This paper examines U.S. firms' accounting for share repurchases and the accounting choice provided to Delaware …-incorporated firms between the treasury and retirement methods. This accounting choice does not affect income, cash flows, or net assets … contributed capital. According to Generally Accepted Accounting Principles (GAAP), the accounting choice to record share …

The study seeks to examine the topic -- Organising the Accounting Profession: A Theoretical and Historical Examination … problematised by scandals which highlight the highly partisan role of accounting and accountants and failures of accounting … education. Rather than undertaking a radical review of accounting education, the professional bodies seek to rebuild confidence …

accounting object: juridical conception, economic conception, financial conception. At the same time, it researches the … principles and specific procedures accounting method, ascertaining that besides specific procedures only accounting also it is … (registered data in time, concrete and complete information, accounting according with juridical base, applying with honest …

accounting estimates of rates of return on pension assets over ten consecutive years (2001-2010). We find that the point … accounting that arises from relying on unauditable estimation processes. These findings do not support recent changes to the … the usefulness of financial reporting by adding to estimation uncertainty in the accounting for pension costs. However …

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows … costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …