This paper aims to examine the impact of IFRS / IAS mandatory adoption on the information asymmetry measured by the … between IFRS and qualities of financial analysts' forecasts. This allows to conclude that IFRS are able to reflect the true …

While there is no specific guidance in IFRS or US GAAP on accounting for virtual currencies, the ASBJ issued the PITF … on the Accounting for Virtual Currencies under the PSA on March 14, 2018 as part of J-GAAP. The standard subscribes that … article examines logically the internal consistency of the accounting information of virtual currencies subscribed by the …

accounting context. In that sense, the authors perform a systematic literature review in order to map and assess the intellectual …-theory methodology approach, they performed a content analysis to develop their ERP-Accounting information interface literature framework … authors and journals, such as International Journal of Accounting Information Systems, Qualitative Research in Accounting and …

introductory accounting course when compared to traditional accounting pedagogy. The results of this study show the use of an … introductory accounting course when compared to traditional pen-and-paper homework. …

Accounting students should enrich themselves with the technical knowledge, critical thinking, and problem … motivated in the learning process. It has been argued that games can play a useful role in making the study of accounting more … accounting course attributable to the use of games supplementary to the traditional teaching methods. The perceptions of 18 …

main benefits and problems resulting from its adoption; to understand in what way accounting is integrated in SAP ERP; to … accounting objectives to be achieved, making the use additional software a necessity due to its lack of flexibility and the need …