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around 1900, some British universities began to offer degrees in commerce, including accounting. These degrees were …
Persistent link: https://www.econbiz.de/10005671312
the ways in which accounting is combined with other forms of organisational knowledge in talk. …
Persistent link: https://www.econbiz.de/10005780589
characteristics. These unique characteristics have implications for accounting theory and practice. …
Persistent link: https://www.econbiz.de/10005780600
reinforcing steps in three areas: accounting, disclosure and risk management; the architecture of prudential regulation; and …
Persistent link: https://www.econbiz.de/10005127685
differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …
Persistent link: https://www.econbiz.de/10005063372
regards micro information, significant differences in perspective between accounting standard setters and prudential … accounting standard setters and supervisory authorities is called for both in developing the final set of information and in …
Persistent link: https://www.econbiz.de/10005187748
appropriate medium to create an efficient and robust learning environment for accounting students. Changes in learning styles of …
Persistent link: https://www.econbiz.de/10005640626
Little is known of the actualities or possibilities of corporate social reporting in Thailand. This study aims to move towards an appreciation of this neglected but important area. Our concern is to gain insights into and to critically appraise various dimensions of these annual reports so as to...
Persistent link: https://www.econbiz.de/10005640631
bond, can be understook as being made up of fundamental financial instruments. Two methods of accounting for a convertible … instrument. There is currently disagreement amongst accounting regulators as which of thse methods should be used. …
Persistent link: https://www.econbiz.de/10005640634
styles of implicating accounting in processes of accountability. …
Persistent link: https://www.econbiz.de/10005640638