Mert

Assessment of Accounting Evaluation Practices

A Research-Based Review of Turkey and Romania

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Standardpreis

139,09 €

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auch verfügbar als eBook (PDF) für 128,39 €

Fachbuch

Buch. Hardcover

2022

xiv, 170 S. 6 s/w-Abbildungen, 20 Farbabbildungen, Bibliographien.

In englischer Sprache

Springer. ISBN 978-3-030-98485-4

Format (B x L): 15,5 x 23,5 cm

Gewicht: 448 g

Das Werk ist Teil der Reihe: Contributions to Finance and Accounting

Produktbeschreibung

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.