intangible asset as an object of accounting. The goal of the article is to identify the essence of intangible assets for … accounting in accordance with regulatory documents on accounting of intangible assets. The article justifies essence of … intangible assets, identifies contradictions of main aspects of the essence of intangible assets for organisation of accounting …

's analysis of the relation between justice and law, which is found to have clear application to accounting in terms of an …Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a … contribution to the ongoing debates concerning the merits of rules- and principles-based accounting systems and the value of a rule …

The article analyzes the regulatory support organization, accounting and taxation of joint activities in business … accounting of joint activities that will help improve the reliability of financial reporting indicators of business partners for …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …