2 articles for “IASB”

Set a search alert

Review ArticleOpen accessIn the keywordsAccounting for the Extractive Industries: Controversies and a Need for HarmonisationHafez AbdoThe oil and gas industry is international in nature and being operated, in most, by multinational companies. However, accounting for the activities of the oil and gas industry is being practiced by using different methods. These methods produce incomparable results which makes it hard for users of thes companies’ accounts to make investments decissions. In this paper, we demonstrate the … …Energy Research Journal, Vol. 9, Issue 1 · 28 Aug 2018 · 7,600 accessesView PDF Cite

Research ArticleOpen accessIn the keywordsThe Effect of the International Accounting Standards on the Related Party Transactions DisclosureStauropoulos Antonios, Samaras Ioannis, Arsenos PanagiotisProblem statement: Several recent North American corporate scandals have brought attention to the potential for accounting manipulations associated with Related Party Transactions (RPTs), which have lead to a decline in perceived earnings quality. We examine the value relevance of disclosed RPTs in Greek corporations. Approach: We focus on two types of RPTs: sales of goods and sales of assets, using … …American Journal of Applied Sciences, Vol. 8, Issue 2 · 28 Feb 2011 · 7,716 accessesView PDF Cite