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Narcissism in Public Accounting Firms [PDF]
, 2014 Similar to other characteristics, narcissism is a personality trait that varies by individuals. While the management literature has examined narcissism, there is limited research of narcissism of professionals in public accounting firms.
Akers, Michael D. +2 more
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Fair value in financial accounting
Agricultural Economics (AGRICECON), 2003 By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets ...
J. Ryska, A. Valder
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Cash flow hedges using interest rate swaps: accounting under IFRS
Економіка, управління та адміністрування, 2020 The paper discloses the accounting treatment for cash flow hedge of exposure to risks arising from the changes in cash flows of financial instruments, in which interest rate swaps are used as hedging instruments. The author considers the economic meaning
V.S. Ambarchian
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, 2013 The Soviet dictatorship used secrecy to shield its processes from external scrutiny. A system of accounting for classified documentation assured the protection of secrets.
Harrison, Mark
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FINANCIAL AUDIT AND A WELL ORGANIZED ACCOUNTING [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2009 Users of financial data have always spent significant amounts of money for data accuracy, in agreement with the actual operations of the respective entities. A question is naturally born.
Stârcea Dumitru
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Harmonising Basel III and the Dodd Frank Act through International Accounting Standards – Reasons why International Accounting Standards Should Serve as “Thermostats [PDF]
, 2012 Why should differences between regulatory and accounting policies be mitigated? Because mitigating such differences could facilitate convergence – as well as financial stability. The paper ―Fair Value Accounting and Procyclicality: Mitigating Regulatory
Ojo, Mariane.B.
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Cogent EducationThis study investigated the impact of career preferences on the teaching self-efficacy of preservice accounting teachers. Employing a descriptive census survey, data were collected from 284 final-year preservice accounting teachers at two universities in
Joseph Tufuor Kwarteng +1 more
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Peculiarities of formation of accounting policy of the catering company
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2018 Restaurant business in Ukraine is developing quite dynamically. Today, services of off-premise catering have become an integral part of each business process. Insufficient level of theoretical and practical developments of domestic scientists in catering
I.M. Vygivska +2 more
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Accounting before Accountability
Estudios sobre Educación, 1970 In this article, we will review several issues relating to the definition of “adequate yearly progress” (AYP), and its measurement, and offer some reasons why it may be prudent to separate the definition and measurement of AYP from its use in accountability.
openaire +4 more sources
SALARIES IN THE CONSTRUCTION SECTOR – FROM ACCOUNTING PERSPECTIVE [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 The construction sector faced, after the economic crisis who affected deeply this sector, both with a lack of qualified staff and with reduced salary levels.
OANA BOGDAN
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