and trade research. Four major fields of methodologies are identified: Accounting of input-output flows, general … computable equilibrium models, econometrics, and global commodity chain analysis. Accounting of flows includes different physical … (e.g. life cycle assessment) and monetary (e.g. social accounting matrix) accounting frameworks providing the foundation …

Although studies on climate change and accounting have garnered paramount interest in last decade, there is a void in … the literature in terms of a summary overview of climate change and accounting. This study aims to provide a state …-of-the-art summary of the literature on climate change and accounting. For this, it uses the PRISMA protocol, VOSViewer, and R. The …

One of the main tasks of the accounting information systems is to provide information users at all levels with reliable … conditions lead accounting information systems to renew and contribute more to business management. In this study, the article … studies related to the accounting information system in the world under this subject were examined with the bibliometric …

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather 'uninformative'. This characterization is appropriate from the perspective of an arm … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …