A conceptual framework of accounting for the economics of non-business entities is developed and applied to the new French "accounting constitution" of governmental accounting. The concept of non-business entity is used to investigate the nature and role of non lucrative organizations within the...

This paper proposes an accounting for revenues as an alternative to the proposals currently begin aired by the FASB and IASB. Existing revenue recognition rules are vague, resulting in messy application, so the Boards are seeking a remedy. However, their proposals replace the traditional...

This paper aims at understanding the recent evolution of Chinese accounting standards while focusing on accounting for business combinations as a case of reference. A comprehensive comparative analysis between the standards of the International Accounting Standards Board and Chinese accounting...

This paper aims at understanding the recent evolution of Chinese accounting standards while focusing on the accounting for business combinations as case of reference. A comprehensive comparative analysis between International Accounting Standards Board's and Chinese accounting standards is...