Assessment of Accounting Evaluation Practices: A Research-Based Review of Turkey and Romania

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Ibrahim Mert

Assessment of Accounting Evaluation Practices

A Research-Based Review of Turkey and Romania

Ibrahim Mert

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English

Springer Nature Switzerland AG
08 May 2022

Financial accounting; Financial reporting, financial statements; Corporate finance

Series: Contributions to Finance and Accounting

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.

By: Ibrahim Mert
Imprint: Springer Nature Switzerland AG
Country of Publication: Switzerland
Edition: 2022 ed.
Dimensions: Height: 235mm, Width: 155mm,
Weight: 448g
ISBN: 9783030984854
ISBN 10: 3030984850
Series: Contributions to Finance and Accounting
Pages: 170
Publication Date: 08 May 2022
Audience: Professional and scholarly , Undergraduate
Format: Hardback
Publisher's Status: Active

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.