In the context of a growing literature on the connection between cultural variables and accounting regulations, the … operational definition of culture; 2) to advance a model of the interactions between culture, design of accounting regulations and … characteristics of IFRSs implementation in European Union; and the accounting framework matters for the outcomes of social decisions. …

reconsideration of the importance of accounting information, in order to ensure survival, performance and durability of businesses in … the necessity of reassessment of accounting information as a management instrument, to determine the situation, to notice … financial-accounting information systems and generated new terms such as: knowledge management, knowledge transfer, knowledge …

In the context of a growing literature addressing the connection between cultural variables and accounting regulations … and the implementation of accounting regulations; (3) to “translate” these variables into a set of specific accounting … explanatory variables are our own accounting variables based on a set of cultural ones derived from World Values Survey …

in such different fields as economic theory, management accounting and corporate finance, are considered: O'Hanlon and …

, nancial, accounting interpretations and bears intriguing formal and conceptual relations to the standard paradigm. It may be … aggregation property is particular important for highlighting the link between accounting values and market values. A numerical …

determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop … measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard … countries, hence the IVSC legitimacy to develop fair value measurement standards. Generally, we consider that accounting bodies …