Accounting, as a universal information and control system has a long history, widely recognized theoretical … achievements and unchallenged practical values is evolving, which indicates development. Further development of accounting, however … accounting system at both national and international level.The aim of the study is to identify different accounting regulations …

which is adopted by the majority of constituents. Moreover accounting is determined by culture and the lack of consensus in … accounting practices between countries, because the purpose of accounting is not technical but rather cultural. The culture of a … country determines the choice of its accounting techniques and the perception of its various accounting phenomena. For this …

laundering are and how it can be prevented.In this paper it is evaluated that the role of accountants and accounting practices … prevent money laundering with the help of accounting practices and how accounting practices can prevent money laundering. …

. The result of this approach is the increased interest in corporate accounting services. Entrusting accounting services to … made possible by the convergence of accounting solutions and the development of IT technologies. Therefore, it can be said …

affected the science of accounting as the other disciplines. Depending on these developments, the applications of accountancy … Reporting Standards (IFRS) which have been gradually adopted by other countries as the common language of accounting …. International Accounting Standards Board has been formed and International Accounting Standards have been published in the process …

Several accounting and corporate scandals such as the collapse of Enron, Arthur Andersen, WorldCom, and Parmalat have … become the most negative factor that endangers the accounting profession. Financial scandals all over the world, financial … accountants, have brought the issues of ethics in accounting in attention of the accounting professionals and academics. This …

This paper discusses the results of the research problem evaluating equity in accounting. In principle, equity is a … component of which the fair value is determined. However, accounting recognizes methodologically different equity evaluation as … liabilities. Moreover the accounting standards specifically provide guidance on measuring the fair value of the equity financial …

accounting and finance division. Out of all costs of accounting and finance division 292,878.55 baht, 54,334.81 baht is the cost … of nonvalue-added activities, equally 18.55 %. The accounting and financial division has 2 nonvalue-added activities …

compulsory the International Financial Reporting Standards accounting regime. The results provide mix evidence: in some …