accounting information systems could support companies’ liquidity management. The starting point is that compulsory financial … detailed description of the adjustments that need to be made on accounting data for an a posteriori examination of liquidity …

főbb kritikákat. ____ One of the central problems of accounting theory and accounting regulation is accounting valuation …, accounting as a value assignment aspect of the representation of economic phenomena. The first part of the article, setting out … from the general concept of measurement, introduces the concepts of measurement and valuation as applied in accounting …