the beginning of this article sources of existence of various international accounting standards as well as primary … listed companies are mentioned. The IASB and FASB aware of the importance of this issue, put forward new similar accounting … solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …

acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …

US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … the world could be rich sources of inspiration that would help to improve the Czech accounting legislation, the Czech … accounting standards and their interpretations. Where it is appropriate the paper also brings inspiration for solving partial …

conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for …We analyse in detail conservative accounting practices in seventeen European countries, taking into account … institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on …

The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and … the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system …. The sample of our research consists of accounting master student from three Romanian representative universities. Our …

evidence that subsidiaries under foreign control steadily integrate IFRS-based principles into their management accounting … between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent … subsystems. The study extends current research on the integration of management and financial accounting by identifying a special …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …