The desire and the need to increase comparability between Member States in terms of accounting information contained in … the financial statements resulted in an attempt to establish certain accounting standards that are valid in all EU Member …

frameworks of the Financial Accounting Standards Board and International Accounting Standards Board, for researchersâ … relevant and faithfully represented accounting information; describe three untested, verifiability-related maintained … related to accounting measurement verifiability. Finally, we discuss claims that use of the fair value measurement attribute …

Good management is achieved through a relevant and timely information to decision-makers, and other users of accounting … managers and equally, accountants and auditors. Obviously, they join the users of accounting information, which should be …

performance. Accounting, as part of the management process, specifically contribute to the value of the entity. In this paper we … want to present how accounting acts as a consultant to managers, helping them in decision making process. …

fundamental analysis. One of the elements to be considered in the fundamental analysis is the accounting information provided by … more efficient and what is the role and place of accounting information in making investment decisions. …

Making efficient management decisions as to companies' activities depends on up-to-date accounting system. In this … of systems at the present stage have been identified. The content has been specified as to accounting information formed … corporate governance. It has been grounded that the accounting information system has certain integral properties that provide …

information system and characteristics of accounting information. Based on these issues, future challenges for financial and … managerial accounting are analyzed. …

differences in perspective between accounting standard setters and prudential authorities. Building on previous work, we argue … could act as more of a focal point in the design of accounting standards, as greater consistency between sound risk … management practices and accounting standards can help to narrow the wedge between accounting and underlying economic valuations. …