The objective of this study is to examine the relevance and reliability aspects of accounting with respect to earnings …. Multiple regression analyses are used to establish links between accounting attributes on the sample of 64 listed firms for the … time period between 2005 and 2017. This study shows that relevance is a more dominant accounting attribute than reliability …

The aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the School of … aspects of the university study on the level of student accounting knowledge. As part of the research, 1,035 students were … other hand, the dependence of accounting knowledge of students on this aspect has already been proved. The work experience …

focus on management accounting practices capable of providing managers with relevant information to support their decision …-making activity. This article presents the results of the survey examining the management accounting practice among the economic … accounting practices being well established and rather conventional with the budgeting being the most relevant. Further results …

The objective of this paper is to specify in which way Polish accounting professionals manage to interpret “in context …” verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the … Poland to interpret the term “probable” used in IFRS to establish the threshold for recognition of various accounting …

of interpenetration of accounting and control functions and their deep integration due to shift of the control centres … of economic objects using target indicators, norms and regulations, estimates and the data of operational accounting … operational accounting, which must be systemic and cover all business processes, since it influences the functioning of the whole …

Accounting is often regarded as an abstract –and hence, boring– subject by students, although it is strongly linked to … subject Introduction to Finance Accounting, taught in English at the University of the Basque Country (UPV/EHU). This article … as their understanding of the basic accounting concepts. Using several traditional card games, the authors expect to …

The Czech Republic has recently introduced and implemented public sector accounting reform. The aim of the reform was …, intended to bring public sector accounting and public financial management closer to private sector practices that, from their … point of view, fulfil the reform goals previously mentioned. After a few years of functioning in this new accounting …

briefly taking into ac-count the evolution of management accounting. Next, the overview of different ideas on the subject was …

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …

acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …