"This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, and international institutions. With an...

The paper discusses the improvements which a semi-autonomous revenue agency (SARA) must make to its records to meet fiscal and financial accounting obligations. SARAs are legal entities, such as a service or a department, which are required to prepare accrual records that may diverge from a...

Advances in Accounting Behavioral Research publishes high-quality research encompassing all areas of accounting including financial, auditing, taxation, managerial and information systems, addressing a broad range of issues that affect the users, preparers and assurers of accounting information....

<P>1. Financial Statements and the Accounting Equation; 2. Processing Accounting Information; 3. Accounting for Inventories; 4. Non-Current Assets and Depreciation; 5. Final Adjustments to Accounts; 6. Incomplete Records; 7. Partnerships; 8. Cash Flow Statements and Analysis; 9. The Interpretation...</p>

Cover; Title; Copyright; Dedication; Contents; List of tables; List of figure; Contributors; Acknowledgements; 1 Introduction; 2 Differential reporting: what does it really mean for the public sector?; 3 Depreciation in local government-still the problems continue; 4 The consequences of the current...