number of researches carried out on accounting records, spite of the fact that, as it is generally agreed, modern accounting … a later date the research will be complemented by the analysis of accounting records. For our purpose we have chosen one … is Railroad Company from Madrid to Zaragoza and Alicante (MZA); the specific subject of the paper is the accounting of …

history of Spanish Exchequer, i.e., the ambitious reform project of Public Sector Accounting carried out by the General and … history of Spanish Exchequer. In this chapter José Canga Argüelles’ ideas on Public Sector Accounting stand out. He exposed …’s Accounting” presented before the General and Extraordinary Assembly met in Cadiz on the 29th June 1811. The Report contains the …

accounting system. “Culture” is the main point for their accounting system. Hofstede, Gray, Mueller, and some other empiricist … accounting researchers who emphasize the influence of cultural effects on national accounting improvements claim that Chinese … Accounting has been dominated by Chinese “Culture”. This paper presents three Chinese cultural variables (e.g. Confucianism, Feng …

Prof. Dr. Richard Mattessich is one of the most eminent founders of the modern conception of accounting theory …

Legislative stages in accordance with IFRS accounting treatment began to OMF no. 907/2005- approving categories of … entities applying accounting rules in accordance with International Financial Reporting Standards, accounting regulations that …/2010 and ends with NBR Order No. 27/16.12.2010 - for approval of Accounting Regulations in accordance with International …