accounting model in order to more equitably evaluate the long term financial sustainability of public sector entities subject to …This paper develops the concept of generational imbalance within a broader framework of financial sustainability in the … of long-term societal demographic trends. We argue that a financial sustainability framework identifies material …

This paper examines the important but not often discussed issue of accounting in central banks. It highlights the … bank accounting. In terms of balance sheet items, we discuss banknotes, shareholders' equity, gold, foreign exchange and …

Overview: The corporate reporting landscape has evolved in the last 20 years from financial reporting to sustainability … building the first Integrated Reporting (IR) framework, published in December 2013.The accounting profession has played a …

sustainability reporting, have been the focus of research since 2010; and finally, LG accounting (LGA) research has diversified in … their reporting, and accounting standards setters and researchers have focused on LG reporting. This study aims to … synthesize accounting research for LG reporting, which is discretionary, voluntary, and diverse. It examines two research …

This article comments on the Accounting and Auditing Law of the Republic of Georgia.The Georgian law “On Accounting and … became effective in January 1, 2013. The law includes 17 Articles on a wide range of accounting and auditing topics …

This is the first large-scale academic study evaluating the impact of COVID-19 on the accounting profession. We find …

International Financial Reporting Standards (IFRS). More specifically, it investigates the International Accounting Standard for … comparable local financial accounting standards. These findings draw attention to the effectiveness of IFRS training courses … IFRS. Our findings have implications for practitioners and accounting regulators as well as bodies responsible for …

The article presents a method for calculating the cross-section internal rate of return on contributions to pension …

Accounting for pension obligations has been co-evolving with political and financial economic strategies aimed to … convergence of accounting standards between private and public sectors. In this context, our article provides a theoretical … analysis of accounting for pension obligations, drawing upon a comprehensive review of existing practice and regulation. The …