Accounting profession has evolved and with the use of computer technology, many concepts related to accounting have … emerged. This study considers one of such, e-bookkeeping, and uncovers the attitudes of accounting professionals towards e … these attitudes are preliminary. The results yield that accounting professionals’ attitudes depend on five factors and these …

system of accounting based on realities of the co-ordinated transformation of the society and economy and development of a … new knowledge about formation and adjustment of the accounting system in it's a priori new information competence with … representatives of the leading scientific society as a basis, the article offers a new vision of organisation of the accounting system …

accounting standards that need to be applied. Specifically, this paper highlights a number of issues concerning: the adoption of … country accounting standards with IFRSs in force at European level and, consequently, the possibility of using by some third …

Following the creation of a set of concepts, principles and generally accepted international accounting conventions, to … which any elaboration, interpretation or enforcement of accounting and financial information would refer, IASC (later IASB … of representatives of accounting information demand. Nowadays, it is now known that international body of accounting …

This paper analyzes the International Accounting Standards Board (IASB) Agenda for the period 2012- 2015 from two …

Implementing international and domestic accounting standards is very difficult. This calls for a discussion referring … difficulty to implement. Implementing IFRS means more than a simple change of accounting regulations. It represents a new … regarding accounting and strategic management, as well as for the potential impact on primary performance indicators. To insure …

The Article overviews the issues of complying National Accounting Standards at the enterprises of Ukraine with … International Financial Reporting Standards. Key provisions of national and international standards governing the accounting of … list of PPE regulated by both accounting standard frameworks is not identical. Specifics of fixed assets recognition, their …

The Article covers the issues of improving incomes, outcomes and financial results reflection accounting methodology in … the system of subaccounts (analytical accounts) for incomes, outcomes and financial results accounting allowing for … financial results formation in accounting has been proposed within on-line and off-line frames. According to the authors, the …