factors that lead to a more complex organization in the sphere of accounting and specifically with reference to the financial …

were used as the basis for corporate taxation? We address these issues in the context of the Italian accounting and … taxation systems. Italy is one of the European countries with a closer linkage between financial and tax accounting and where … there are relevant conceptual differences between the domestic accounting framework and the IFRS framework. As a consequence …

Many authors present the advantages of fair value accounting, but others contest this concept, because of its … accounting of the comparable value and it gives more liability to the manager. However, critics of fair value accounting do not … provide credible alternatives. Do we go back to historical cost accounting, wherein the financial assets are stated at …

perpetrators, and industries hardest hit by occupational frauds. Although many accounting programs are now including courses in … and suggests a method for integrating fraud prevention and detection education into the undergraduate curricula of non-accounting …

years indicates that their performance in financial accounting courses in poor when compared with the students performance … students performance in financial accounting in N.C.E Business Education programmes in colleges of education in South East …-possession of accounting as one of the prerequisite entry subjects, non-ownership of accounting textbooks and poor quality entrants …

Saudi Technical Colleges provide programs in accounting. I summoned all accounting mentors from tow colleges, to …

, and to understand and discuss the need of developing an accounting specific to the informational requirements imposed by …

ricerca di strumenti di accounting atti a monitorare le performance non solo economico-finanziarie, ma anche sociali e … sustainability accounting, in grado di consentire la valutazione delle prestazioni in conformità con gli obiettivi multidimensionali …

Purpose – The purpose of this research is to examine the effect of accounting for complex organizational forms on data … literature from accounting theory along with the goals of data collection for policy analysis to draw conclusions about the … applicability of accounting pronouncements. Findings – Historically, the financial data collected in ARMS were based on financial …