ISCAL - Livros
Permanent URI for this collection
Browse
Browsing ISCAL - Livros by Subject "Accounting values"
Now showing 1 - 1 of 1
Results Per Page
Sort Options
- Three essays on the culture and professional judgment in AccountingPublication . Texeira Fernandes Justino, Maria Do Rosário; Albuquerque, Fábio; Texeira Quirós, JoaquínThree essays on the culture and the professional judgment is a book composed by three different papers, which were written by several authors who can be also considered this book’s authors. Despite their previous publication in different journals, we have decided to gather them in this project in order to present different perspectives of this theme in a single document. The first one presents one example of the Gray’s (1988) model application using the data extracted from the comment letters received by the International Accounting Standards Board (IASB) in the scope of a review process of the International Accounting Standard (IAS) 39 - Financial Instruments: Recognition and Measurement. The second makes use of a survey and intends to demonstrate how the financial statements can be differently presented according to the professional judgement. Finally, the main aspect to be highlighted regarding the third paper is the focus on the decision in terms of the financing options from the perspective of the owners of the Small and Medium-sized (SMEs) entities. Data from annual account reports and a survey were jointly used within this empirical research. The criterion for the selection made for this book were based on the differences in terms of the underlying issues as well as the different methodological approaches.