influenced by accounting regulation and accounting institutes' recommendations. US dual listing and involvement in heavy industry …

influenced by accounting regulation and accounting institutes' recommendations. US dual listing and involvement in heavy industry …

corporate entities, focusing on the organization and the reporting of the process of CFRM. The third step is now under way. In … this step the main change concerns the regulatory and accounting context of CFRM. Up to now, the new regulatory context has … complicated structured derivative products. Moreover, new protagonists of the process of CFRM have developed rapidly. Accounting …

professionals interested in accounting and auditing about application and development of international financial reporting standards …, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as …

Analysis of the simplified form of accounting with taking into consideration of the latest changes of the legal rules … is presented and the peculiarities of the technology of accounting process in connection with putting into operation of … of using of the simplified accounting form. During the last twenty years changes in the approaches to setting up of the …

reporting and the scheme of regulation of accounting and financial reporting under conditions of institutional environment of … accounting and reporting information in the institutional environment. …The article discusses issues of reporting in view of theories of domestic and foreign institutionalists. Study of …