The present article deals with a number of existing paradigms of the concepts and principles substantiating the elaboration and presentation of the financial reporting situations throughout the world. There are presented and commented the accounting postulates, principles, conventions and...

This study is taken to investigate the Maktab Rendah Sains MARA’s (MRSM) student’s awareness towards accountancy as a profession. The objectives of this study are to identify factors that attract students in choosing the subject Principle of Accounts (PA) in the Sijil Pelajaran Malaysia...

Examines the financial accountability implications arising from the adoption of accrual‐based accounting principles by Australia’s largest public sector employee pension fund manager, the State Authorities Superannuation Board of the Australian State of New South Wales (SASB), during its...

Amplifies and addresses a number of issues raised by Gray (1992) in his review of the Fabian paper Accounting for Change: Proposals for Reform of Audit and Accounting . It explores the terrain of self‐reflection where the accounting academic struggles with the question of what it may mean in...

Despite the existence of accounting standards, there still remains a degree of flexibility in their interpretation and gaps between rules. It is alleged that management practises “creative compliance” to influence the picture of financial performance portrayed in the annual report. This...

Terry Smith’s infamous Accounting for Growth (1992) clearly demonstrated the differences in the use of accounting policy manipulations, impacting on profit and loss account and balance sheet for companies and industries. Now evidence has emerged in Australia (Smith et al. , 1997), of...

Outlines the role of the conservatism inherent in generally accepted accounting principles in Ohlson’s (1995) and Feltham and Ohlson’s (1995) valuation models and compares it with other research findings. Identifies potential sources of conservatism (e.g. expensing advertising costs,...

AB banke Snoras kaip ir daugelyje organizacijų skiriami trys pagrindiniai strategijų lygiai: korporacinė strategija; strateginio verslo vieneto strategija; funkcinės strategija. Strateginio verslo vieneto AB banke Snoras funkcinės strategijos kuriamos siekinat tinkamai vykdyti šio vieneto...