Assessment of Accounting Evaluation Practices
A Research-Based Review of Turkey and Romania
Series: Contributions to Finance and Accounting;
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57 687 Ft
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Product details:
- Edition number 1st ed. 2022
- Publisher Springer International Publishing
- Date of Publication 8 May 2023
- Number of Volumes 1 pieces, Book
- ISBN 9783030984885
- Binding Paperback
- See also 9783030984854
- No. of pages170 pages
- Size 235x155 mm
- Weight 291 g
- Language English
- Illustrations XIV, 170 p. 26 illus., 20 illus. in color. Illustrations, black & white 460
Categories
Long description:
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.
MoreTable of Contents:
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.
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