Perfection of rules of account and confession became the article of research in the financial reporting of objects … perfection of methods of registration on business accounts and presentation in accounting of objects of investment activity. The … financial reporting of railway enterprises must contain information about the presence of resources of the innovative setting …

This research is concerned with the diffusion of management accounting innovations viewed as a process of actor …-network building and translation. The aim is to better understand the nature of accounting change. Using Actor-Network Theory (ANT), we …

significant inventiveness. Three examples are mentioned in the paper : the genesis of an original accounting system, the …

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 …

well as recent ?nancial crises, it seems to be essential to enhance reporting to a higher, more sophisticated level that …-?nancial reporting and an orientation on solely short-term information are no longer appropriate for many stakeholders. Integrated … Reporting – representing a symbiosis of ?nancial and non-?nancial information – might be a solution to satisfy the changing …

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 …