measures like economic easing can help overcome the depreciation gap between the asset and the liability accounting treatment. …

accounting profession (Romanian Body of Experts and Chartered Accountants, Romanian Chamber of Auditors, the Chamber of Tax …An overview of the accounting profession’s evolution in Romania can only be a cause for reflection. As far as Romania … is concerned, the accounting profession’s development rhythm followed the pace of the economic, social and political …

hereafter) is affected by the banking nature whether Islamic or conventional, by the bank accounting standards whether rule …-based local Generally accepted accounting principles (here after local GAAP) or principle-based International Financial Reporting … governance system. On the use of accounting standard, we argue that banks using IFRS standard may exhibit lower evidence of …

This study provides a link between accounting, managerial discretion and monetary policy. Monetary authorities …

Seen first as an art, " dell'arte della scrittura venezziana " as he called Luke Paciolo accounting became in turn a … freedom to choose between two or more accounting policy choice of the best options is dependent a multitude of factors … accounting field coverage of a certain reality , as desired and as there are not . Talking about the performance is natural to …