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The 2018 International Accounting Section Midyear Meeting and Ph.D./New Faculty Consortium will be held in Long Beach, California at The Westin Long Beach on January 18-20, 2018.
The IAESB develops and issues, in the public interest, standards and guidance on the learning and development required to develop and maintain competence over the career of a professional accountant. ...
The 20th Annual Midyear Conference and 10th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association will be held in San Antonio, Texas at ...
Accounting provides useful information to decision makers, thus as the business environment has changed so have the accounting standards that govern the presentation and disclosure of information. I...
The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depr...
The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with...
A recent debate has suggested that the established supremacy of the dichotomic classification of accounting systems dividing systems into Anglo-Saxon and ‘continental European’ models is to be conte...

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