financial accounting examinations. The study is motivated by the increasing number of students in accounting classes; changes in … the gender mix in accounting classes and debates over appropriate means of assessment. We find that female students …

The institution of accounting normalization at a national level can essentially be as public, private and mixed. On its … nature depend the way of accepting/imposing the accounting norms and also the character of these norms, character which can … be more or less restrictive. The present article is a study regarding the institution of normalization of accounting in …

Recently the Dutch financial reporting standard setters have taken steps to make dirty surplus accounting flows more …. These steps are presumably based on the idea that dirty surplus accounting flows are value relevant to investors and hence … have to be visible to them. Whether dirty surplus accounting flows are indeed value relevant is an empirical issue. This …

These selected chapters of the textbook may give some acquaintance with an example of the teaching of accounting in … Russia 10 years ago. The volume 2 of the textbook develops the consideration of the foundations of the accounting theory of …

theoretical calculations and estimations. Feasible applications of sub-interval analysis include economics (accounting, auditing …

points into the reader’s attention some aspects concerning the current demand and the extra-accounting information in the … context of the emergence of the social accounting, which is a concern with some accounts circumscribed to all those firms with …

Accounting-taxation correlation can outline - for the next period - by the regulation framework. From this point of … view is well known that for accounting exists and is functional an international regulatory framework. International … Accounting Standards represents professional obligatory standards and generally applicable to all countries that have adopted …