accountants have toward advertising of accounting services. Negative attitudes toward various aspects of advertising shifted to … addition, the use of marketing professionals by accounting service providers increased substantially over the 11‐year time …

likely to occur in presence of complementarities on demand or supply sides; they raise specific accounting issues concerned … relationships. Findings – The model scenarios show that especially accounting for intangible resources – related to processes of … accounting for intangibles results then which is narrow and biased, because of its focus on hard intangibles alone. A flow method …

author presents that accounting and report ability criteria of the emission rights what mapping allows in the current …

. Despite this, the accounting prescriptions have hardly changed, which can be seen as if the current regulation is able to … provide the fair and true picture. According to the accounting approach, there is no material difference between FX and FX …