approach to accounting regulation was rules-based in comparison to the principles-based system of the UK . In addition to … adopting an independent standard setting, the International Accounting Standards Board's second principle is aimed at …

Although it is the only criminal offence stipulated by accounting law, forgery foreseen by article 43 of Accounting Law …

can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …

accountants (Stiglitz and Weiss 1988). It highlights the credit nature of money, and thus the fact that money is an accounting … construct. This motivates the viewing of financial booms and crises through an accounting lens. By accounting necessity, credit …

accounting literature. While the standard residual income is formally computed as profit minus cost of capital times actual …

made have a partial influence on how the fiscal liabilities are reflected in accounting, the latter representing in the … taxation on accounting, dwelling on the simplification measures provided for in Law no. 571/2003 concerning the Fiscal Code … accounting of operations regarding deliveries of goods or supplies of services to which simplification measures are applied, both …

Both US and EU accounting rules are vague in referring to the Black-Scholes model or pricing models derived from B … international accounting authorities. There is no economic rationale for making future values dependent on today's volatility. Using … these models for evaluations means "creative" accounting. Themes: Financial Economics and Institutions, Monetary Policy. …

connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 …

The paper seeks to extend the debate on the accounting as the social and institutional practice and to put it the … accounting itself). The paper shows that accounting is the social calculative practice which is interrelated with the governance … original insight into the development of accounting practices in less developed countries in the context of evolution of socio …