Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead … application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial … statements and risk management. The development gap concept is described and introduces a simplified entry and reporting example …

embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain … jurisdictions have been much quicker in their embrace, adoption and adaptation of International Financial Reporting Standards, than … others. As well as highlighting the need for the adoption of International Financial Reporting Standards, this paper also …

accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …

available, and the reasons for Italy’s positions set forth. The principle guiding Italian negotiators has been to balance the …

insurance demand in Italy, with particular reference to the economic activities? Extreme precipitation events over most of the … century, as global mean surface temperature increases. If we look to Italy, examination of the precipitation time series shows … a sensitive and highly significant decrease in the total number of precipitation events in Italy, with a trend of events …

the European Committee with International Financial Reporting Standards. Different groups of people need information about … statements and and their contextual interpretation in accordance with IAS and IFRS. Also we identify some of stakeholders who are …

sufficient possibilities relating to ad-hoc reporting, static and dynamic reports and OLAP analyses. A one of the main goals of …

Along with continuing changes in the tax law, the requirements to the organization of small business accounting are … changing, too. The article provides the analysis of normative legal documents governing small business accounting. The … accounting requirements for small businesses of general and simplified tax accounts have been systematized. The necessity and …

This paper intends to analyse and elucidate the impact of Fair Value Accounting on the banking industry in general and … Indian Banking in particular in the light of the move towards convergence to International Financial Reporting Standards … across the globe. In the light of criticism against fair value accounting for amplifying the subprime crisis and for causing …