eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for …

establishing the new program. Our intention is to provide accounting graduates with the knowledge they need to leverage the latest … students, from one of viewing accounting as a stand-alone, untimely, inflexible information system, capturing only ?accounting …

We attempt to replicate the duties of financial analysts by performing accounting and financial analyses for Enron … were available to analysts prior to the firm's collapse. We focus on Enron accounting policies, estimates, and financial … measures that reflect the key risk areas that we identified in our strategy analysis.Given that the purpose of accounting …

eXtensible Business Reporting Language (XBRL), a financial accounting application of XML, provides a taxonomy for …

accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers … the basis and limitations of the traditional accounting model. He analyses then the determining factors in the emergence … users. Lastly, he presents a summary of the empirical studies carried out to assess the usefulness of fair value accounting …