The article, having as theme on "the necessity of a right accounting in Romania in the current context" brings into the … reader's attention some aspects connected with the accounting law issues in the current context. In this respect, we … same time, we followed to show the norms and regulations which are fixing the nowadays juridical frame of Romanian …

countries. The accounting regulatory system is used for the purpose of investigation. Authors of the paper developed theoretical … scenarios of potential development of the accounting system in the Czech Republic. Rigid architecture of the accounting system …, rigid set of accounting rules with no tradition of accounting profession, were considered in the development of potential …

financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or … in some countries also by unlisted companies, many countries have developed their own national accounting standards based … compare national accounting standards of the Czech Republic and Lithuania with IFRS, look at approaches of these countries to …

accounting conservatism (AC) and to investigate the effect of corporate governance (CG) attributes (government ownership … the genuine IFRS. Moreover, it means that accounting conservatism is inherent also in the standards as opposed to the … by managers in the design of companies' supreme governing body, as well as regulators while proposing legislation/regulations …

This study investigates changes in foreign analyst behavior before and after Chinese New Accounting Standards was … implemented during 2007. The empirical results show that after the new accounting standards were implemented, forecast error among … forecast earnings more frequently than they did before the new accounting standards. These results imply that the …

, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … professionals interested in accounting and auditing about application and development of international financial reporting standards …

Fair (jasny) and true (rzetelny) view in Czech and Polish accounting represents the qualitative characteristics and … also the requirement of the accounting law on financial statements. Accounting presentation shows fair (jasny) view if the … content of financial statements items conforms to the actual state accordance with accounting methods. Accounting presentation …