According to both international and Hungarian accounting standards milk quota shall be capitalised among the assets of … solution to avoid the recognition of requested and purchased quotas on different values in the accounting system. Considering …

regulations has shown that there is a difference between accounting profit and financial profit both in terms of theory and … simplified annual financial statements. Agro-economists do not need any basic accounting skills to collect and sort the data. It …

This paper focuses on the regulation of financial accounting in SMEs in the agri- and food sector in Russia. The paper … presents the factors which influence the accounting system and the quality of the information it provides. The information and … use of an integrated accounting system which allows, within the limits of Russian legislation, to provide a broad …

According to both international and Hungarian accounting standards milk quota shall be capitalised among the assets of … solution to avoid the recognition of requested and purchased quotas on different values in the accounting system. Considering …

regulations has shown that there is a difference between accounting profit and financial profit both in terms of theory and … simplified annual financial statements. Agro-economists do not need any basic accounting skills to collect and sort the data. It …

The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …

I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …

Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …