Browsing Accounting and Finance Conference Papers by Subject "150101 Accounting Theory and Standards"
Now showing items 1-5 of 5
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Accounting for social services outcomes : extending the balanced scorecard to NGOs in New Zealand
(2016-11)The application of accounting has already been extended to include aspects of customer services, employee satisfaction and innovation. These applications have however continued to focus on efficiencies and sustainability ... -
Environmental accounting disclosures of manufacturing and mining listed companies in Shandong Province, China
(2016-11)The study examines factors that affect the environment accounting disclosure levels for a sample of manufacturing and mining listed company in the Shandong province China. The empirical results show that larger companies ... -
Evidence on the impact of International Financial Reporting Standards in New Zealand
(2010)Purpose – This paper examines the financial impact from the adoption of international financial reporting standards (IFRS) on New Zealand (NZ) companies. It analyses the effects of IFRS on the accounting numbers reported ... -
International progress : reflections of General Hedge Accounting Standards
(2016-11-22)Objectives: Problems with IAS 39 IFRS 9 Improvements Issues with IFRS 9 Challenges posed by IFRS 9 in China Recommendations for Improving Hedge Accounting in China -
Non-GAAP Earnings Disclosures by New Zealand Companies
(Accounting and Finance Association of Australia and New Zealand (AFAANZ), 2013)This study examines the motivation for the increased reporting of non-GAAP earnings (NGE) by New Zealand companies following the adoption of International Financial Reporting Standards (IFRS). The study contributes to the ...