Accounting historians have attempted to relate their knowledge of the variety of accounting practices at various points of time, and in various places, to wider questions of the role of accounting in reflecting and shaping not only business and management practice, but also economic and social...

Accounting systems are analysed from a theoretical perspective using mathematical methods of analysis and proof, supplemented by numerical illustrations. Earlier work which applied to capital maintenance systems, is developed and extended to encompass full accounting systems, which include...

We scrutinize the role financial reporting for fair values, asset securitizations, derivatives and loan loss provisioning played in the Financial Crisis. Because banks were at the center of the Financial Crisis, we focus our discussion and analysis on the effects of financial reporting by banks....

Local governments are continuously being subjected to changing legislation in regard to reporting requirements. Results of this research indicate that the amount of time allocated to complying with external reporting requirements was often considered excessive and not always relevant -...

The central concern of this paper is the international harmonization of financial accounting standards, and, in particular, the respective roles in this process of the EU, the IASC and national standard setters. The institutional framework, historical background and current achievements of...

This paper discusses the IASB's process of developing accounting standards for adoption by listed companies within the European Union. Issues addressed include the structure of the IASB, its role as a global standard setter and its programme. Particular attention is given to two topics that are...