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 collapse. Set in the context of historical developments in...

Over the Past two and a half years banks have failed at the fastest pace since the Great Depression. These rapidly 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...

I examine whether financial statement preparers (managers and auditors) treat recognized versus disclosed fair value of option compensation differently. Recognition refers to items that appear on the face of financial statements and that are included in subtotal figures that appear in the...

Tyrimo objektas – tarptautiniai apskaitos standartai Darbo tikslas - išanalizavus tarptautinių apskaitos standartų būtinumą ir praktinę taikymo Lietuvos įmonėse patirtį, numatyti perėjimo prie tarptautinių apskaitos standartų taikymo etapus ir atskleisti standartų įtaką...

Tyrimo objektas – turto įkainojimo būdai finansinėje apskaitoje. Tyrimo tikslas – atlikti turto įkainojimo metodų lyginamąją analizę bei nustatyti, kaip turto įkainojimo būdai įtakoja įmonės finansinę būklę ir veiklos rezultatą. Tyrimo uždaviniai: • išanalizuoti turto...

Magistrantūros studijų baigiamasis darbas, 59 puslapiai, 11 paveikslų, 8 lentelės, 55 literatūros šaltiniai, 8 priedai, lietuvių kalba. RAKTINIAI ŽODŽIAI: tarptautiniai apskaitos standartai, apskaita, problema, reglamentacija, tikroji vertė, apskaitos politika. Tyrimo objektas –...

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...

The specific nature of agricultural activity compared to other business activities undertaken for profit requires different methodological approaches for its recoginition, measurement, recording and reporting. Since most farms in the EU are SMEs and standardization of financial reporting for...

Tourism and ecotourism aim the optimisation of a balanced relation concerning the value between effort and effect, income and costs, assets and their origin. Controlling these relations involves the mandatory use of the accounting information. The purpose of the article is to prove that the...

Evento: Internacional Monetary Fund