Purpose The authors passively apply a researcher profile pitch (RPP) template tool in accounting and across a range of Business School disciplines. Design/methodology/approach The authors document a diversity of worked examples of the RPP. Using an auto-ethnographic research design, each...

The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for SMEs is likely to meet the needs of users...

The purpose of the present investigation is to provide a short overview of themain implications arising from carrying related parties transactions: accounting reporting(related party disclosures - IAS 24), auditing (audit procedures for related partytransactions), taxation (issues regarding the...

Our paper develops a literature review on fair value studies. The purpose of thestudy is to synthesize the main results of accounting research literature empiricallyapproaching fair value measurement. Therefore, our analysis imposes the use of literaturereview methodology. After briefly...

According to the disclosure requests of IAS 23 Borrowing Costs, companies areto include the following elements within their annual reports: accounting policies adopted bythe firms, value of capitalization for borrowing costs and capitalization rate. This paperinvolves an empirical research,...

This paper is meant to study the impact of IFRS on accounting practicesharmonization, by measuring the degree in which different companies from Europe use samemethods when reporting their intangible assets. Therefore, the objective of the research is todemonstrate the existence of harmonizing...

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.