accurate records of the quantities and relative values of agricultural products first arose. Accounting developed purely in … accounting record was born. How and why did this relatively new profession develop? Its history is that of human commerce, and …

“. Furthermore, certain specialities of accounting and reporting of small and mediumsized entities are mentioned. Nowadays the … definition of small and medium-sized entities and the possibilities of the related accounting and financial reporting are under …

The aim of the financial accounting is to provide not only the reliable data for its users about the performance of the … conclusions of the questionnaire research concerning the problem aspects which prevent the accounting statements made according to … the solutions according IAS/IFRS or IAS/IFRS for SME. The aspects of the accounting statements, identification of the …

obstacles that small and medium-sized enterprises (SMEs) are facing in application of accounting standards that had been issued … would meet the accounting and financial reporting needs of such group of enterprises and their users – so called project … entities belong into level 3; they apply simple accrual-based accounting also based on IFRS principles, but closely linked to …

using the notion of inter exactly historically defined stretch of fifteen years, in which this form of accounting records …

This paper analyzes experimentally investors' overconfidence when making predictions of financial and accounting … conducted three experiments. Two experiments with advanced accounting students as subjects, where the experiments differed in … subjects with past accounting reports and other financial data of a firm. Based on these data the subjects were asked to …

Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …

The article having as theme "The marketing conception and design of the supply and demand for accounting information …. Bookkeeping and accounting services marketing process”, brings into the reader’s attention the aspects of an intense connection … between accounting and marketing in the current context. …