contextualises Integrated Reporting as a practice within the broader realm of international accounting standards, with insight into … (Fédérations des Experts-Comptables Européens, Belgium). Her research interests include sustainability, management accounting and …

Group Accounting in einem Produktionsunternehmen angestellt. Zuvor war er fünf Jahre als Ressortleiter Competence Center …

Betriebswirtschaftslehre, insbesondere Controlling und Rechnungslegung • Praktikerinnen und Praktiker im Financial und Management Accounting …

: Recognition and Measurement und aktuelle Exposure Drafts „Amortised Cost and Impairment of Financial Assets“ und „Hedge Accounting …/Bilanzierung strukturierter Produkte - Hedge Accounting/Bilanzierung von Sicherungsinstrumenten - Besonderheiten nach BilMoG …

Importance of Language for Financial Statements Users -- Enforcement and the Demand for Accounting Information … outsiders of the firm. Contents Importance of Language for Financial Statements Users Enforcement and the Demand for Accounting … business economics, accounting, and finance Accountants The Author Dr. Michael H. R. Erkens received his Ph.D. from the …

Critical Issues in International Accounting -- Economics and Accounting: As an Introduction to Jacques Richard's Works … -- Accounting as a Social Construction -- Fair Value -- Accounting and Interlinking Fields -- National or Regional Implementation of … consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and …

Introduction -- Financial Accounting: Development Paths -- Premises for the Convergence of Financial Accounting and … Management Accounting -- Drivers of the Alignment of Financial Accounting to Management Accounting -- Financial Accounting and … Alignment to Management Accounting in the Italian Context -- Discussion on the Alignment of Financial Accounting to Management …