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The purpose of this article is to study accounting valuation practices in French bankruptcies following enactment of … receiver, and the creditors – was built up through accounting valuation practices. The outcome of this analysis provides an … insight into accounting valuation practices in nineteenth-century France and a better understanding of the self-interest of …
Persistent link: https://www.econbiz.de/10010752113
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 …
Persistent link: https://www.econbiz.de/10011093896
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 …
Persistent link: https://www.econbiz.de/10011096658
accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …
Persistent link: https://www.econbiz.de/10011071933
Persistent link: https://www.econbiz.de/10011072026
French accounting values, accounting and reporting system characteristics and the nature of corporate owners and …
Persistent link: https://www.econbiz.de/10011072686
Purpose – The purpose of this paper is to contribute to the sociology-of-science type of accounting literature …, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach – The research question is … answered through the example of research into linkages between accounting and religion. Adopting an actor-network theory (ANT …
Persistent link: https://www.econbiz.de/10011073042
Au cours de la précédente décennie, le développement considérable des stock-options comme instrument de rémunération incitative a posé, aux Etats-Unis puis au niveau international, le problème de la « reconnaissance » comptable de ces produits dérivés. En effet, n’engendrant aucun...
Persistent link: https://www.econbiz.de/10011073090
Persistent link: https://www.econbiz.de/10011073123
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 …
Persistent link: https://www.econbiz.de/10011073433