Accounting regulators on both sides of the Atlantic are working towards global convergence of U.S. and international accounting standards by 2005. One of the areas that the regulators have identified as a necessary requirement for convergence is the treatment of financial instruments such as derivatives. In the U.S., the Financial Accounting Standards Board (FASB) released Statement of Financia...

the objective of this research is to identify the characteristics of cost accounting systems (cas) in manufacturing companies located in the state of fars. the research is designed to answer the following questions: 1- what kind of management information systems (mis) are in - use. 2-what information are provided by these systems. 3-how - offen financial information. are issues. 4- what groups ...