Although it is the only criminal offence stipulated by accounting law, forgery foreseen by article 43 of Accounting Law …

can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …

professionals involved in reforming the local government finance and accounting systems, that are trying hard to become a language … hand: budget and accounting. …