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) |
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Year | 2022 |
Edition | 1st ed. 2022. |
Authors | *Mert, Ibrahim author SpringerLink (Online service) |
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Links to the text | Location | Volume | Call No. | Barcode No. | Status | Comments | ISBN | Printed | Restriction | Reserve |
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Links to the text | Library Off-campus access |
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OB00186035 | Springer Business and Management eBooks (電子ブック) | 9783030984861 |
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Material Type | E-Book |
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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 |
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