denote “accounting” in the different nations that exist across the globe? Question two: can we classify these words into …: what families of words used to denote “accounting” are the most spoken in the world? Question four: what are the roots of … of light on the nature of the “accounting science”? Question six: do these meanings imply to revisit the question of the …

accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …

Accounting for research and development (R&D) costs is an open issue. SFAS n°2 mandates that all R&D costs are … empirical tests are based on simulated or partial data. Our purpose is to test empirically R&D accounting issues on a sample of … European firms. Many European accounting regulatory bodies authorize both accounting treatments for R&D costs: expensed as …

this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers … the basis and limitations of the traditional accounting model. He analyses then the determining factors in the emergence … users. Lastly, he presents a summary of the empirical studies carried out to assess the usefulness of fair value accounting …

In the French language, the word comptabiliteacute (accounting) first appeared in the middle of the eighteenth century … stabilised, the growing use of the word by an increasing population and the development of accounting activities created a need … for adjectives to be added. Commercial, industrial and agricultural accounting, general and auxiliary accounting appeared …