In recent years we have been inundated with news of corporations under investigation because of questionable accounting …. Thousands of employees have lost their life savings and livelihood. This type of creative accounting practices opened the door …

of the author of this book, the weaknesses of modern accounting tools could be overcome through the clear differentiation … of accounting statics and dynamics made by the formal criterion of dimension: instant or duration. The demarcation of …

Goodwill in the accounting context represents amounts paid in excess of the fair value of the identifiable net assets … for a business acquisition. The accounting for goodwill has long been a subject of debate and remains so today. Indeed …, the guidance for goodwill accounting has been significantly revised twice since 2001 (2001 and 2011). Despite these recent …

economic activity but our focus here is on the accounting practices it reveals. TTS was a substantial ‘grocery … explain the specialist system of numerals used for accounting purposes, the Sūzhōu măzì [苏州码字]. Given the claims that have … from a detailed examination of this extensive collection of original account books, when compared with Western accounting …

modern accounting. The study examines the theoretical and technical aspects of blockchain functioning. The essence of the … in the modern accounting system is analyzed. The main advantages and disadvantages of using this technology in the … process of accounting operations are considered. Among researchers of this theory there are both supporters and opponents. The …

The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is … possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance … with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a …

in, storage and archiving of the accounting documents, including those on electronic support …

Currently, accounting higher education is plagued with many problems that, as Albrecht and Sack (2000, p. 1) warn …, “will lead to the demise of accounting education”. Traditionally, the discussion on how to solve these problems has taken … a greater emphasis on the liberal paradigm in accounting education (e.g. Bedford et al., 1986; Accounting Education …

examined so far. It yields important data about economic activity but our focus here is on the accounting practices it reveals … explain the specialist system of numerals used for accounting purposes, the Sūzhōu măzì [苏州码字]. Given the claims that have … extensive collection of original account books are important for understanding the nature of Chinese bookkeeping and accounting …