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近日,社会审计学院青年教师肖明芳 (第一作者)与澳大利亚科廷大学会计系助理教授June Cao等的合作论文“Kiss the Baby for the Nurse’s Sake?-Guaranteeing Employees’ Stock Purchase against Loss”被国际知名期刊《International Review of Financial Analysis》发表。该期刊是...
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fai...
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech acc...
Fisheries are an important economic sector in the EU subject to an important restructuring in the most recent years. The Financial Instrument for Fisheries Guidance (FIFG) has been the tool deployed b...
The aim of this paper is to clarify the problems of microfinance and the sustainability of microfinance institutions (MFI) in financial crisis. We find, that MFIs are often considered as one of the mo...
Dear readers, in September, the summer holiday ended, then the time for autumn has began and financial crisis has visited us. On 15th September, 2008 Lehman Brothers Holdings Inc. announced it intende...
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards® (IPSASs®) and include an independent auditor’s report. Notable in the 2014 Finan...
IFAC's Financial Statements are prepared in accordance with International Public Sector Accounting Standards (IPSASs) and include an independent auditor’s report. Notable in the 2013 Financial Stateme...
Through the learning from existing research in China, this paper analyses the mechanism of industry environment which has deep effect on enterprise financial risk and summarizes the seven dimensions o...
The Institute of Financial Accountants (IFA) is an internationally recognised professional accountancy membership body, whose members work for small and medium-sized enterprises (SMEs), or who run or ...

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