accounting practices in Turkey and Romania to illustrate how these concepts are implemented in practice. The reader will obtain a … good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The …, Harmonization, and Convergence of Accounting Evaluation -- Chapter 4. Accounting Evaluation between Certainty of Past Costs and …

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …