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Einführung -- Normative Grundlagen für die Fortbildung des Wirtschaftsprüfers in Deutschland -- Pädagogische Grundlagen … für die Fortbildung des Wirtschaftsprüfers in IFRS -- Ansätze zur Ermittlung des Lernstils oder der Lernstrategie des … Wirtschaftsprüfers im Kontext der Fortbildung in internationaler Rechnungslegung -- Empirische Untersuchung -- Zusammenfassende Würdigung. …
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Continuing professional development (CPD) is the educational and developmental work and learning that professionals undertake after they have qualified as members of their professional body. International Education Standard (IES 7), issued by the International Federation of Accountants (IFAC) in...
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For the development of SMEs competitiveness in the present context of Romania's integration in the European Union, we consider that a good management of the enterprise, a process in which the management accounting has an essential role, is absolutely necessary.
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Based on systematization of main formal professional institutions within the elements of accountant profession, the prospective trends of its regulatory convergence have been outlined: conceptualization of professional activity common principles; increasing accountant's responsibility through...
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The accounting profession fulfills a vital role in the development of modern economy, contributing to the thorough knowledge of business environment, the improvement of economic performance and solving some of the many problems the post-modern society is facing. Accounting profession fulfills a...
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Accounting was the first organizational activity to be taken into consideration when IT technologies emerged, due to its very well regulated nature, which allowed an easy algorithm creation process. Next to the Accounting departments, the corresponding profession was strongly affected ever since...
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