The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches … also FASB's role and perspectives. The conceptual lease accounting approaches are discussed in general in context with … perspective of newly accepted IFRS 16. The substantial change of lessee accounting embodied in IFRS 16 has its origin in the …

factors in the process of doing business in the global market. The paper also presents possibilities of their identification … in the accounting system. To solve the presented problem, the author used methods of analysis of literature, content of …

The basic principle of the creation of accounting provisions and allowances is the principle of prudence and a true and …

is used as a management accounting tool of rational and prudent corporate strategy. This type of reporting helps … of the study is to define factors gathered from management accounting information that may affect quality of stakeholder …

(SEM) have emerged in the field of management accounting recently. The aim of this article is to compare these statistical …