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accounting -- Meaning of accounting -- Accounting process -- Branches of accounting -- Objectives of accounting -- Limitations of … accounting -- Accounting elements -- Double entry system of accounting -- Basis of accounting -- 3 Accounting principles -- Basic … accounting principles -- PART II Financial statements and analysis -- 4 Financial statements -- Financial statements -- Statement …
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Die umfassenden nationalen und internationalen Reformen von Rechnungslegung und Abschlussprüfung haben auch Auswirkungen auf die Rechtsform der eingetragenen Genossenschaft (eG). Remmer Sassen entwickelt konzeptionelle Vorschläge zur Fortentwicklung der genossenschaftlichen Berichterstattung...
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We examine the influence of normative and regulative institutional factors on cost shifting by nonprofit hospitals in their publicly reported statements. We explore whether normative constraints imposed by stakeholders, who prefer that nonprofit hospitals allocate their resources toward...
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