Abstract A sustainable refurbishment is an important approach toward reaching the EU’s climate goals. Some challenges of transforming housing areas are few high-quality standards, lack funding, and low residential interest. This paper aims to present process establishing Sustainable Accounting Standard (SAS) project, led by Housing Federation Norway (NBBL), representing 41 cooperative associati...

Internationally, allocation of responsibility for reducing greenhouse gas emissions is currently based on the production-based (PB) accounting method, which measures emissions generated in the place where goods and services are produced. However, the growth of emissions embodied in trade has raised the question whether we should switch to, or amalgamate PB accounting, with other accounting appr...

The functions of accounting and statistics are in most respects similar, These fields are both tools, concerned with the processes of measurement, collection of data, analysis and decision making. In performing their functions both accounting and statistics rely heavily on signals generated by variations from expected performance. Even in their manifested differences these two fields are at wor...

Translating accounting documents, in general, and accounting terminology, in particular, is not a simple task, especially when the new terms keep created in pace with accounting developments. This study was carried out to find the most common and preferable ways to translate accounting terms from English into Persian. Also, an attempt was made to identify the frequently used patterns of word-fo...

This study aimed to evaluate the effect of type of players on ecosystem accounting system using structural equations. In total, 84 activists in the field of environmental accounting (ecosystem) were selected through convenience sampling. Subjects filled the 22-item questionnaire of components of actor network and the 25-item questionnaire of ecosystem accounting. Given the fact that the signifi...

Dechow, Myers, and Shakespeare (DMS, 2009) find a negative relation between income from securitization activities and income from non-securitization activities. DMS interprets this finding as indicating that managers use the flexibility available in fair value accounting rules to smooth earnings. We clarify the role of fair value in accounting for asset securitizations, discuss alternative expl...