To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …

, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …

Purpose – This paper aims to introduce the AAAJ special issue on “Accounting as codified discourse”, explicate the idea … investigation. First, some of the broad‐spectrum accounting codes (e.g. historic cost) are currently under review in the expectation … that change will enable constructive accounting innovation. Second, the impact of more codified accounting on management …