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Institutional Analysis of Accounting Development Trends

Kantsurov, Oleh - In: Accounting and Finance (2014) 2, pp. 19-23

The Article covers the analysis of accounting development trends on the basis of Institutional Economic theory. Grounds … for the Accounting Institution have been established that would determine its further development vector. Priorities in … the Accounting Institution transformation management have been substantiated. It has been proved that the Accounting …

Persistent link: https://www.econbiz.de/10010793892

Impact of XBRL on Financial Reporting in Romania

Florin, Radu - In: Ovidius University Annals, Economic Sciences Series XII (2012) 2, pp. 1337-1340

In many fields, the transition to digital support for documents or information in a wider sense, involved only the simple replacing the old paper documents with text files. Normaly, this thing allowed a significant economy of paper, storage and distribution of those documents and, somewhat,...

Persistent link: https://www.econbiz.de/10010679578

Briefing in History of Audit and Financial Reporting

Florin, Dobre; Florina, Popa Adriana; Brad, Laura - In: Ovidius University Annals, Economic Sciences Series XIII (2013) 1, pp. 1204-1209

The rapid development of financial audit and its applicability can be an important factor for the development of a company. The explication is that the financial auditors are not require to account for the company’s transactions, but they have to check the elements from their financial...

Persistent link: https://www.econbiz.de/10010679630

THE IMPORTANCE OF FINANCIAL REPORTING DURING PRIVATIZATION: TURKISH CASE

Selvi, Yakup; Yilmaz, Fatih - In: Annales Universitatis Apulensis Series Oeconomica 2 (2010) 12, pp. 20-20

responsibility of accounting in privatization is to develop investor confidence to channel theflows of funds and to ensure the … the second part, we clarified the role of accounting in privatizationprocess under disclosure, transitional problems …, training, valuation problems, and inflationaccounting subsections. In the third part, we discussed the recent accounting …

Persistent link: https://www.econbiz.de/10008788611

Evolution of the Institute of Accounting

Kantsurov, Oleh - In: Accounting and Finance (2014) 3, pp. 42-46

The Article addresses the history of the development of accounting as a social and economic institute and definition of … periodization of its development. It is noted that the formation of institutional models of accounting took place from informal … accounting based on formation of the institute. In particular, isolated are: 1) pre-institutional period during which there is no …

Persistent link: https://www.econbiz.de/10011131911