Purpose – The purpose of this paper is to express a viewpoint in respect of proposed changes to accounting for leases …. It aims to present a summary of accounting principles and behaviours in the property leasing markets. Design … Accounting Standards Board (IASB). Findings – The value of reflecting leases on the balance sheet can be determined by close …

and effects. Design/methodology/approach – An empirical approach is used based on the content analysis of the accounting … materialisation of the IASB and FASB objective regarding the FV accounting convergence and underlines certain dissimilarities … preference for the seller's perspective, cannot cover all the situations that imply FV accounting and discriminate the users of …

anecdotal evidence also suggest that, for insurance companies, the lack of familiarity with the regulatory and accounting … is the analysis of derivative usage by insurers based on recent data. The brief description of accounting and regulatory …

professional services industry from the perspective of the triple‐entry framework of the momentum accounting theory of Yuji Ijiri …

of accounting‐based measures of financial performance (i.e. return on equity (ROE), return on assets (ROA), and gross …

Purpose This study aims to explore the attributes of an effective accounting faculty from the student perspective. It …’s accounting degree students in two public higher education institutions in Kuwait, namely, Kuwait University (KU) and the Public … ideal accounting faculty attributes. It was administered to a sample of accounting students at the two institutions in the …

the successful five-year iteration of a semester-long, hybrid, international accounting course which centers on a short … expectations for understanding and application of technical accounting material.  …

Purpose This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic … performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the … Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares regression analyses …

/methodology/approach – Data gathered from 357 UK undergraduate accounting degree graduates were used to develop insights into perceived relevance …