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European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …
Persistent link: https://www.econbiz.de/10010926031
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
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
). Insurances and accounting have evolved simultaneously. This thesis points out the most important moments in their evolution …, globally and locally. Nowadays, accounting has developed a new, specialized branch dedicated to insurance – actuarial … accounting. In Romania, this branch adopted the IAS/IFRS. …
Persistent link: https://www.econbiz.de/10008854945