Assessment of Accounting Evaluation Practices
A Research-Based Review of Turkey and Romania
Seiten
2022
|
1st ed. 2022
Springer International Publishing (Verlag)
978-3-030-98485-4 (ISBN)
Springer International Publishing (Verlag)
978-3-030-98485-4 (ISBN)
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.
Ibrahim Mert is Assistant Professor at the Istanbul Aydin University in Istanbul (Turkey). His research focuses on financial and managerial accounting. He holds a CPA and has also international professional experience as CFO and financial affairs manager in Turkey and Romania.
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.
| Erscheinungsdatum | 10.05.2022 |
|---|---|
| Reihe/Serie | Contributions to Finance and Accounting |
| Zusatzinfo | XIV, 170 p. 26 illus., 20 illus. in color. |
| Verlagsort | Cham |
| Sprache | englisch |
| Maße | 155 x 235 mm |
| Gewicht | 433 g |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung |
| Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen | |
| Schlagworte | AI • Big Data • Financial Reporting • IFRS • Valuation • Value |
| ISBN-10 | 3-030-98485-0 / 3030984850 |
| ISBN-13 | 978-3-030-98485-4 / 9783030984854 |
| Zustand | Neuware |
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