accounting. The main objective of this paper is to find out from the experience of different companies who already adopted IFRS …The accounting rules from each country evolve in time in order to respond the social, cultural and economical …, Lithuania, s.o.) joined the European Union an important number of local companies became to apply accounting regulation …

The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and … compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications that … partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be …

analysis of the cultural factors and their influence in the last years. For Romania it is argue a lower accounting … professional reasoning - a proxy for the accounting professional behaviour - took into consideration the fiscal and legal … requirements rather than the accounting principles and judgments. The research suggest that the Romanian accounting practice and …

Our paper contributes to the literature on international accounting by focusing on the standard setting process. As … documented by research literature, accounting regulation can enhance corporate governance (Melis and Carta, 2010), corporate … reporting being expected to reduce information asymmetry. Based on accounting research and trade literature we first synthesize …

. But what about creativity in the field of accounting? Are the accountants creative? Is creativity benefit for the quality … of accounting information? The aim of our study is to review study the accounting literature and practical experience of …

The financial crisis began on 2008 has led to a debate about the pluses and minuses of fair-value accounting (FVA …). This debate presents a new start for fair-value accounting going forward and standard setters’ push to extend fair …-value accounting into other areas. In our research, we found four important issues as an attempt to make sense of the controversies …

The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the … presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS …

regarding consolidation accounting policy is the concept of control, as it holds a crucial role in determining the basis of …

convergence of the national standards with the IFRS and the follow-up use of IFRS standards would mean that the two accounting … sets of standards-IFRS issued by IASB and US GAAP issued by FASB? Aren't they mainly the same after 5 years of hard work of … languages from all over the world should be reduced rapidly only to IFRS and US GAAP. Although these two sets of standards are …

accounting and the crisis. The purpose of this article is to review the current state of academic research articles related to … accounting. Although there are lots of articles about the current financial crisis, the number of academic articles that examine … the relationship between accounting and the crisis are still few, but the research questions are increasing, more and more …