. "International harmonization of accounting demands a new approach to accounting education." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 61, no. 2 (2013): 427–35. http://dx.doi.org/10.11118/actaun201361020427.
Повний текст джерелаBae, Kee-Hong, Hongping Tan, and Michael Welker. "International GAAP Differences: The Impact on Foreign Analysts." Accounting Review 83, no. 3 (May 1, 2008): 593–628. http://dx.doi.org/10.2308/accr.2008.83.3.593.
Повний текст джерелаHazima, Hazima, Rosmida Rosmida, and Wan Junita Raflah. "ANALISIS PENERAPAN AKUNTANSI PADA USAHA EKONOMI DESA SIMPAN PINJAM (UED-SP) PERMAI DESA SUNGAI CINGAM KECAMATAN RUPAT KABUPATEN BENGKALIS." Inovbiz: Jurnal Inovasi Bisnis 4, no. 1 (June 1, 2016): 20. http://dx.doi.org/10.35314/inovbiz.v4i1.32.
Повний текст джерелаWilliams, L. K., Richard C. Chen, and Michael G. Tearney. "Bankers Perceptions Of Accounting Principles: Some Implications For The Small Business." Journal of Applied Business Research (JABR) 7, no. 4 (October 18, 2011): 108. http://dx.doi.org/10.19030/jabr.v7i4.6212.
Повний текст джерелаHaverty, John L. "China Eastern Airlines: People's Republic of China Accounting Standards, International Financial Reporting Standards, or U.S. Generally Accepted Accounting Principles?" Issues in Accounting Education 22, no. 4 (November 1, 2007): 685–708. http://dx.doi.org/10.2308/iace.2007.22.4.685.
Повний текст джерелаBowen, Robert M., Jane Jollineau, and Loren Margheim. "iRobot Corporations Intellectual Property: Accounting For Research And Development Under U.S. GAAP Versus IFRS." Journal of Business Case Studies (JBCS) 9, no. 4 (August 1, 2013): 321–32. http://dx.doi.org/10.19030/jbcs.v9i4.7996.
Повний текст джерелаHarris, Peter, William Stahlin, and Moade Fawzi Shubita. "US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement." Journal of Business Case Studies (JBCS) 10, no. 1 (December 31, 2013): 15–20. http://dx.doi.org/10.19030/jbcs.v10i1.8325.
Повний текст джерелаYallapragada, RamMohan R., C. William Roe, and Alfred G. Toma. "The Prospects Of Replacing GAAP With IFRS In The United States." International Business & Economics Research Journal (IBER) 12, no. 1 (December 22, 2012): 25. http://dx.doi.org/10.19030/iber.v12i1.7509.
Повний текст джерелаAlhaj-Yaseen, Yaseen S., Kean Wu, and Leslie B. Fletcher. "Accounting Standards and Earnings Quality — Evidence from Registered ADRs." Review of Pacific Basin Financial Markets and Policies 21, no. 04 (December 2018): 1850022. http://dx.doi.org/10.1142/s0219091518500224.
Повний текст джерелаCarpenter, Vivian L., Rita Hartung Cheng, and Ehsan H. Feroz. "Toward an empirical institutional governance theory: Analyses of the decisions by the 50 US state governments to adopt generally accepted accounting principles." Corporate Ownership and Control 4, no. 4 (2007): 42–59. http://dx.doi.org/10.22495/cocv4i4p3.
Повний текст джерелаMarques, Ana. "Non-GAAP earnings: international overview and suggestions for future research." Meditari Accountancy Research 25, no. 3 (August 14, 2017): 318–35. http://dx.doi.org/10.1108/medar-04-2017-0140.
Повний текст джерелаMelis, Giovanni, Andrea Melis, and Alessandro Pili. "Fair value and stakeholder-oriented accounting systems. Some evidence from Italy." Corporate Ownership and Control 4, no. 1 (2006): 127–38. http://dx.doi.org/10.22495/cocv4i1p11.
Повний текст джерелаForsyth, Timothy B., and Michael T. Dugan. "Inconsistencies in U.S. GAAP: Accounting for Executory Contracts." Issues in Accounting Education 21, no. 3 (August 1, 2006): 291–95. http://dx.doi.org/10.2308/iace.2006.21.3.291.
Повний текст джерелаChuryk, Natalie Tatiana, Alan Reinstein, and Lance Smith. "Jones Enterprises Real Estate Investment Trust: Comparing U.S. and Canadian Acquisition Accounting, Balance Sheet and Security Commission Reporting, and Initial Public Offering Location." Issues in Accounting Education 33, no. 2 (February 1, 2018): 35–42. http://dx.doi.org/10.2308/iace-52043.
Повний текст джерелаClaiborne, M. Cathy, and Kirkland A. Wilcox. "Home Heaters: A Holistic View of the Financial Statements." Issues in Accounting Education 26, no. 4 (November 1, 2011): 797–806. http://dx.doi.org/10.2308/iace-50053.
Повний текст джерелаBeisland, Leif Atle, and Kjell Henry Knivsflå. "Have IFRS changed how stock prices are associated with earnings and book values?" Review of Accounting and Finance 14, no. 1 (February 9, 2015): 41–63. http://dx.doi.org/10.1108/raf-06-2013-0079.
Повний текст джерелаKarapınar, Aydın, and Figen Zaif. "Does the IFRS improve earnings quality? A comparison of Turkish GAAP and IFRS." Journal of Islamic Accounting and Business Research 13, no. 2 (December 13, 2021): 277–96. http://dx.doi.org/10.1108/jiabr-10-2019-0206.
Повний текст джерелаCarpenter, Vivian L., and Ehsan H. Feroz. "GAAP as a symbol of legitimacy: New York State's decision to adopt generally accepted accounting principles." Accounting, Organizations and Society 17, no. 7 (October 1992): 613–43. http://dx.doi.org/10.1016/0361-3682(92)90016-l.
Повний текст джерелаPenner, James, and Jagjit Singh Saini. "Accounting for Giraffes at a For-Profit Zoo - A Case Study." International Journal of Accounting and Financial Reporting 1, no. 1 (February 11, 2015): 99. http://dx.doi.org/10.5296/ijafr.v5i1.6961.
Повний текст джерелаter Hoeven, Ralph. "De toekomst van IFRS in Europa: gaat de bom vallen?" Maandblad Voor Accountancy en Bedrijfseconomie 89, no. 4 (April 15, 2015): 120–21. http://dx.doi.org/10.5117/mab.89.31275.
Повний текст джерелаR. Gregory, James. "RSP: Intangible Capital: Culture of Innovation and its Impact on the Cash Flow Multiple." Muma Business Review 2 (2018): 147–49. http://dx.doi.org/10.28945/4206.
Повний текст джерелаCullinan, Charles P. "Railroad Regulatory Accounting In An Era Of Rail Deregulation." Journal of Applied Business Research (JABR) 7, no. 2 (October 19, 2011): 3. http://dx.doi.org/10.19030/jabr.v7i2.6236.
Повний текст джерелаEhoff Jr., Clemense, and Dov Fischer. "Should The SEC Adopt International Financial Reporting Standards?" Review of Business Information Systems (RBIS) 16, no. 1 (December 29, 2011): 15–20. http://dx.doi.org/10.19030/rbis.v16i1.6760.
Повний текст джерелаJanjani, Reza. "Comparing US-GAAP and Iran-GAAP operating cash flows to predict future cash flows." Journal of Financial Reporting and Accounting 13, no. 1 (July 6, 2015): 39–65. http://dx.doi.org/10.1108/jfra-06-2013-0047.
Повний текст джерелаEhoff Jr., Clemense, and Dov Fischer. "Why The SEC Is Delaying Adoption Of International Financial Reporting Standards." International Business & Economics Research Journal (IBER) 12, no. 2 (January 31, 2013): 223. http://dx.doi.org/10.19030/iber.v12i2.7635.
Повний текст джерелаBuchman, Thomas A., and C. Patrick Fort. "Alternative Disclosure Methods For Accounting Changes And Analysts Earnings Forecasts." Journal of Applied Business Research (JABR) 12, no. 3 (September 12, 2011): 48. http://dx.doi.org/10.19030/jabr.v12i3.5800.
Повний текст джерелаJerman, Mateja, and Massimo Manzin. "Accounting Treatment of Goodwill in IFRS and US GAAP." Organizacija 41, no. 6 (November 1, 2008): 218–25. http://dx.doi.org/10.2478/v10051-008-0023-5.
Повний текст джерелаAshbaugh, Hollis, and Per Olsson. "An Exploratory Study of the Valuation Properties of Cross-Listed Firms' IAS and U.S. GAAP Earnings and Book Values." Accounting Review 77, no. 1 (January 1, 2002): 107–26. http://dx.doi.org/10.2308/accr.2002.77.1.107.
Повний текст джерелаFay, Rebecca, John A. Brozovsky, and Patricia G. Lobingier. "Ruckman, Inc.: Converting from U.S. GAAP to IFRS." Issues in Accounting Education 26, no. 2 (May 1, 2011): 341–60. http://dx.doi.org/10.2308/iace-10020.
Повний текст джерелаCussatt, Marc, Li Huang, and Troy J. Pollard. "Accounting Quality under U.S. GAAP versus IFRS: The Case of Germany." Journal of International Accounting Research 17, no. 3 (January 1, 2018): 21–41. http://dx.doi.org/10.2308/jiar-51997.
Повний текст джерелаKainth, Akarsh, and Ranik Raaen Wahlstrøm. "Do IFRS Promote Transparency? Evidence from the Bankruptcy Prediction of Privately Held Swedish and Norwegian Companies." Journal of Risk and Financial Management 14, no. 3 (March 15, 2021): 123. http://dx.doi.org/10.3390/jrfm14030123.
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