international accounting

International Accounting Standards: from UK standards to IAS, an accelerated route to understanding…

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Advances in International Accounting

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Advances in International Accounting

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Showing 1 - 10 of 132

Who uses fair value accounting for non-financial assets after IFRS adoption?

by: shinta, 46 pages

We examine whether and why companies prefer fair value to historical cost when theycan choose between the two valuation methods. With the exception of investment propertyowned by real estate ...

GLOBALIZATION IMPACT ON THE DEVELOPMENT OF NEW DIRECTIONS AS RELATED TO ACCOUNTING

by: shinta, 5 pages

This paper explores the idea of globalization in economy in general and its role in that process in order to develop new directions for the accounting concepts. Globalization is a reality in ...

THE IMPACT OF GLOBALIZATION ON REGULATIONS AND ACCOUNTING SYSTEMS. DIMENSIONING AND QUANTIFICATION.

by: shinta, 13 pages

In this study we concentrate our efforts on the consequences that the existence and manifestation of globalization have on various domains of human activity. The impact of globalization will be ...