affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and … innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely … cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax …

’s commitment in providing disaggregated accounting information disciplines managers such that they provide more disaggregated … forward looking disclosures. As of 1998, SFAS 131 allows US firms to withhold audited profitability accounting information on … the results indicate that firms that do not show commitment in continuing to provide segmented profitability accounting …

We undertake a trade-growth accounting exercise by decomposing data on changes in bilateral international trade flows …

Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian … international financial reporting standards’ implementation issues. The authors have analyzed the history of Estonian accounting … legislation from 1990 until 2013 and have divided the integration of Estonian accounting system to the framework of IFRSs into two …