Financial Reporting Standards governing the financial instruments accounting, worked out characteristics of existing methodology … support for their accounting in Ukraine has been established. The authors have analyzed the provisions of the International … for financial instruments accounting and made their own practical suggestions for its improvement. The existing procedure …

inferences. CHL seeks to contribute to the literature by disentangling the liquidity benefits of changes in accounting standards …

The objective of this study is to examine the relevance and reliability aspects of accounting with respect to earnings …. Multiple regression analyses are used to establish links between accounting attributes on the sample of 64 listed firms for the … time period between 2005 and 2017. This study shows that relevance is a more dominant accounting attribute than reliability …

The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and … the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system …. The sample of our research consists of accounting master student from three Romanian representative universities. Our …

The focus of the paper is on identification of hidden patterns in the opinion of accounting professionals, in order to … identify the deficiencies in the legal accounting regulations and to examine their perspective on international and legal … accounting regulations. The data collected through the questionnaire was divided using clustering data mining technique. We …

The adoption of International Financial Reporting Standards by many countries is fundamental to global accounting … all levels of businesses, especially smaller businesses. As a result the International Accounting Standards Board … developed an accounting framework for small and medium enterprises entitled IFRS for SMEs. Even though the IFRS for SMEs might …

, there are also many limiting characteristics of SMEs, such as a lack of 'formality' in terms of accounting procedures. The … introduction of International Financial Reporting Standards (IFRS) made it even more difficult for SMEs to adhere to accounting … requirements. In 2007 the International Accounting Standards Board (IASB) proposed less stringent reporting requirements for SMEs …

The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with … International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of … list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their …

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm … the anomaly is less likely to be present under a conservative accounting system. While creditor monitoring is able to …