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Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
Czech Republic IFRS Tax base
2016/1/27
The article analyzes the main trends in income, tax base and tax deductions for Czech companies in years 1993 – 2012. After an initial survey of the problem, the article describes the issue of nationa...
Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law
Acquisition Acquisition method, Commercial law Financial Accounting Measurement base Merger Purchase method
2016/1/27
In association with transactions involving businesses, acquisitions and mergers, etc., commercial law stipulates the new measurement of business assets and thus also net business assets. Similarly, fi...
The Auditing Oligopoly and Lobbying on Accounting Standards
Standards Accounting Audits Accounting Industry United States
2015/4/27
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as m...
Accounting Scholarship that Advances Professional Knowledge and Practice
Forecasting and Prediction Stocks Financial Markets Investment Investment Return Investment Portfolio Market Transactions
2015/4/23
Using a simple empirical strategy, we decode the information in insider trades. Exploiting the fact that insiders trade for a variety of reasons, we show that there is predictable, identifiable "routi...
International Accounting Standards Board issues convergence standard on segment reporting
financial Accounting
2006/12/11
30 November 2006，The International Accounting Standards Board (IASB) today issued International Financial Reporting Standard (IFRS) 8 Operating Segments. The IFRS continues the IASB’s work in its join...