building the first Integrated Reporting (IR) framework, published in December 2013.The accounting profession has played a …

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 … questions: What is the central issue of accounting research in LG reporting, and how has the focus of accounting research in LGs …

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 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 …

International Financial Reporting Standards (IFRS). More specifically, it investigates the International Accounting Standard for … comparable local financial accounting standards. These findings draw attention to the effectiveness of IFRS training courses … IFRS. Our findings have implications for practitioners and accounting regulators as well as bodies responsible for …

This is the first large-scale academic study evaluating the impact of COVID-19 on the accounting profession. We find …

The aim of the research is to examine and evaluate the accounting information disclosure quality of the non … an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting … information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this …

The research aims to examine and evaluate the accounting information disclosure (AID) quality of the non … is created. Based on the national accounting standards' legal requirements, the original checklists were structured, and …