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Accounting for income taxes – Is there a need for change?
Accounting for income taxes a need for change
2015/3/9
Accounting for income taxes – Is there a need for change?
Business Combinations under Common Control – Accounting for business combinations under common control
Business Combinations Common Control business combinations common control
2015/3/9
Business Combinations under Common Control – Accounting for business combinations under common control.
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Illustrative example: different ways to represent an accounting change
IAS 8 Accounting Policies Changes in Accounting Estimates and Errors
2015/3/9
Review of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors – Illustrative example: different ways to represent an accounting change.
The objective of the IFRS for income taxes* is to provide
information about:
• current tax — tax payable or refundable for the current period
• deferred tax — future tax consequences...
As part of the Disclosure Initiative, the IASB is now reviewing the
requirements of IAS 8
Iceland is one of the Nordic countries, and it is the smallest. The size of the country is around 103.000 km2 and the population is about 320.000. That makes Iceland the most rural location in the wor...
Accounting in Hungary
Accounting Hungary
2014/4/11
In Hungary, the oldest rule related to business bookkeeping can be found in the 53rd section of the 1723 commercial decree of Charles III, king of Hungary. According to it, every tradesman had an obli...
Accounting in Poland: Cost and management accounting in Poland
Accounting in Poland Cost and management accounting Poland
2014/4/11
Poland is a medium-sized country (an area of 312 thousand sq. kilometres and a population of 38 million) lying in the centre of the European continent, an economically important member of the European...
Accounting in Denmark: The impact of business economics and practice
Accounting in Denmark The impact of business economics practice
2014/4/11
Denmark is a small country in terms of both size and population, which stood at around 2.5 million in the late nineteenth century and has risen to around 5.6 million today. Well into the twentieth cen...
Tutorial Accounting Fundamentals: A New Look of British and American Accounting System
Accounting Fundamentals American Accounting British Accounting Students’ Perceptions
2013/2/23
This paper aims to highlight the perception of graduate and undergraduate students regarding accounting fundamentals across British system and American system. The design of this paper is to derive a ...
Sarbanes-Oxley and the Accounting Profession: Public Interest Implications
Accounting Profession Sarbanes-Oxley Public Interest
2013/2/23
The USaccounting profession was caught up in, and some say responsible for, the whirlwind of accounting and business scandals that rocked the US markets in 2002. To restore investor confidence in fina...
Green Accounting: Cost Measures
Green Accounting Environmental Accounting Green Costs SMEs in Malaysia
2013/2/23
In the past, environmental issues were often ignored by both, large companies and small medium enterprises. However, accounting for the environment or the acronym “Green accounting” is receiving incre...
Accounting in The Netherlands: Accounting in the polder
Accounting in The Netherlands Accounting in the polder
2014/4/11
All countries have stories that play a role in defining national identity, and the Netherlands is no exception. One story goes something like this: a large part of the country is below sea level, an...
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting
Public Administration Accounting Principle of Accrual Accounting Accounting Harmonization International Public Sector Accounting Standards Board (IPSASB)
2013/2/23
This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to co...
Accounting in Ireland: Ireland's blend of academic and professional accounting
Accounting in Ireland Ireland's blend of academic professional accounting
2014/4/11
Ireland is a small island (84,400 square kilometers) lying to the extreme northwest of Europe. The island is divided into 32 counties, with 26 of these making up the Republic of Ireland, and the six m...