The AICPA¡¯s Codification of the Code of Professional Conduct (the Revised Code), issued in June 2014, features two ¡°principle-based¡± conceptual frameworks that employ a ¡°threats and safeguards¡± approach to CPAs¡¯ ethical dilemmas. These 2014 conceptual frameworks reprise...

The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these...

Состояние экономики Украины требует эффективных и компетентных действий по управлению деятельностью предприятий. Поэтому одним из самых важных заданий...