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Titlebook: Assessment of Accounting Evaluation Practices; A Research-Based Rev Ibrahim Mert Book 2022 The Editor(s) (if applicable) and The Author(s),

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Normalization, Harmonization and Convergence of Accounting Evaluation,r is to discuss the broad framework for accounting valuation in IFRS, as well as the frameworks for accounting valuation in Turkey and Romania. The historical development and evolution of the accounting standards were analyzed by highlighting the major differences between the IFRS and GAAP as mentio
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Accounting Evaluation between Certainty of Past Costs and Uncertainty of Future Values and Measuremr value and historical cost. The main hypothesis that is defended in this chapter is the decision between fair value and historical cost is the decision between adopting IFRS and other kinds of GAAP standards. The concept, importance, and errors of measurements in accounting are analyzed along with
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Results Interpretation and Concepts Development,nd cloud computing. In 2017, a Chinese government report included the term ‘artificial intelligence, and then including the Ministry of Finance, 15 other departments collaborated and worked together to form one of the largest artificial intelligence centres. The details of modern accounting system a
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Normalization, Harmonization and Convergence of Accounting Evaluation,scussion of IFRS 13 from the perspective of valuation has been provided. The European Accounting standards have become obsolete. IAS 36 disclosures have also been discussed..Sect. . of Chap. . is critical for describing the goals and objectives of the localized national accounting systems as being p
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