The major functions of company accounting identified by the IASB and the FASB are (1) reporting on ‘the custody and safekeeping’ of the company’s resources and (2) reporting on ‘their efficient and profitable use’. The joint IASB/FASB project for improving the conceptual framework for financial reporting is directed towards better performance of both functions within the conventional ‘accrual’ ...

The purpose of this study is to provide a macroeconomic analysis of fiscal policy in the Czech Republic during the transformation period 1989-1995. In contrast to those studies which are based on “decline accounting”, disentangling different factors from each other and ascribing to them specific roles in the overall decline, this study focuses exclusively on fiscal policy and tries to identify ...

This paper exclusively reports the efficiency of AISINMACA. AIS-INMACA has created good impact on solving major problems in bioinformatics like protein region identification and promoter region prediction with less time (Pokkuluri Kiran Sree, 2014). This AIS-INMACA is now came with several variations (Pokkuluri Kiran Sree, 2014) towards projecting it as a tool in bioinformatics for solving many...

In this paper, we empirically evaluate two views on the relation between product market competition and conditional accounting conservatism. One view is that intense product market competition increases bankruptcy risk and consequently, exacerbates shareholder-bondholder conflict of interest and enhances the likelihood of litigation. In response, both bondholders and auditors demand a higher le...

accounting is a social knowledge which is inherently related to the environment, values and economic, social and cultural norms of the society where it is used.thus it is better to consider the requirements, conditions and qualities of the target society when using the theoretical framework and standards of financial reporting. therefore, according to some researchers, the unconditional use of ...

Artificial Immune Systems have been successfully applied to a number of problem domains including fault tolerance and data mining, but have been shown to scale poorly when applied to computer intrusion detection despite the fact that the biological immune system is a very effective anomaly detector. This may be because AIS algorithms have previously been based on the adaptive immune system and ...

decision making process requires information. accounting is the most important source of information. in 1998, the international federation of accountants issued a statement about the scope and using of accounting. it identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. this study was desig...

Accounting Information System (AIS), which is the foundation of any enterprise resource planning (ERP) system, often built as centralized system. The technologies that allow Internet-of-Value, on five aspects are network, algorithms, distributed ledger, transfers, and assets, based blockchain. Cryptography consensus protocols boost blockchain platform implementation, acting a deterrent to cyber...

Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...