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Journal articles on the topic 'Regulation of accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 18 February 2022

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1

HEALD, DAVID, and GEORGE GEORGIOU. "RESOURCE ACCOUNTING: VALUATION, CONSOLIDATION AND ACCOUNTING REGULATION." Public Administration 73, no. 4 (December 1995): 571–79. http://dx.doi.org/10.1111/j.1467-9299.1995.tb00846.x.

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2

Hora, Michal, and Ludmila Chyzevska. "Accounting Regulation in Ukraine." European Financial and Accounting Journal 8, no. 1 (March 1, 2013): 7–17. http://dx.doi.org/10.18267/j.efaj.93.

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3

Christiansen, Merete. "Accounting regulation in Denmark." European Accounting Review 2, no. 3 (December 1993): 603–16. http://dx.doi.org/10.1080/09638189300000056.

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4

Johnsen, Atle. "Accounting regulation in Norway." European Accounting Review 2, no. 3 (December 1993): 617–26. http://dx.doi.org/10.1080/09638189300000057.

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5

Alexander, David, and Monique Micallef. "Accounting Regulation in Malta." Accounting in Europe 8, no. 1 (June 2011): 1–21. http://dx.doi.org/10.1080/17449480.2010.511877.

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6

Laughlin, Richard. "Critical reflections on research approaches, accounting regulation and the regulation of accounting." British Accounting Review 39, no. 4 (December 2007): 271–89. http://dx.doi.org/10.1016/j.bar.2007.08.004.

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7

Rahman, Asheq, Hector Perera, and Siva Ganesh. "Accounting Practice Harmony, Accounting Regulation and Firm Characteristics." Abacus 38, no. 1 (February 2002): 46–77. http://dx.doi.org/10.1111/1467-6281.00097.

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8

Nobes, Christopher W. "Contemporary issues in accounting regulation." International Journal of Accounting 37, no. 1 (January 2002): 151–53. http://dx.doi.org/10.1016/s0020-7063(02)00128-0.

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9

Tosetti, Alain, Thomas Behar, Michel Fromenteau, and Stephane Menart. "Insurance: Accounting, Regulation, Actuarial Science." Geneva Papers on Risk and Insurance - Issues and Practice 26, no. 2 (April 2001): 232–51. http://dx.doi.org/10.1111/1468-0440.00109.

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10

Di Pietra, Roberto. "The Nature of Accounting Regulation." Accounting in Europe 12, no. 1 (January 2, 2015): 127–33. http://dx.doi.org/10.1080/17449480.2015.1054114.

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11

Herz, Robert H. "Accounting standards and bank regulation." International Journal of Disclosure and Governance 7, no. 2 (March 11, 2010): 97–107. http://dx.doi.org/10.1057/jdg.2010.1.

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12

Pierk, Jochen, and Matthias Weil. "Price regulation and accounting choice." Journal of Accounting and Public Policy 35, no. 3 (May 2016): 256–75. http://dx.doi.org/10.1016/j.jaccpubpol.2015.12.005.

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13

Aralova, Nataliia. "Features of regulation of accounting of intangible assets in research institutions." Legal Ukraine, no. 11 (December 23, 2020): 22–28. http://dx.doi.org/10.37749/2308-9636-2020-11(215)-2.

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The normative regulation and problems of accounting of intangible assets in scientific institutions are considered. It is noted the introduction of modern accounting regulation in budgetary institutions only in 2015, which led to differences in the accounting of NA in scientific institutions. The practice of accounting for intangible assets (IA) in budgetary institutions indicates the need to improve regulations. The purpose of the article is to consider the example of scientific institutions of the NAS of Ukraine regulatory regulation of accounting for intangible assets and issues of its improvement. It is emphasized that the accounting of NA in scientific institutions is essential for the commercialization of intellectual property rights, while the main difficulties in the introduction of accounting for intangible assets for scientific institutions were associated with the lack of modern budget regulations for accounting. The main stages of implementation of accounting of intangible assets in scientific institutions are given. It is important to amend the Methodological Recommendations on Accounting of NA and NPBO 122 regarding the definition of the concept of «use» of intangible assets, as well as the costs to be taken into account when determining the value of NA created in the institution. The issue of accounting for research and development reports is problematic. The terminology used in the regulations also needs to be clarified. Key words: intangible assets, valuation of IP, research institutions, accounting.

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14

Svoboda, P. "Valuation of tangible fixed assets pursuant to the Czech accounting law and international accounting standards." Agricultural Economics (Zemědělská ekonomika) 53, No. 10 (January 7, 2008): 466–74. http://dx.doi.org/10.17221/927-agricecon.

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The valuation of assets is a relatively challenging activity as well as a scientific discipline having an impact on the amount of the reported assets and economic result process. The report deals with the issue of valuation of the tangible fixed assets in the accounting entities compiling the financial statements pursuant to the Czech national legislation and in conformity with the requirements of the International Accounting Standards IAS/IFRS and US GAAP. The substantial differences in the definitions and valuation of the tangible fixed assets in these systems have been determined, indicating the impact on the economy of the accounting entity, both at the primary acquisition and as at the day of the closing of books. Attention has also been paid to the possibilities of recording the value decreases and to subsequent expenses. The analysis of legal regulations was completed with the analysis of the financial statements from selected economic entities. As per the international standards, the main difference consists in the possibility of component depreciation of tangible assets or, on the other hand, the possibility of group depreciation, in the differences in valuation in the event of acquisition paid for and of acquisition by one’s own production and in the possibility to consider the costs of disposal of assets. The subsequent expenses are also construed in a different manner: as per the Czech regulation, they are construed as repairs and maintenance. The substantial difference in comparison with the Czech regulation consists in the possibility of re-valuation of assets upwards as well as the method of actual value determination.

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15

Lefsrud, Lianne, Kenneth Fox, Yvette Taminiau, and David Cooper. "Inter- professional categorization in accounting regulation." Academy of Management Proceedings 2018, no. 1 (August 2018): 13467. http://dx.doi.org/10.5465/ambpp.2018.13467abstract.

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16

Kaplan, Steven E., and Robert G. Ruland. "Positive theory, rationality and accounting regulation." Critical Perspectives on Accounting 2, no. 4 (December 1991): 361–74. http://dx.doi.org/10.1016/1045-2354(91)90008-2.

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17

Maijoor, Steven. "Economic effects of Dutch accounting regulation." European Accounting Review 1, no. 2 (December 1992): 459–62. http://dx.doi.org/10.1080/09638189200000041.

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18

Davis, Courtney, and John Abraham. "Rethinking Innovation Accounting in Pharmaceutical Regulation." Science, Technology, & Human Values 36, no. 6 (August 2, 2010): 791–815. http://dx.doi.org/10.1177/0162243910374809.

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The controversy over the prescription drug, alosetron, is examined in order to investigate what is permitted to count as ‘therapeutic advance’ and ‘therapeutic breakthrough’ within pharmaceutical innovation and regulation. It is argued that those official accounting categories can mask very modest efficacy of some drugs by reference to the official techno-scientific evidence, thus leading to questionable acceptance of risks to public health. This is explained by: the drug availability options set by the commercial interests of manufacturers; the FDA management's need to demonstrate rapid approval of therapeutic advances to their budgetary masters, especially in the context of patient demands for access to new drugs; and the increasing capacity of patient groups, sometimes in collaboration with pharmaceutical manufacturers, to challenge techno-scientific expertise and evidence with experiential testimony. It is concluded that regulatory policy-makers need much more sophisticated accounting systems for differentiating between drugs defined as significant therapeutic advances, and between drugs (‘therapeutic breakthroughs’ fast-tracked to treat serious or life-threatening conditions. Contrary to some STS analyses, the desirability of an ascendancy of patients’ anecdotal evidence in regulatory decisions for public health is questioned.

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19

Keenan, Michael G. "Accounting choice, market failure, and regulation." Pacific Accounting Review 23, no. 2 (September 13, 2011): 101–21. http://dx.doi.org/10.1108/01140581111163953.

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20

Königsgruber, Roland. "Expertise-based lobbying and accounting regulation." Journal of Management & Governance 17, no. 4 (February 18, 2012): 1009–25. http://dx.doi.org/10.1007/s10997-012-9210-0.

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21

Al-Akra, Mahmoud, Muhammad Jahangir Ali, and Omar Marashdeh. "Development of accounting regulation in Jordan." International Journal of Accounting 44, no. 2 (June 2009): 163–86. http://dx.doi.org/10.1016/j.intacc.2009.03.003.

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22

Arthur, Alex. "Paradox, accounting values, and intelligible regulation." Critical Perspectives on Accounting 21, no. 8 (November 2010): 647–54. http://dx.doi.org/10.1016/j.cpa.2010.06.018.

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23

Loeb, Stephen E. "Accounting regulation: some further research questions." Journal of Accounting and Public Policy 5, no. 1 (March 1986): 1–4. http://dx.doi.org/10.1016/0278-4254(86)90002-5.

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24

Roieva, Olha. "Organizational Principles of Building Inventory Accounting in the Process of Innovation: Regulatory and Legal Aspect." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 4(37) (September 28, 2020): 274–90. http://dx.doi.org/10.32515/2663-1636.2020.4(37).274-290.

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The article is devoted to the study of organizational principles of inventory accounting in the process of innovation, based on the analysis and harmonization of current provisions of the main regulations that regulate inventory accounting and determine the procedure for innovation. Based on the systematization of legislative and normative legal acts, which takes into account the legal force of these normative legal acts and takes into account the powers of the state body that issued the relevant normative legal acts, a hierarchical model of normative legal regulation of accounting of inventories in the process of innovation was developed. This model is based on the regulation of inventory accounting by the state and determines the order of organization and maintenance of inventory accounting directly at the enterprise It is substantiated that the system of state regulation of inventory accounting in the process of innovation includes three levels. The first level includes regulations of higher legal force, which determine the general principles of organization of inventory accounting, its tasks, basic concepts, regulate innovation, regulate the organization and maintenance of inventory accounting in the process of innovation. The second level includes regulations that define the general principles, methodological principles of formation of accounting information on inventories and establish rules and methods of inventory accounting, reflection of inventory transactions in accounting accounts, the procedure for disclosure of information on inventories in financial statements. The third level includes regulations that set out recommendations and clarifications on certain issues of accounting for inventory transactions and control over their availability and preservation, taking into account the specifics of innovation. The content of the main normative documents that regulate the accounting of stocks and determine the basis for innovation at the appropriate levels of state regulation is analyzed. The methodological bases of formation in accounting of the information on stocks and the order of disclosure of the information on stocks in the financial reporting on the basis of national and international regulations are investigated. The study identified some inconsistencies between national and international legislation regarding the organization of accounting of inventories. Such inconsistencies relate to the scope of regulations, the procedure for recognizing inventories as assets, the composition (classification) of inventories, groups of assets not covered by the standard, approaches to valuing inventories upon receipt, disclosure in financial statements. It is substantiated that elimination of the revealed contradictions of the national and international legislation will promote perfection of system of the state regulation of accounting of stocks and will increase efficiency of management of stocks and efficiency of use of stocks in the course of innovative activity of the enterprises.

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25

Haraldsson, Mattias, and Torbjörn Tagesson. "Compromise and avoidance: the response to new legislation." Journal of Accounting & Organizational Change 10, no. 3 (August 26, 2014): 288–313. http://dx.doi.org/10.1108/jaoc-10-2012-0096.

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Purpose – The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector. Design/methodology/approach – The empirical data are based on a document study of the annual full cost accounting reports for the financial year 2010. We obtained complete data from 250 of Sweden's 290 municipalities. The data are analyzed by statistical methods. The explanations are based on an institutional theory. Findings – Most of the organizations surveyed in this study had taken measures in line with the new regulations, but none of them had adapted fully to the new requirements. Thus, we suggest that the industry has responded to the new regulation by compromise and avoidance. The statistical analyses show that compliance with legislation and GAAP is associated with legal form, minority governance, fee, tax base, population growth and audit firm. Research limitations/implications – This paper provides insight into the factors that explain compliance with accounting regulation. Future research would benefit from researching the decision process when organizations choose to comply or not to comply with specific accounting regulations in the public sector. Originality/value – Few prior studies focus on the actual compliance of accounting practices at the municipal level in relation to accounting regulation and the factors that explain the level of compliance. Knowledge of the factors that explain compliance to accounting regulation will benefit from future policy decisions on regulation and auditing of public sector accounting.

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26

KOVAL, Lubov. "REGULATORY PROVISION OF ENTERPRISE ACCOUNTING POLICY." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (52) (June 26, 2020): 165–81. http://dx.doi.org/10.37128/2411-4413-2020-2-12.

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The features of accounting policy formation are considered in the article taking into account the provisions of the current regulatory framework. The international practice of regulation of accounting policies of the enterprise from the adoption of the first IAS to the present day is investigated. The terms given in domestic legislation and foreign regulations are compared. The role, objectives and significance of accounting policies in an entity's activities are determined. In addition, a list of factors that influence the process of accounting policies and the choice of its elements. The impact of each of them is investigated. The comparative analysis of changes in some legal acts affecting accounting policy is made. It has been established that changes in legislation directly affect the accounting policy-making process. Thus, the addition of the term "accounting policy" contributes to the full disclosure of its essence. Because accounting policies are intended to facilitate, first of all, accounting and then the formation of financial statements. Supplementation of other articles influences the formation of certain elements of accounting policy, which form both methodical component, organizational and technical. The basic normative legal acts regulating the formation and use of accounting policies of an enterprise in Ukraine are given. It is stated that these normative legal acts do not regulate the structure of the accounting policy order, thus bringing this issue to the attention of the head and the chief accountant. In this connection, the standard structure of the accounting policy order is outlined and the stages of its formation are set out, which is not specified in the current regulatory framework. It is proposed to develop and introduce a separate P (C) IAS, which would regulate exclusively the issue of accounting policy formation, indicating the structure of the accounting policy order and the stages of its formation. As a result of the study, conclusions and suggestions were formed.

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27

Dobre, Elena. "Romanian accounting policies between international accounting convergence and corporate governance regulation." Risk Governance and Control: Financial Markets and Institutions 2, no. 2 (2012): 18–24. http://dx.doi.org/10.22495/rgcv2i2art1.

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Our paper aims to look at accounting impact on the systems of Romanian corporate governance. The purpose is aligned to discover research leads at the intersection of corporate governance and financial accounting. The hypothesis is that the corporate governance is influenced by accounting policies monitored by internal control. The empirical study focus on several points: (i) concepts and specific Terms; (ii) elements to be considered in establishing accounting policies; (iii) change and remodelling of accounting policies; (iv) the influence of enterprise accounting policies on indicators level. We present the role of accounting policies to generate futures economic benefices and the intricacy of accounting valuation. We conclude about the process configuration and modelling accounting policies in terms of business engineering.

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28

Archambault, Jeffrey J., and Marie Archambault. "THE EFFECT OF REGULATION ON STATEMENT DISCLOSURES IN THE 1915 MOODY'S MANUALS." Accounting Historians Journal 32, no. 1 (June 1, 2005): 1–22. http://dx.doi.org/10.2308/0148-4184.32.1.1.

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United States firms in the early 20th century were subject to public and private regulation. Forms of regulation included rate regulation and stock exchange listing requirements. These regulations created incentives to report income statement information. This study utilizes the 1915 Moody's Analyses of Investments to test whether regulated firms in the United States reported more income statement information than unregulated firms. Rate regulation influenced utilities to report income statements more frequently than industrial companies. Stock market listing requirements also influenced the reporting of income statements. Therefore, the results indicate that both public and private regulations influenced financial reporting in the early 20th century. Another finding of the study is that income statements were more frequently reported than balance sheets for both railroads and utilities.

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29

ISHCHENKO, Yana. "REGULATORY FORMATION AND ACCOUNTING OF EQUITY AT LIMITED LIABILITY COMPANIES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (41) (January 2019): 136–46. http://dx.doi.org/10.37128/2411-4413-2019-1-11.

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The structure and dynamics of equity capital are the basis for determining the indicators that characterize the financial position and financial sustainability of the enterprise. Information support for the effective management of the company's own capital is formed, mainly, by the system of accounting and financial reporting. Reliable and complete coverage of the financial statements of information on the size and composition of equity capital is fundamental for an objective assessment of the financial status and efficiency of the enterprise and for making further decisions by owners, investors, creditors and other users of information. Over the past few years, some changes have been made in the way in which the equity of the enterprise is reflected in the accounting, which requires detailed analysis and evaluation of changes to find ways to improve the accounting of equity capital of the enterprise. The purpose of this publication is to study the legal regulation of the formation and accounting of equity, in particular in limited liability companies, as well as the development of organizational principles of its accounting. Financial independence of the enterprise and other indicators of the financial state directly depends from the complete and clear legal regulation of accounting of equity capital by enterprises of various organizational and legal forms, the effectiveness of the information management of capital formation, profit distribution, dividend and other corporate rights. The normative regulation of the accounting of own capital in Ukraine at the state level (macro level) and at the level of economic entities (micro level) is investigated. From June 17, 2018, the new Law on Limited Liability and Additional Liability Companies came into force. The fundamental change in the regulation of the activities of economic entities of such organizational and legal forms leads to the need to amend its constituent documents and internal accounting regulations. Changes made in accordance with the Law concerning the formation of the authorized capital of the companies with limited liability and additional liability are considered. An exemplary section of the order on the accounting policy that will regulate the accounting of own capital is designed and offered for practical use by limited liability companies. The formation of such section will allow the reconciliation of the accounting policies and constituent documents in order to meet the interests of users in accounting for equity capital. After all, the proper formation of accounting policies is an important element of internal regulation of the formation and accounting of equity, contributes to improving the completeness and reliability of information about the financial condition of the enterprise. Based on the study of legal regulation of formation and accounting of equity in limited liability companies, it was found that at the macro level the state regulates only certain aspects of these processes. Moreover, there remains a wide range of variability in the selection of organizational and methodological approaches to accounting of equity capital. This, in turn, provides the opportunity for the owners of the companies to choose the optimal alternative accounting option for this particular entity, taking into account the specifics of its activities. The main internal regulations of enterprises regulating the issues of formation, use and accounting of own capital are the statute and order on accounting policy. The research revealed shortcomings in the formation of norms as a charter and an order on accounting policies of limited liability companies in respect of own capital. Proposed changes to the specified internal regulations of limited liability companies, which will bring their norms in line with the norms of legislation, in particular with the norms of the Law of Ukraine "On Limited Liability Companies" of 22.06.2018, № 2275-VIII, and will allow to obtain full, relevant , unbiased information about equity capital for all the interested parties.

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30

Chen, Shimin, Zheng Sun, and Yuetang Wang. "Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices." Accounting Horizons 16, no. 3 (September 1, 2002): 183–97. http://dx.doi.org/10.2308/acch.2002.16.3.183.

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While international harmonization of accounting is gaining momentum in recent years, there is little empirical evidence on whether the harmonization of accounting standards leads to harmonized accounting practices and comparable financial reports. Benefiting from a unique research opportunity in China, this study provides such evidence. Since January 1, 1998, a newly promulgated Accounting Regulation for Listed Companies is in effect. This new regulation is the most comprehensive effort at harmonizing Chinese generally accepted accounting standards (GAAP) with International Accounting Standards (IAS). Based on a sample of listed companies required to reconcile accounting earnings from Chinese GAAP to IAS, we find no evidence that the Chinese government's efforts eliminated or significantly reduced the gap between Chinese and IAS earnings despite harmonized accounting standards. We explore reasons for the continued earnings gap after the 1998 regulation and find that a lack of adequate supporting infrastructure, manifested in excessive earnings management and low quality auditing, may explain the gap.

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31

Anantharaman, Divya. "Comparing self-regulation and statutory regulation: Evidence from the accounting profession." Accounting, Organizations and Society 37, no. 2 (February 2012): 55–77. http://dx.doi.org/10.1016/j.aos.2011.12.003.

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32

Žárová, Marcela. "Accounting and Reporting Regulation of Micro-entities." Český finanční a účetní časopis 2012, no. 3 (October 1, 2012): 42–51. http://dx.doi.org/10.18267/j.cfuc.320.

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33

Akisik, Orhan. "Accounting Regulation, Financial Development, and Economic Growth." Emerging Markets Finance and Trade 49, no. 1 (January 2013): 33–67. http://dx.doi.org/10.2753/ree1540-496x490103.

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34

Anderson, Don, and Ian Zimmer. "REACTIONS TO REGULATION OF ACCOUNTING FOR GOODWILL." Accounting & Finance 32, no. 2 (November 1992): 27–50. http://dx.doi.org/10.1111/j.1467-629x.1992.tb00183.x.

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35

Gilbertson, David, and Terri Herron. "Including audit regulation in the accounting curriculum." Research in Accounting Regulation 26, no. 1 (April 2014): 118–31. http://dx.doi.org/10.1016/j.racreg.2014.02.013.

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36

Garrod, Neil, and Ivan Turk. "The development of accounting regulation in Slovenia." European Accounting Review 4, no. 4 (January 1995): 749–64. http://dx.doi.org/10.1080/09638189500000048.

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37

Strobel, Caroline D. "New accounting regulation will affect tax practice." Journal of Corporate Accounting & Finance 14, no. 2 (December 23, 2002): 89–91. http://dx.doi.org/10.1002/jcaf.10142.

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38

VELAYUTHAM, SIVAKUMAR. "CORPORATIZATION AND THE REGULATION OF ACCOUNTING SERVICES." British Accounting Review 28, no. 4 (December 1996): 351–68. http://dx.doi.org/10.1006/bare.1996.0023.

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39

Tower, Greg. "A Public Accountability Model Of Accounting Regulation." British Accounting Review 25, no. 1 (March 1993): 61–85. http://dx.doi.org/10.1006/bare.1993.1006.

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40

Wagaw, Yitayew Mihret, Dessalegn Getie Mihret, and Degefe Duressa Obo. "IFRS adoption and accounting regulation in Ethiopia." Accounting Research Journal 32, no. 4 (November 4, 2019): 662–77. http://dx.doi.org/10.1108/arj-02-2017-0033.

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Purpose The purpose of this study is to examine international financial reporting standards (IFRSs) adoption in Ethiopia to explain transnational political-economic antecedents of this change and its associated consequences on the regulatory landscape of accounting. Design/methodology/approach Using a neo-Gramscian theory of globalization and the state, the study examines interview and document review evidence pertaining to IFRS adoption in Ethiopia by focusing on the period from 1991 to 2014. Findings The study illustrates that a dialectical rather than deterministic interaction between global and national forces explains IFRS adoption in Ethiopia, i.e. IFRS adoption falls within the broader scheme of universalizing regulatory institutions in the globalizing world economy. Compared to the commonly understood trends of IFRS adoption circumscribed within a pre-existing regulatory framework, this study illustrates IFRS adoption as a primary driver of major reforms to the accounting regulatory landscape. Originality/value This study contributes original theoretically grounded insights into the transnational political-economic rationale for IFRS adoption and consequences of the adoption on the accounting regulatory landscape.

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41

Bloom, Robert. "Sandy Burton's Accounting Legacy: Regulation and Education." Accounting Education 20, no. 1 (February 2011): 97–106. http://dx.doi.org/10.1080/09639284.2011.552314.

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42

Ezzamel, Mahmoud, Jason Zezhong Xiao, and Aixiang Pan. "Political ideology and accounting regulation in China." Accounting, Organizations and Society 32, no. 7-8 (October 2007): 669–700. http://dx.doi.org/10.1016/j.aos.2006.09.008.

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43

Di Pietra, Roberto, Stuart McLeay, and Joshua Ronen. "Special issue on governance and accounting regulation." Journal of Management & Governance 14, no. 4 (July 16, 2009): 273–76. http://dx.doi.org/10.1007/s10997-009-9100-2.

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44

Di Pietra, Roberto, Günther Gebhardt, Stuart McLeay, and Joshua Ronen. "Special issue in governance and accounting regulation." Journal of Management & Governance 18, no. 3 (October 18, 2012): 675–81. http://dx.doi.org/10.1007/s10997-012-9238-1.

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45

Di Pietra, Roberto, Günther Gebhardt, and Stuart McLeay. "Special issue on Governance and accounting regulation." Journal of Management and Governance 25, no. 2 (April 23, 2021): 317–19. http://dx.doi.org/10.1007/s10997-020-09555-5.

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46

Oguri, Takashi. "Functions of accounting and accounting regulation: alternative perspectives based on Marxian economics." Critical Perspectives on Accounting 16, no. 2 (February 2005): 77–94. http://dx.doi.org/10.1016/s1045-2354(03)00033-9.

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47

Chatterjee, R., and G. Meeks. "THE FINANCIAL EFFECTS OF TAKEOVER: ACCOUNTING RATES OF RETURN AND ACCOUNTING REGULATION." Journal of Business Finance & Accounting 23, no. 5-6 (July 1996): 851–68. http://dx.doi.org/10.1111/j.1468-5957.1996.tb01155.x.

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48

Gray, Rob. "Accounting regulation and elite structure: Forces in the development of accounting policy." British Accounting Review 21, no. 2 (June 1989): 202–3. http://dx.doi.org/10.1016/0890-8389(89)90204-7.

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49

Olojede, Paul, and Olayinka Erin. "Corporate governance mechanisms and creative accounting practices: the role of accounting regulation." International Journal of Disclosure and Governance 18, no. 3 (February 3, 2021): 207–22. http://dx.doi.org/10.1057/s41310-021-00106-4.

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50

Druzhilovskaya, T. Yu, and E. S. Druzhilovskaya. "Lease: Problematic Aspects of Accounting and Reporting Information Formation." Accounting. Analysis. Auditing 7, no. 2 (May 7, 2020): 30–39. http://dx.doi.org/10.26794/2408-9303-2020-7-2-30-39.

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Abstract:

In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made. Unfortunately, the newly adopted rules are not always ideal in terms of their practical application. The article is devoted to a critical analysis of the regulations of the international standard IFRS (IFRS) 16 “Lease” and the Russian standard FSBU25/2018 “Lease Accounting.” The methodological basis of the study includes a critical analysis of the new requirements for accounting for lease transactions in the systems of Russian and international standards in terms of their validity, logic and completeness. The result of the study is the justification of the presence of both positive and problematic aspects in the innovations introduced in the regulation of accounting for leases in IFRS16 and in the Russian standard FSBU25/2018. Recommendations have been made to address the problematic issues of lease accounting and reporting information. The theoretical and practical significance of the study lies in the possibility of using its results in the preparation of new and improved existing accounting regulations in the process of its further development at the national and international levels.

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