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Mujeeb Saif Mohsen Al-Absy,Ku Nor Izah Ku Ismail,Shehabaddin Abdullah A. Al-Dubai
Pág. 1911 - 1917
Developments in the global capital market have made the adoption of International Financial Reporting Standard (IFRSs) more significant than ever before. The purpose of this study is to examine the accountants? perception of IFRSs adoption in Yemen. We a...
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Elsje Raubenheimer
AbstractAccounting estimates form part of the preparation of financial statements and should not affect faithful representation. The use of accounting estimates does not yield exact amounts, but, rather, amounts based on assumptions. The frequency of use...
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Cobus Rossouw
AbstractGenerally Accepted Accounting Practice (GAAP), which comprises International Financial Reporting Standards (IFRSs), has been designed to apply to the general purpose financial statements of all profit-oriented entities, and especially those compe...
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