mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value … has exacerbated the severity of the recent financial crisis through asset devaluation and the forced sale of assets in an …

, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …

This paper contributes to the debate on the use of mark to market accounting in financial reporting by means of a case … study-based examination of the use of mark to market accounting by Enron Corp. in the years immediately preceding its … within the remit of mark to market accounting; (ii) the unreliability of valuation estimates provided by independent third …

The object of research: International accounting standards. Research aim: After analyzing international accounting … standards use necessity and practical experience in Lithuania foresee the stages of international accounting standards and … reveal standards impact for the accounting policy formation. Objectives: • evaluate international accounting standards …

advantages and disadvantages;• To compare the standards of assets valuation issues in International and Business Accounting … International and Business Accounting were compared. Also, an empirical research was carried out on what valuation methods were used …

Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of … stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To … analyze the peculiarities of stocks and production accounting and audit; 2)To carry out an empirical research of stocks and …

activities and proposes possible methodological procedures for accounting solutions that are in accordance with the IFRS for SMEs …

, income and costs, assets and their origin. Controlling these relations involves the mandatory use of the accounting … the accounting information. The anticipations based on accounting information are important for the increasing of the … tourism and ecotourism activities efficiency, in terms of sustainable development. Accounting information has as main purpose …