as highlights from the panel sessions relating to Accounting, Risk, Strategy and Financial Innovation. Judicial and …

provides a synoptic review of the literature on accounting for public goods assets followed by a critical analysis of the … through the analytical prism of financial accounting, it is argued that councils do not possess control over Crown land and … accounting framework applicable to NSW local government. However, it has broader implications for other local government systems …

Purpose This study investigates non-government organisations' (NGO) current accounting and reporting practices in a … on the state of accounting and reporting practices in Mauritius. The authors analyse the data from a public … accountability perspective. Findings The content analysis revealed poor accounting and reporting practices by Mauritian NGOs. Based …

and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate … the financial hardship caused by the COVID-19 pandemic. Second, it aims to analyze how the accounting-based solutions were … again found rescue in accounting tools, in particular budgets, as a rhetorical device to justify their operational and …

multi‐component pricing and mental accounting, a laboratory experiment investigates if shipping charge skeptics differ in …

Purchased goodwill conforms to the current accounting definitions of an asset. However, as the descriptive framework … encouraging the accounting profession to devise new ways of dealing with the different kinds of intangible assets that are …

development in financial reporting, which only became a focus of attention in the late 1980s. Accounting bodies throughout the … guidance and less understanding over accounting treatment of brand valuation. The debate over procedures for valuing brands and …

recommends a solution to a current problem in accounting for foreign‐currency hedges. This is accomplished by an examination of … the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Standards (SFAS) No. 133, Accounting for … Derivatives Instruments and Hedging Activities , as issued in June 1998. Multi‐currency accounting is recommended as an …

auditors would ensure compliance. Previous studies on charity accounts have recorded variations in accounting treatments. The … accounting by charities and a transparency to their affairs. The research found that there continues to be significant variation …