Creative Accounting has always been a subject of prime interest for shareholders' wealth. Over the years, it has diversified into various forms and sizes. The present study contributes by analyzing the creative accounting practices of the select companies in hotel sector in India, untouched so...

Earnings behaviour of the management is the key concern for every shareholder. This has assumed importance on account of increasing number of corporate frauds at the global level. It is identified by the level of accruals exercised by the management as it forms the basis of earnings management....

Financial reporting is the communication of economic information of a corporate to various decision makers. The responsibility for preparing and furnishing this accounting information lies with the firms' managers. On account of information asymmetry between managers and external users, it...

Earnings behaviour of the management is the key concern for every shareholder. This has assumed importance on account of increasing number of corporate frauds at the global level. It is identified by the level of accruals exercised by the management as it forms the basis of earnings management....

In the article the IAS 41 'Agriculture' (fair value of biological assets and agricultural products) terminology has been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair value calculation has been proposed. It has been found that...

The Study covers the research of conditions for recognition of inventories in the governmental sector accounting. The comparative analysis has been performed as to the inventories recognition criteria provided by the National Accounting Provisions (Standards) 123 in the public sector -...

The article covers the issues of possibility of accounting and its constituents in solution the problems of steady growth of national economy of the Russian Federation. These opportunities are implemented through the principal accounting intellectual resource of post industrial society, namely,...

The Article addresses the history of the development of accounting as a social and economic institute and definition of periodization of its development. It is noted that the formation of institutional models of accounting took place from informal regulation to establishment of formal rules and...

The article covers analysis of some historically significant issues of accounting development in the home-country of contemporary accounting made with reference to the archived materials found in Italy. In particular, the issue of purpose and order of taking entries in the book titled...

The Article covers the clarification of nature and place of distribution costs in accounting system of company's non-production-related costs, as well as the groundings of the proposals for improving its information content. Based on the study of national scientists' approaches to the marketing...