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...

A ngus Thomson of the Australian Accounting Standards Board (AASB) states that: ‘Australia definitely adopts IFRSs’ (Thomson 2009, p. 153). This was in response to Nobes (2008, p. 283) who wrote that: ‘Australia has chosen not to “adopt” IFRS, but to converge its standards with IFRS’. The distinction has major legal and political aspects. It can affect preparers, auditors and users. This paper ...

In this paper principles for accounting in supply chains will be developed. The three principles we introduce are: the reciprocity in information access, asset investment and retrieval, and matching risks and returns. The principles provide guidance in managerial and stakeholder decision making, monitoring and control. The information that management and other stakeholders need is based on thes...

Insurance companies in the Republic of Serbia (RS) are required to report deferred income tax accordance with International Accounting Standards (IAS) 12 - Income Taxes. They recognize assets and liabilities on balance sheet or expenses statement. This paper examines materiality Serbian insurance companies, as well its impact assessing profitability corporate burden. The research conducted from...

Presentation of quality financial reports is an important component for organization or institution so that it must be guided by applicable accounting standards. On this basis, study aims to empirically examine the effect variables on understanding sharia standards, supervisory boards, Islamic corporate governance statement presentation at BMT Mataram city. The data collection technique used a ...