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The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilizatio...
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
The subject of insurance companies is to provide insurance protection based on commercial principles. All changes in the society are directly reflected in the insurance activity. New risks appear and ...
The paper deals with the comparison of intangible fixed assets, especially in the area of determination, evaluation as at the date of the accounting transaction, closing date and possibilities of depr...
The University of Notre Dame Accounting Association (NDAA) consists of senior and junior accountancy majors and sophomore and freshman business majors who are considering accountancy as a major. Membe...
The DeGroote Accounting Association has always been one of the most popular clubs on campus. Since its inception, It has helped students achieve their goal of increasing their knowledge of the account...

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