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.
General
Imprint: |
Springer Nature Switzerland AG
|
Country of origin: |
Switzerland |
Series: |
Contributions to Finance and Accounting |
Release date: |
May 2023 |
First published: |
2022 |
Authors: |
Ibrahim Mert
|
Dimensions: |
235 x 155mm (L x W) |
Pages: |
170 |
Edition: |
1st ed. 2022 |
ISBN-13: |
978-3-03-098488-5 |
Categories: |
Books
|
LSN: |
3-03-098488-5 |
Barcode: |
9783030984885 |
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