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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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Mattheus T. Mey,Christiaan Lamprecht
AbstractOrientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, earnings before interest,...
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Rafal Gralak
The preliminary research experiments described herein were aimed to choose an appropriate mixed reality technology for the construction of navigational information display method to be used onboard ships in restricted waters. The method assumes a possibl...
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Elsje Raubenheimer
AbstractAccounting estimates form part of the preparation of financial statements and should not affect faithful representation. The use of accounting estimates does not yield exact amounts, but, rather, amounts based on assumptions. The frequency of use...
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