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Contemporary issues have arisen as a result of past, and current, thinking and practices. The course covers recent emerging issues in the accounting literature including changes to financial accounting requirements and accounting policy issues,banking regulatory implications, current valuation challenges, voluntary disclosures, accounting harmonization, corporate failure and others. Again, the current principle highlights that regular audits and accounting for. Management accounting and digitization 69 alnoor bhimani 5.
Contemporary issues and challenges politechnika gdanska. Contemporary issues in management accounting introduction the institute management of accountants ima is the most important management accounting professional organization in the usa. The course will enable the students to identify and analyze the developments of contemporary and emerging accounting issues. The accounting topics discussed reflect the issues that are being considered in professional practice such as approaches to measurement, fair value accounting, the conceptual framework for financial reporting, corporate. Essay the role of managerial accounting on contemporary business. Contemporary issues in accounting mcgowan, susan, stanton, patricia, drever, margaret on.
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