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.

Mert, Ibrahim

Publikationen von Mert, Ibrahim

ISBN	9783030984861
Artikelnummer	9783030984861
Medientyp	E-Book - PDF
Copyrightjahr	2022
Verlag	Springer-Verlag
Umfang	170 Seiten
Sprache	Englisch
Kopierschutz	Digitales Wasserzeichen