scholarly journals Comparative Study of Financial Reporting Act: The Case Study of Indonesia

2021 ◽  
Vol 22 (2) ◽  
Author(s):  
Michelle Claudia ◽  
Lindawati Gani ◽  
Rafika Yuniasih
Keyword(s):  
United States ◽  
Comparative Study ◽  
Financial Reporting ◽  
United States Of America ◽  
Monitoring Program ◽  
The United States ◽  
The United Kingdom ◽  
Study Evaluation ◽  
Research Findings

Research aims: This study evaluates the Indonesian Financial Reporting Bill and provides recommendation to RUU PK RI.Design/Methodology/Approach: A comparative study was carried out by comparing the RUU PK RI with Financial Reporting Acts and other related statutory from the United States of America, the United Kingdom, and twenty-seven members of the Asian-Oceanian Standard-Setters Group (AOSSG).Research findings: From the total of 24 countries, 60 documents were found which were then manually analyzed for content and themes. Based on the results of the study: standard setting body, accountant certification, and practice monitoring program were proposed to be included in the RUU PK RI.Theoretical contribution/Originality: There are not many studies of Financial Reporting Act; therefore, this study seeks to contribute to the gap.Practitioner/Policy implication: The result of this study will become insight for regulators in charge of the Indonesian Financial Reporting Bill’s development in preparing its promulgation.Research limitation/Implication: The limitation of this research is it carries out a comparative study of the Indonesian Financial Reporting Bill with the selected countries’ Financial Reporting Acts and similar statutory.Keywords:  comparative study, evaluation case studies, financial reporting act, stakeholder theory.

scholarly journals A Teaching Case Study: Roxy Music Limited

2005 ◽  
Vol 1 (2) ◽  
pp. 15-18
Author(s):  
Yvonne P. Shanahan ◽  
Morris W. Shanahan
Keyword(s):  
United States ◽  
United Kingdom ◽  
New Zealand ◽  
United States Of America ◽  
The United States ◽  
Teaching Case ◽  
The United Kingdom

Roxy Music Limited is a wholesale supplier of Compact Discs (CDs), Music Cassettes, Videos and, more recently DVDs, in the New Zealand music and entertainment market. All products are imported from Germany, the United Kingdom, the United States of America or Holland. Product arrives in boxes of 1,000 units. For the purpose of this case, we are focusing on CD sales.

scholarly journals A Comparative Study of Fiscal Federalism in Nigeria, the United States of America and the United Kingdom

2019 ◽  
Vol 15 (28) ◽  
Author(s):  
Stanley C. Duruibe ◽  
L. E Akujuobi ◽  
Chidinma Nwabeke ◽  
Sampson Ogoke ◽  
Kate Emenalom
Keyword(s):  
United States ◽  
United Kingdom ◽  
Comparative Study ◽  
United States Of America ◽  
Fiscal Federalism ◽  
The United States ◽  
The United Kingdom

THE INCEPTION AND EVOLUTION OF FINANCIAL REPORTING IN THE PROTESTANT EPISCOPAL CHURCH IN THE UNITED STATES OF AMERICA

1986 ◽  
Vol 13 (2) ◽  
pp. 55-63 ◽  
Author(s):  
G. A. Swanson ◽  
John C. Gardner
Keyword(s):  
United States ◽  
Financial Reporting ◽  
United States Of America ◽  
The United States ◽  
Episcopal Church ◽  
For Profit ◽  
Not For Profit ◽  
The Church

This research documents the emergence of accounting procedures and concepts in a centrally controlled not-for-profit organization during a period of change and consolidation. The evolution of accounting as prescribed by the General Canons is identified and its implementation throughout the church conferences is examined.

scholarly journals A Comparative Discussion of the Judicial Disqualification of Directors under the South African Companies Act

2020 ◽  
pp. 1-24
Author(s):  
Rehana Cassim
Keyword(s):  
United States ◽  
United Kingdom ◽  
South African ◽  
United States Of America ◽  
The United States ◽  
The South ◽  
The United Kingdom ◽  
Locus Standi

Abstract Section 162 of the South African Companies Act 71 of 2008 empowers courts to declare directors delinquent and hence to disqualify them from office. This article compares the judicial disqualification of directors under this section with the equivalent provisions in the United Kingdom, Australia and the United States of America, which have all influenced the South African act. The article compares the classes of persons who have locus standi to apply to court to disqualify a director from holding office, as well as the grounds for the judicial disqualification of a director, the duration of the disqualification, the application of a prescription period and the discretion conferred on courts to disqualify directors from office. It contends that, in empowering courts to disqualify directors from holding office, section 162 of the South African Companies Act goes too far in certain respects.

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