have a favourable impact on the Indian accounting realm moving forward. The findings urge that policymakers should adopt …

-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) pandemic. I show that accounting practices or techniques … such as fair value accounting, big bath earnings management, loss avoidance and income smoothing techniques can help to … dampen the effect of a pandemic on firm performance. Some implications about the merits and risks of accounting during a …

by non-profit organizations in Bulgaria. Attention is also paid to the accounting of depreciation of the assets. Without … any claims of comprehensiveness, the conclusions in the report are based on analysis of accounting and legal literature …, Bulgarian national accounting standards, as well as data collected from individual interviews that the author conducted among …

statements, accounting policies provide information regarding the accounting methodology used for preparing the statements and … hence are essential for the purposes of interpreting the data by the users. The accounting policies must ensure that the … document and their importance based on the user’s point of view. The subject of the study is the content of the accounting …

accounting policies of 20 hotels, offering accommodation and food services at the territory of Republic of Bulgaria. Subjects of … research are the accepted and applied accounting rules and practices regarding the analyzed assets. For the purposes of the …

This paper reviews the relevant forensic accounting research (FAR) around the world and suggests avenues for future … research in forensic accounting. The study used the thematic and systematic literature review methodology to analyse the … existing literature in forensic accounting research. It was found that the major thematic areas in the literature are fraud …