Research background: Accounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative. Purpose: This paper aims to...

The main objective of this technical note is to identify, explore, and present an integrated process to facilitate the consolidation of financial statements in the public sector and the compilation of government finance statistics (GFS), considering jurisdictions' experiences and international...

The purpose of this discussion is to provide up-to-date information for parent company management on the performance of its subsidiaries and to provide an overview of the financial position of the parent and subsidiary companies and provide information for third parties (outside parties).”

This study involved a multinational entity listed on the Malawi Stock Exchange which adopted IAS 29 – Financial Reporting in Hyperinflationary Economy emanating from its foreign operation. The results of this study indicate that it is a rare phenomenon for effects of hyperinflation of a...

Customer relationships are important strategic resources. With a sample of A-share listed firms from 2007 to 2020 in China, this paper examines the recognition and value relevance of customer-related intangible assets. Current accounting standards require an acquirer to recognise identifiable...