financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the …

professionals interested in accounting and auditing about application and development of international financial reporting standards …, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as …

Analysis of the simplified form of accounting with taking into consideration of the latest changes of the legal rules … is presented and the peculiarities of the technology of accounting process in connection with putting into operation of … of using of the simplified accounting form. During the last twenty years changes in the approaches to setting up of the …

reporting and the scheme of regulation of accounting and financial reporting under conditions of institutional environment of … accounting and reporting information in the institutional environment. …The article discusses issues of reporting in view of theories of domestic and foreign institutionalists. Study of …

Numerous articles, papers and books have come to the conclusion that our traditional accounting systems do not suffice … or physical resources. This article focuses on the importance of measuring and reporting on intellectual capital for …

Purpose –The purpose of this article is to explore the current and historical state of accounting for biodiversity in … Kalimantan (Borneo). It is also to evaluate various models for stand-alone biodiversity reporting in the context of the work … the region. This article develops and presents an integrated biodiversity measuring, monitoring and reporting model with …