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

The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair …-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least …, exacerbated its severity. In this paper, we assess these arguments and examine the role of fair-value accounting in the financial …

The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This … accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting (HCA) is unlikely to be the remedy. There are a …

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

institutional theory in accounting and auditing fields, especially in government sector audits. …

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 …