The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

and theoretical aspects of accounting being used to argue for a lack of transparency. However, for purposes of empirically … understanding and nurtures fears on qualitative risks in cooperative accounting. The results indicate a number of possible avenues …

sheet of the clubs. However, proper accounting and valuation of player assets entails some ambiguities and problems in the … context of accounting. The aim of the present work is to illustrate the accounting treatment of a player transfer in … accordance with the provisions of the German Commercial Code. Furthermore, it is considered to what extent the accounting …