financial reports globally and to follow best practices from the private sector. The implementation of new or revised accounting … performance of University and Teaching Hospitals Foundation Trusts, considering both financial and management accounting … performance changes after IFRS 15 implementation, specifically in terms of accounting effects. This exploration paves the way for …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …