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The purpose of this research is to discuss creative accounting limitation throughethical developments, focusing on features as: measurement and behavior. In this respect we turnto an original search in the literature that comprise together estimation segment in accounting andtheoretical...
Persistent link: https://www.econbiz.de/10010838717
The purpose of this study to compare the previous research about how the non-finan cial companies listed in the Istanbul Stock Exchange (ISE) and deposit banks in Turkey havedisclosed information regarding the usage of derivatives, and the accounting treatment of thesederivatives. The results of...
Persistent link: https://www.econbiz.de/10008788604
This paper aims to approach an issue that is less common in public institutions,namely the accounting policies and the accounting treatments of contingent assets andliabilities with the goal of sustaining the quality and completeness of financial accountinginformation, being a culture oriented...
Persistent link: https://www.econbiz.de/10009395329
The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related partytransactions), taxation (issues regarding the...
Persistent link: https://www.econbiz.de/10009395330
The purpose of this paper is to understand how information derived frommanagement accounting has an impact on development and foundation of new decisions andtherefore to better understand the relationship between management accounting andinformation. Using as an example a case study from the...
Persistent link: https://www.econbiz.de/10009395331
One way of supporting the accounting standard-setting process and to facilitatethe access to those standards is through the implementation of modern accounting reportingmethods using web technology. In this regard SMEs are under stress of two major factors:implementation of accounting standards...
Persistent link: https://www.econbiz.de/10009395349
Our paper develops a literature review on fair value studies. The purpose of thestudy is to synthesize the main results of accounting research literature empiricallyapproaching fair value measurement. Therefore, our analysis imposes the use of literaturereview methodology. After briefly...
Persistent link: https://www.econbiz.de/10009395357
This article offers an intrinsic image of the hidden and identified costs at thelevel of an entity, including the causes and their ways of control. The main researchinstrument used here was the questionnaire and the results determined a better knowledge ofthe theoretical and methodological...
Persistent link: https://www.econbiz.de/10009395368
This report presents three components of annual financial statements - BalanceSheet, Profit and Loss Statement and Statement of Cash Flows - in terms of national andinternational accounting regulations as a source of information and presentation of thecompany. Also, through the comparative...
Persistent link: https://www.econbiz.de/10009395369
According to the disclosure requests of IAS 23 Borrowing Costs, companies areto include the following elements within their annual reports: accounting policies adopted bythe firms, value of capitalization for borrowing costs and capitalization rate. This paperinvolves an empirical research,...
Persistent link: https://www.econbiz.de/10009395370