This book presents empirical evidence on the convergence of financial and management accounting in the Italian context. The author provides an overview of the development paths of financial accounting including its evolution, role of non-financial, forward looking and voluntary disclosures, and internal determinants such as corporate governance and business culture. The author uses the premises of agency, signalling, legitimacy and institutional theories in understanding this evolution, and includes the perspective of professional associations and academics on the topic. Based on survey data, the reader is provided with valuable insights into the Italian accounting scene.

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PlayStation 4 - Accounting Plus is a nightmare-adventure-comedy by Crows Crows Crows, designed with Squanch Games for PS VR. It's double the size of the original (critically, critically acclaimed) Accounting. Experience classic virtual reality gameplay: clean up your office, take the battery out of the cooling machine, play the skeleton xylophone, and/or summon thousands upon thousands of demons. It was designed by the co-creator of Rick and Morty and the designer of The Stanley Parable and Dr. Langeskov, The Tiger, and The Terribly Cursed Emerald: A Whirlwind Heist! The characters are voiced by Justin Roiland (Rick and Morty), Rich Fulcher (The Mighty Boosh), Cassie Steele (Degrassi: The Next Generation), Arin Hanson (Game Grumps), and many more!

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. This book is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.

Zusammen mit den International Financial Reporting Standards (IFRS) hält der Fair Value zunehmend Einzug in die deutsche Bilanzierungspraxis. So ist er in den IFRS längst nicht mehr nur für Finanzinstrumente, sondern auch für bestimmte Immobilien und für die Neubewertung des Anlagevermögens als Bewertungsmaßstab vorgesehen, und eine weitere Verbreitung des Fair Value ist bereits absehbar. Kay Blaufus entwickelt eine geschlossene theoretische Konzeption für ein Fair Value Accounting und leitet auf dieser Basis konkrete Ansatz- und Bewertungsvorschriften ab. Dazu zeigt er die mikroökonomischen Grundlagen der Fair-Value-Bestimmung und die sich wandelnde Bedeutung und Begründung des Fair Value Accounting in der Bilanzierungsgeschichte Deutschlands, Englands und der USA auf. Außerdem präsentiert er eine fundierte Untersuchung des Fair Value Accounting und damit konkurrierender Bilanzierungssysteme hinsichtlich ihrer Eignung zur Information von Kapitalgebern und zur Ausschüttungsbemessung.