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中国会计学会对外学术交流专业委员会暨China Journal of Accounting Studies 2017年第一次学术研讨会征文启事
中国会计学会 对外学术交流专业委员会 China Journal of Accounting Studies 2017年 第一次学术研讨会 征文启事
2017/3/23
China Journal of Accounting Studies（简称CJAS）是中国会计学会主办、国际学术出版集团泰勒与弗朗西斯出版集团旗下Routledge出版社出版的英文学术期刊（季刊），面向国内和国外同时发行，期刊刊号为：ISSN（online）2169-7213，ISSN（print）2169-7221，中文刊名为《中国会计研究》，杂志网址为：http://www.tandfonl...
A University of Connecticut climate scientist has confirmed that more intense and more frequent severe rainstorms will likely continue as temperatures rise due to global warming, despite some observat...
Amendments to the IAS 41 and IAS 16–implications for accounting of bearer plants
agriculture accounting agriculture produce biological assets IAS-IFRS
2016/5/11
Under the IAS-IFRS standards, agricultural activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concern...
The theme of the 2016 Annual Meeting in New York is “Celebration ofthe Century” as we celebrate our centennial year. Ourorganization has come a long way since 1916 – and the meeting willprovide a for...
中国会计学会对外学术交流专业委员会暨China Journal of Accounting Studies 2016年第一次学术研讨会征文启事
中国会计学会对外学术交流专业委员会 研讨会 会计
2016/2/25
CJAS主要刊发中国主题会计理论和实践的原创性研究成果、中国学者的全球主题最前沿会计理论研究成果以及带有中国元素的其他会计学术论文，是在《会计研究》的基础上，按照定位更高、要求更严、优中选优的思路创办的、集中展示中国前沿会计理论研究成果的学术平台。
Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises’ Management of Machine-Building in Ukraine
Management Operational accounting Operational control
2016/1/27
The article considers the operational management system of machine-building enterprises in Ukraine under the conditions of interpenetration of accounting and control functions and their deep integrati...
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...
Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012
Balance sheet date for measurement Accounting methods for transformations in Czech law Acquisition
2016/1/27
It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, t...
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...
Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective
Czech Republic Econometric tools Globalization IFRS International harmonization
2016/1/27
Use of harmonized accounting standards may reduce investor’s uncertainty and can thus reduce the cost of capital. It can significantly improve the communication between business users and all their st...
Accounting Standards for the Public and Non-profit Organization in the USA
Financial reporting GAAP GASB Governmental accounting standards board Not-for-profit organizations Public sector
2016/1/27
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accountin...
Accounting for Cross-border Mergers and Its Problems
Book value Cross-border mergers Date of acquisition,
2016/1/27
Both the legal and accounting conceptual differences in national legislations regulating mergers may be quite significant in spite of the unification processes taking place via the transposition of EU...
International and European in the Accounting System of Romania
Financial reporting IFRS Romania Romanian Accounting Practices
2016/1/26
In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Gu...
Fair Value Accounting and Measurement through FASB’s Developments
Estimates Fair value Financial crisis Hierarchy Level Relevance Reliability
2016/1/26
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border mergers Czech Republic Decisive Day Merger Project
2016/1/26
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...