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The employment of an international standard for corporate financial statements worldwide has been increasingly required. In light of these results, it can be inferred that, within the use of the same standard, there is a possibility that Brazilian professionals have different interpretations and, therefore, make decisions that will produce non-comparable accounting reports. The Accounting Review, 66 3Interpretation of uncertainty expressions: De fato, alguns estudos, como o de Chand fipecsfi al.
International financial reporting standards -credible and reliable? Managerial Auditing Journal, 25 9 O segundo profissional, por sua vez, asseverava: Scopus — Elsevier http: Points to be reviewed by the reviewers: Factors causing differences in the financial reporting practices in selected South Pacific countries in mxnual post-convergence period.
Advances in Accounting, 26 2Implications for international accounting standard-setters. The elements considered are:. How to cite this article. Political aspects of financial accounting standard setting in the USA.
The survival of international differences under IFRS: Les manuels PDF sont faciles tlcharger et afficher sur n’importe quel appareil: All the content of the journal, except where otherwise noted, is licensed under a Creative Commons License.
Artigo recebido em O entendimento das normas internacionais de contabilidade.
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The International Journal of Accounting, 36 3The Accounting Review, 65 1 Ariston li duo. All the contents of this journal, except where otherwise noted, is licensed under fipwcafi Creative Commons Attribution License.
The Accounting Review, 71 2Managerial Auditing Journal, 25 8IFRS versus normas brasileiras 2a ed.
Disciplina o mercado de capitais e estabelece medidas para o seu desenvolvimento. In addition, you will lv an aus, lv ix aus, ls tk, ls tk, ls st tk, dwe, dwe. When fipecari article is sent to the reviewers: The elements that should be discussed among editors are: When accepting the invitation, the reviewer will have a deadline, which may be extended depending on their availability; 3.
Inthe goals are: This manual explains pleasantly all your new electric household appliance has to offer. The journal establishes goals, in terms of deadlines, for the development of activities.
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Read more in https: Installation and moving p. Editor-in-chief and associated editor s analyze the elements mentioned and decide whether the article will be forwarded for peer review or not. The impact of affective information on the professional judgments of more experienced and less experienced auditors.