This paper aims a comparative analysis between IFRS for SMEs and Romanian national accounting regulations concerning measurement of formal convergence level of definitions, treatment and policies of Property, Plant and Equipment (PPE) and highlighting main national fiscal rules related. With the...

The contractual imbalance is based on two different types of causes: either the inequality of the contractual partners (uncommon clauses and lesion), or the occurrence, throughout the performance of the contract, of certain events that make such performance extremely onerous, according to the...

The European Commission has required the adoption of IFRS in order to harmonize financial reporting standards for European listed companies as of 1 January 2005. Adoption of IFRS by European Union has made IFRS the most widely accepted financial reporting standards in the world. Turkey, having...

Since Ukraine gained independence in 1991, the Ukrainian economy has been undergoing constant transformation. Legislative, institutional and structural reforms have been driven by the rapidly changing business environment and much progress towards a market economy has been made. The Ukrainian...

The exponential development of the Internet has impacted the socio-economical, political life and individuals' life and will continue to significantly impact the society in all its aspects. Internet has changed the business environment, the socio-political domains and peoples' behavior and...

This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementation of IFRS after 1989, when the economic...

Codes of ethics encompass companies' vision on business conduct and ethics in relation with its stakeholders. Presenting a code of ethics is rather a voluntarily process, therefore a large amount of heterogeneity is found among such codes. A general model of code of ethics would be a necessarily...

Due to investor relations sections placed on corporate websites shareholders have an access to current information on stock issuers' activities. This enables investors to participate in discussions on decisions met by a board of a company. Transparent and comprehensible information should...

The purpose of this paper is to investigate the accountants' perceptions as providers of accounting information, regarding the status of the management accounting in the Romanian business environment. In this respect we conducted a questionnaire-based study among accounting professionals from...

We present an analysis of the determinants of Asia-Pacific banks' extent of derivative activities. Our findings suggest that the probability of financial distress and economies of scale arguments are important in this regard. Further analyses reveal that Asia-Pacific dealer banks tend to use...