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are among the main sources of transferring information on cost and management accounting changes to potential users in … Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and …
Persistent link: https://www.econbiz.de/10014161978
Purpose — The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of this study is to provide some explanations...
Persistent link: https://www.econbiz.de/10014029965
The purpose of this paper is to determine what employers require newly hired management accounting graduates to have in terms of information technology knowledge and skills. The management accounting curriculum literature was examined along with pronouncements from relevant professional...
Persistent link: https://www.econbiz.de/10013064743
fair value principle and historical cost principle to current value basis/historical cost basis per recent IFRS throughout …
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Das Lexikon für Beruf und Studium definiert mehr als 2.000 Stichwörter zu Buchführung, Bilanzierung, Kostenrechnung und Controlling. Einfach und verständlich werden die Grundlagen des externen und internen Rechnungswesens erklärt sowie die Wechselwirkungen zwischen diesen Bereichen...
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