This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which … in five European countries. The results suggest theinfluence of International Financial Reporting Standards on accounting …

This paper analyses the international literature regarding the relationship between accounting and taxation in the last … them in the accounting systems that govern the world countries. …

elements of analysis for the construction of the general theory of the Accounting that as the experts recognize, still is in …

responsibility of accounting in privatization is to develop investor confidence to channel theflows of funds and to ensure the … the second part, we clarified the role of accounting in privatizationprocess under disclosure, transitional problems …, training, valuation problems, and inflationaccounting subsections. In the third part, we discussed the recent accounting …

economics, accounting, and law. The firm is then understood as a managed dynamic system, characterized by different structures … organization, and knowledge within the firm). Accordingly, the accounting system is an integral part of this framework, one that … demonstrates the joint implications of economic, accounting, and legal matters within the firm. In a business affair fraught with …

fragmentée ; ainsi , Baladouni publie, semble t-il le premier, en 1984, un article dans « The Accounting Historians Journal »(Vol …

This article aims to provide a longitudinal presentation of developments in Romanian accounting during the 20th century … framework. The study identifies a “homeAgrown”, normative influence in Romanian accounting practices during the first 50 years … present, a mixed isomorphism oriented around French, European and International accounting systems. Lacking a period of …

Mississauga (UTM) with intermediate level undergraduate financial accounting students. The programme focused on improving students …