Search results for " Accounting Systems"
showing 3 items of 3 documents
The effect of IFRS's and Russian GAAP's revenue recognition differences on accumulation and timely allocation of profit tax in Russia : case Andritz …
2011
The great waves of accounting thought: an attempt of comparison between English and Italian literature
2020
The following speech has been pronounced at the XV Biennale of the Italian Society for Accounting History on October, 23rd, 2020, as the Introductory intervention of the Congress. The Author was Chairman of the Organizational Committee of the Congress and member of the Scientific Committee. It has the tentative status of scientific paper in order to be improved for a further process of publishing. It concerned the discerning of a number of parallel waves between English and Italian Accounting literature, since the early beginnings and until the advent of the Globalization Era, when standardization has made relatively unrelevant the specific contributions of single national streams of though…
As inovações em contabilidade governamental na américa latina: o caso da Colômbia
2012
En este trabajo se aborda la reforma de la contabilidad gubernamental en Colombia -iniciada en 1991 y que se extiende hasta la actualidad- buscando contribuir a la comprensión de la génesis y del desarrollo del Sistema Contable Público Colombiano. Un elemento novedoso reside en documentar parte del proceso de adaptación de las International Public Sector Accounting Standards, IPSAS, a un contexto específico. Así, la pregunta central del documento es: ¿Puede considerarse el proceso desarrollado en la contabilidad gubernamental en Colombia como una innovación? Desde un enfoque descriptivo y analítico, soportado en documentos públicos y en fuentes secundarias, los autores caracterizan lo acont…