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Sarbanes-Oxley and the Outsourcing of Accounting
Sarbanes-Oxley the Outsourcing of Accounting
2009/11/30
The following paper analyzes the outsourcing, offshoring, and offshore out-
sourcing of accounting following the passage of the Sarbanes-Oxley Act of
2002 (SOX). The outsourcing of accounting serv...
Fair Value Accounting and Measurement through FASB’s Developments
Fair Value Hierarchy Level Reliability Relevance Estimates Financial Crisis
2010/10/21
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...
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Regulatory systems IFRS Due process
2010/10/20
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
Management Accounting and Control System
Management accounting SOX 404 Financial Controls Control Activities Segregation of Duties
2010/10/20
The main objective of management accounting is to provide managers with information for making their business decisions and allow them to fulfill and improve their management and control functions. Bo...
Classification of Accounting Systems: Its Contribution to Understanding of International Accounting
Classification National accounting systems International accounting Methodology
2010/10/20
A recent debate has suggested that the established supremacy of the dichotomic classification of accounting systems dividing systems into ‘Anglo-Saxon’ and ‘continental European’ models is to be conte...
The objective of this paper is to analyse national system for the regulation of the financial reporting of companies in the Czech Republic. The emphasis is on the process for setting rules, especially...
Accounting Reform and Impact of EU Strategic Decision on Accounting Regulatory System in the Czech Republic
Accounting Act National Accounting Standards Interna tional Accounting Standards
2010/10/20
The paper concludes that emerging issues in the national accounting system have become changing rule based legislation towards principle based legislation, which is in compliance with the Directi...