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Jia-Cheng Yao, Jian-Lan Zhou and Hai Xiao
With the rapid development of science and technology and the continuous progress of society, water resource sustainability has attracted much attention. The assessment process of water resource sustainability has become a hot topic. Because professional ...
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Mihaela Enachi,Daniel Botez
Accounting is influenced by a variety of historical, economic, cultural, and other non-accounting factors that led to different judgments in creating a system for representing the reality, the application of regulated requirements and the validation of t...
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Sparta Sparta,Nadya Trinova
Pág. 360 - 371
The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of...
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Anna J. Johnson-Snyder, Rajalakshmi Chandrasekran
In this case, students are required to conduct an initial assessment of a potential audit client and provide a well-supported recommendation to the audit partner. Specifically, students are assigned a company and asked to gather and evaluate data on it a...
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Andian Ari Istiningrum 10.21831/economia.v8i1.796
Pág. 1 - 10
Abstract: Experiential Learning in Introducing IFRS at Universities in Indonesia. The purpose of this study is to find the appropriate learning model for accounting learning process at universities in Indonesia due to the process of convergence to IFRS t...
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Marinela Manea,Elena Dragoi
With the promulgation of IAS 36 "Depreciation of Assets" to ensure a consistent approach of reversible loss of value, removing the specific nationals practices and such the differences what appear as a result of the different treatments. In the chain of ...
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Dirk A. Steyn,Thea L. Voogt,Ben Marx
AbstractThe decision to accept an appointment as registered external auditor to an audit client (the engagement decision) has in recent years been subject to an increased level of professional care and consideration, mainly as a result of previous experi...
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