The article introduces the theoretical foundations of the author's original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …

Beeinflussbarkeit durch Bilanzpolitik zugesprochen und somit eine besondere Eignung als Maß des Unternehmenserfolgs. Im Rahmen dieser … from accounting policy measures and therefore appear to be particularly suitable indicators for measuring corporate success … influence of accounting policy measures on Cashflow figures according to IAS 7 is assessed. In addition, literature is examined …

and found them unsatisfactory. Hindustan was under the colonial power of Great Britain; therefore its impact on accounting … advances in accounting. In early years of Pakistan PIA (Pakistan Institute of Accountants) was first private body but after it … relevance of accounting information, and will help corporate sector in capital accumulation from international financial markets …

' verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the … Poland to interpret the term 'probable' used in IFRS to establish the threshold for recognition of various accounting …The objective of this paper is to specify in which way Polish accounting professionals manage to interpret 'in context …

acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …

presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first … between IFRS and U.S. GAAP, namely to move IAS 38 in the direction of U.S. GAAP and to forbid any capitalisation of …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms' financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

fair value accounting literature, further showing how the 2008-2009 financial crisis affected it. Bibliometric methods … accounting literature starting due to the 2008-2009 financial crisis, further showing a shift from fair value accounting …