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 …

appealed to the principle of accounting entity. The plans of defined contributions and the plans of defined benefits were …

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 …

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows … costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …

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 …