このエントリーをはてなブックマークに追加

Output this information

Link on this page

Assessment of Accounting Evaluation Practices : A Research-Based Review of Turkey and Romania / by Ibrahim Mert
(Contributions to Finance and Accounting. ISSN:27306046)

Publisher (Cham : Springer International Publishing : Imprint: Springer)
Year 2022
Edition 1st ed. 2022.
Authors *Mert, Ibrahim author
SpringerLink (Online service)

Hide book details.

Links to the text Library Off-campus access

OB00186035 Springer Business and Management eBooks (電子ブック) 9783030984861

Hide details.

Material Type E-Book
Media type 機械可読データファイル
Size XIV, 170 p. 26 illus., 20 illus. in color : online resource
Notes Chapter 1. Introduction -- Chapter 2. Theoretical Approaches of Value and Valuation -- Chapter 3. Normalization, Harmonization, and Convergence of Accounting Evaluation -- Chapter 4. Accounting Evaluation between Certainty of Past Costs and Uncertainty of Future Values and Measurement in Accounting -- Chapter 5. Event Study on the Impact of Fair Value Evaluation -- Chapter 6. Results Interpretation and Concepts Development -- Chapter 7. Elements of Modern Accounting
The book describes the historical evolution and development of accounting theories and principles. Value and valuation have been reviewed extensively. The author provides a detailed comparison between historic and fair value accounting. A comprehensive review of the literature and researchers’ opinions about measurement, fair value, and historical cost value will enable the readers to understand the concepts in detail. Additionally, the book includes case studies evaluating the accounting practices in Turkey and Romania to illustrate how these concepts are implemented in practice. The reader will obtain a good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The books discusses the usage of IT tools in accounting and analyses the impact of information technology such as big data, artificial intelligence, and data analytics in the field of accounting
HTTP:URL=https://doi.org/10.1007/978-3-030-98486-1
Subjects LCSH:Accounting
LCSH:Business enterprises—Finance
LCSH:Financial statements
FREE:Accounting
FREE:Financial Accounting
FREE:Corporate Finance
FREE:Financial Reporting
Classification LCC:HF5601-5688
DC23:657
ID 8000087033
ISBN 9783030984861

 Similar Items