Browsing Publications Hosted at Saint Mary’s by Subject "Accounting -- Standards"

Now showing items 1-3 of 3

Compatibility between OHADA accounting system and IASB conceptual framework (IFRS): the real difficulties and false problems

Avele, Donatien; Degos, Jean-Guy (Atlantic Schools of Business, 2012)

The uniform act regarding the organization and the harmonization of the accounting systems of firms, adopted in the framework of the OHADA treaty, where we annexed the accounting system OHADA (SYSCOHADA), has had the ...
Equity-liability accounting debate in worker co-operative entities members' shares

Andicoechea, Lorea; Zubiaurre, Miguel A. (Centre of Excellence in Accounting and Reporting for Co-operatives, Saint Mary's University, 2012)

It is generally accepted that common high quality financial information standards are essential in a global economy. The comparability of financial information is necessary in order to facilitate the decision-making process ...
Revue de la litterature sur la perception des investisseurs en regard des caracteristiques du conseil d'administration, de la normalisation comptable et de la verification

Deschenes, Sebastien; Turmel, Francine (Atlantic Schools of Business, 2005)

Depuis les récents scandales financiers, nombreux sont ceux qui ont tenté d’identifier les caractéristiques souhaitées des contrôles imposés aux grandes sociétés. Notre revue de la littérature s’est portée sur 3 catégories ...

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