While the importance of agriculture to the global economy seems to be generally acknowledged, financial reporting in the agricultural sector still generates intense debates. Our paper contributes to the debate on fair value measurement of biological assets by focusing on the proposed amendments...

Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...

Integration of each state into the world economic flows requires certain adjustments in different fields of economic life. One of the fields where coordination and harmony are necessary is the field of financial reporting. The worldwide financial community recognizes the need for one set of...

FRONT COVER -- ACCOUNTING IN CENTRAL AND EASTERN EUROPE -- COPYRIGHT PAGE -- CONTENTS -- LIST OF CONTRIBUTORS -- ABOUT THE EDITORS -- INTRODUCTION -- REFERENCES -- THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND LOSS AVOIDANCE IN TURKEY -- INTRODUCTION -- TURKISH...