Browsing by Subject Accounting -- Standards

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Showing results 1 to 77 of 77
Issue DateTitleAuthor(s)
2016Accounting for fixed repayment bank loans in accordance with accounting standardsAtis, Caner; Copur Vardar, Gizem
2010Accounting GAAPs and accounting treatments for management of property : case studies from Greek real estate marketLiapis, Konstantinos J.; Galanos, Christos L.
2018Analysing internal control practices of Maltese financial institutionsBorg, Matthew
2006The applicability of the IASB's proposed accounting standards for SMEs in the local scenarioButtigieg, Matthew (2006)
2010The audit implications of mark to model accounting measurementBianchi, Andrea
2022The autonomy of public sector units in the process of formulating accounting policy : evidence from PolandBucior, Grzegorz; Żurawik, Aleksandra
2012Bridging the gap between IFRS 4 Phase II and Solvency II : identifying synergies, differences and challenges that the two regimes present to the insurance industryTanti, Keith P.
2022Categorical characteristics of wine classifications in the system of internal regulation of accountingGutsalenko, Liubov; Marchuk, Uliana; Zabolotnyy, Serhiy; Ostapiuk, Nataliia; Tsaruk, Natalia
2019The challenging task of developing European public sector accounting standardsJorge, Susana; Caruana, Josette; Caperchione, Eugenio
2018Change of management accounting practicesHerliansyah, Yudhi
2003The changing role of the Maltese accounting professional : a forty year comparisonMallia, Josianne (2003)
2013A comparative analysis for the accounting reporting of “employee benefits” between IFRS and other accounting standards : a case study for the biggest listed entities in GreeceLiapis, Konstantinos J.; Thalassinos, Eleftherios
2016The concept of deferred tax according to accounting standard of income taxes (TMS-12) and an applicationKarakaya, Gencay; Sevim, Cengiz
2018-07Convergence of IFRS in global accounting system : where do SAARC countries stand for?Borhade, Shivaji; Alsalim, Munadhil Abd Aljabar; Mohammed, Ali Omer
2021-01The convergence of preparation the financial statements according to IAS and tax accounting in KosovoSekiraqa, Albina; Ahmeti, Skender; Aliu, Muhamet
2015Cultural and socio-economic restrictions for the adoption of the IESBA code of ethics for professional accountants in the European countriesBarrainkua, Itsaso; Espinosa-Pike, Marcela
2015A cultural assessment on measurement basis of accountingOzturk, Erkan
2021-07The development of a management accounting framework for small and medium enterprises operating in emerging economiesDlamini, Banele; Schutte, Daniel
2021Disclosure practices of information in the field of financial instruments : evidence from Polish companies listed in the Warsaw stock exchangeJudkowiak, Agnieszka
2016Economic profit analysis of capital’s preservation on scope of IFRS and recommended proposition with an applicationKirlioglu, Hilmi; Altinkaynak, Firat
2021Editorial : comparison as a habit - the case for international governmental accounting researchCaperchione, Eugenio; Bisogno, Marco; Caruana, Josette; Cohen, Sandra; Manes-Rossi, Francesca
2016Editorial : politicians and accounting information - a marriage of convenience?van Helden, Jan; Argento, Daniela; Caperchione, Eugenio; Caruana, Josette
2019The effect of firm characteristics on the disclosure of IAS/IFRS information : the cases of Tunisia, France and CanadaBaazaoui, Hedi; Zaraï, Mohamed Ali
2018-07Ethics principles in accounting and an application in MersinOnal, Servet; Gurbuz, Ismail Soner
2019The evolution of goodwill accounting in Maltese listed companies : an analysisFarrugia, Kurt
2010Explaining accounting policy choices of SME’s : an empirical research on the evaluation methodsFekete, Szilveszter; Damagum, Yau M.; Mustata, Razvan; Matis, Dumitru; Popa, Ioan
2019Exploring the relevance of accounting frameworks in the pursuit of financial sustainability of public sector entities : a holistic approachCaruana, Josette; Brusca, Isabel; Caperchione, Eugenio; Cohen, Sandra; Manes Rossi, Francesca
2019-04The factors affecting the approaches towards independent auditing of small and medium-sized enterprises : a literature reviewGungormus, Ali Haydar
2003The feasibility of an international centre for commerce and tradeBorg, Joanna (2003)
2010Financial crisis and accounting information : the need for corporate social responsibility in accounting professionAchim, Monica Violeta; Borlea, Nicolae Sorin; Breban, Ludovica
2015Financial leasing transactions and accounting in TurkeyKirlioglu, Hilmi; Oztas, Saadet
2023The financial reporting implications of COVID-19 on Maltese listed companiesGrech, Jasmine (2023)
2018Formation of an integrated accounting and analytical management system for value analysis purposesUsenko, L. N.; Bogataya, I. N.; Bukhov, N. V.; Kuvaldina, T. B.; Pavlyuk, Albert V.
2016Gauging the impact of country-specific values on the acceptability of global management accounting principlesBorker, David R.
2003Globalisation of accounting standards : an international and local perspectiveMifsud Bonnici, Simon (2003)
2016Governmental accounting in Malta towards IPSAS within the context of the European UnionJones, Rowan; Caruana, Josette
2020Heritage : the priceless hostage of accrual accountingAnessi-Pessina, Eugenio; Caruana, Josette; Sicilia, Mariafrancesca; Steccolini, Ileana
2002IAS 40 investment property : practical implications within the local business environmentAzzopardi, Peter (2002)
2009IAS 41 - Agriculture : issues in its local applicationFenech, Sarah Anne
2005The IAS 8 analysis and critical thesis of the IAS 8Bekiaris, Michail G.
2015IFRS 9 : the standard conveying complexity to understandMicallef, Noel (2015)
2018The impact of accounting standards utilisation on internal credit ratingDlaskova, Gabriela; Budinsky, Petr
2018-07The impact of International Financial Reporting Standards (IFRSs) adoption on financial reporting practice in the Nigerian banking sectorAtoyebi, Taibat Adebukola; Simon, Adikwu Joseph
2014Impact of the proposed amendments to revenue recognition on selected telecommunications companiesCaruana, Lara
2023The implementation of accrual accounting in central government : emerging and changing roles for the NAOHili, Isabella (2023)
2017Implementation the international financial reporting standards as a moderating variable of the relationship of corporate governance with earnings managementKomalasari, Agrianti
2023Implications of IFRS 16 on Maltese listed entities : a qualitative studyMentosa, Dario (2023)
2016The implications of lease accounting changes : an analysis on the banking industryAbdilla, Sabrina (2016)
2013The implications of the accounting harmonization process on EU countries : a case study of Greece and RomaniaHlaciuc, Elena; Bostan, Ionel; Grosu, Veronica; Socoliuc, Marian; Apetri, Anisoara Niculina
2008The importance of the objectives and qualitative characteristics of accounting information within the Maltese context : an investigationAttard, George (2008)
2012Interim reporting in Malta : an investigationCamilleri, Silvio (2012) (2)
2005International standards on auditing and the perspective of the Maltese small company auditorMuscat, Alexia (2005)
2002The introduction of a wealth tax in MaltaMejlak, Malcolm (2002)
2000An investigation into the local medium/large companies' adherence to the disclosure requirements of selected International Accounting StandardsGriffiths, Peter (2000)
2008An investigation of the local preparers' and users' perception on fair value accountingAttard, Clayton (2008)
2019IPSAS, ESA and the fiscal deficit - a question of calibrationCaruana, Josette; Grima, Louise
2018Legal and economic components of modern accounting transformationBelousov, Anatoliy Ivanovich; Mihajlova, G. V.; Uzdenova, F. M.; Blizno, L. V.
2011Measuring a bank’s financial health : a case study for the Greek banking sectorThalassinos, John E.; Liapis, Konstantinos J.
2017Multi-vector accounting concept in modern managementMakarenko, Elena Nikolaevna; Kislaya, Irina Aleksandrovna; Chukhrova, Oksana Viktorovna; Makarenko, Tatyana Valeryevna
2020Nationalism versus Globalization : public sector accounting, international harmonization and national resistanceJorge, Susana; Caruana, Josette
2016Organizational and methodological approaches to development of accounting policy for formation of integrated accounting of interrelated agricultural companiesBalashova, Natalia N.; Melikhov, V. A.; Ovchinnikov, Mikhail A.; Egorova, Ekaterina M.; Tokareva, E. V.
2019PrefaceCaruana, Josette; Brusca, Isabel; Caperchione, Eugenio; Cohen, Sandra; Manes Rossi, Francesca
2014Property assets fair value accounting under uncertaintyTsamis, Anastasios; Liapis, Konstantinos J.
2021The proposed IPSAS on measurement for public sector financial reporting - recycling or reiteration?Caruana, Josette
2014-04Recent trends in modified audit opinions in MaltaBaldacchino, Peter J.; Bezzina, Frank; Tabone, Norbert; Vassallo, Jean Paul
2018The recognition and valuation of an asset’s productivity in business accounting and reportingShadrina, M. A.; Shelemekh, N. N.; Mizyureva, V. V.; Kerimov, V. E. O.; Lukyanov, B. V.
2016Recognition of carrier plants within the frame of Turkish accounting standardsGokgoz, Ahmet; Temelli, Fatma
2018Reform for reform's sake : a never-ending story of governmental accounting changeCaruana, Josette
2015A research on determination of input levels used in fair value measurement hierarchy by firms listed in Borsa IstanbulGokgoz, Ahmet; Senturk, Fatih
2018Role of culture and law enforcement in determining the level of IFRS adoptionLaupe, Supriadi
2007Rules-based versus principles-based accounting standards : the perspectives of Maltese accountantsCamilleri, Stephanie (2007)
2017Similarities and differences related to the scope and valuation of the financial investments according to Turkish accounting standards / Turkish financial reporting standards / Turkish tax procedure lawKoc, Feden
2010SME’s views on the adoption and application of “IFRS for SMEs” in TurkeyAtik, Asuman
2017Tendencies of standardisation of management accounting in Russian and international practicesLabyntsev, Nikolay Tikhonovich; Sharovatova, Elena Aleksandrovna; Omelchenko, Irina Aleksandrovna; Makarenko, Tatyana Valeryevna
2018The use and non-use of the government financial report by Maltese Members of ParliamentCaruana, Josette; Farrugia, Brady
2013The valuation of property in Malta : practical implications of applying IAS 40 - investment propertyPsaila, James
2010Value relevance of accounting information in the pre- and post-IFRS accounting periodsKousenidis, Dimitrios V.; Ladas, Anestis C.; Negakis, Christos I.