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Assessment of Accounting Evaluation Practices = A Research-Based Review of Turkey and Romania /

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Assessment of Accounting Evaluation Practices/ by Ibrahim Mert.
其他題名:	A Research-Based Review of Turkey and Romania /
作者:	Mert, Ibrahim.
面頁冊數:	XIV, 170 p. 26 illus., 20 illus. in color.online resource. :
Contained By:	Springer Nature eBook
標題:	Financial Reporting. -
電子資源:	https://doi.org/10.1007/978-3-030-98486-1
ISBN:	9783030984861

Assessment of Accounting Evaluation Practices = A Research-Based Review of Turkey and Romania /
Mert, Ibrahim.

Assessment of Accounting Evaluation PracticesA Research-Based Review of Turkey and Romania /[electronic resource] :by Ibrahim Mert. - 1st ed. 2022. - XIV, 170 p. 26 illus., 20 illus. in color.online resource. - Contributions to Finance and Accounting,2730-6046. - Contributions to Finance and Accounting,.

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.

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.

ISBN: 9783030984861

Standard No.: 10.1007/978-3-030-98486-1doiSubjects--Topical Terms:

1366480
Financial Reporting.

LC Class. No.: HF5601-5688

Dewey Class. No.: 657

Assessment of Accounting Evaluation Practices = A Research-Based Review of Turkey and Romania /
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