to accountingsystems and their main traits and evolution. Accounting information and its disclosure by entities isthen …

frameworks of the Financial Accounting Standards Board and International Accounting Standards Board, for researchersâ … relevant and faithfully represented accounting information; describe three untested, verifiability-related maintained … related to accounting measurement verifiability. Finally, we discuss claims that use of the fair value measurement attribute …

The objective of this paper is to specify in which way Polish accounting professionals manage to interpret “in context …” verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the … Poland to interpret the term “probable” used in IFRS to establish the threshold for recognition of various accounting …

, consistent with learning. Our paper contributes to the burgeoning labor and accounting literature by providing among the first …

manipulation to improve accounting entities' image. The aim of this paper is to verify whether ordinary users of financial … within the revenue category. We investigated whether statements show an indication of accounting data manipulation using the … results of accounting estimates, which are often influenced by subjective decisions made by the financial statements creators. …

rules of the European Union in the filed of financial statements. In European countries the accounting systems have … harmonization. Since January 1st, 2005 all accounting units, shares of which are registered at financial markets, are obliged to … accounting units in the Czech Republic (enacted by the Law on Accounting), and not only for the consolidated but also for the …

obstacles that small and medium-sized enterprises (SMEs) are facing in application of accounting standards that had been issued … would meet the accounting and financial reporting needs of such group of enterprises and their users – so called project … entities belong into level 3; they apply simple accrual-based accounting also based on IFRS principles, but closely linked to …