THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING by T. Rogulenko, E. Egorova

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TRANSPARENCY AND ACCOUNTABILITY IN POLITICAL FINANCING IN TURKEY by Mehmet Karakaş

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Revisions in National Accounts in Times of Corona by Christian Janz, Peter Kuntze, Tanja Mucha

“…Abstract This article explains the purpose, reasons and size of revisions in German national accounts. It presents the results of the revision carried out in the summer of 2022 for the past four reporting years and describes special features, including those caused by the coronavirus pandemic.…”
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Data Identification in Current Population Accounting by A. V. Zhivitsa

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ACCOUNTING REPORTS AS SOURCE OF ECONOMIC INFORMATION by O. Dyakonova, N. Morgun

Subjects: “…accounting (financial) control…”
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ACCOUNTING TREATMENT AND LEGISLATION OF LEASING ARRANGEMENTS by Selma Novalija, Hamid Mutapčić, Elmira Kovač

Subjects: “…accounting for leases with the lessor and lessee…”
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Improving legal accountability for domestic violence by Ostrohliad O.

“…Matters of taking into account the conclusions of specialized committees, substantiating budget expenditures, compliance with the requirements of the legislative technique by people’s deputies are actually critical, since a poor-quality draft law will lead to problems in law enforcement in the future. …”
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INSIGHTS INTO ETHICAL PERCEPTION IN ACCOUNTING EDUCATION by Diana-Elisabeta MATICA, Edi-Cristian DUMITRA, Dana LUPU (CONSTANTINICA)

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Accounting Sciences theses: an analysis of their dissemination by Jacqueline Veneroso Alves da Cunha, Edgard Bruno Cornachione Jr., Gilberto de Andrade Martins

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Accounting Conservatism as a Protective Mechanism by Rodgers Maiyo, Josephat Cheboi, Patrick Limo

“… Purpose- This study investigates the moderating role of accounting conservatism in the relationship between corporate financial decisions (financial leverage, investment rate, and dividend payout policy) and the likelihood of financial distress among firms listed on the Kenyan Securities Exchange. …”
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Development of the accounting system in the digital economy by Zh. M. Korzovatykh

Subjects: “…accounting…”
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Accounting for asymmetries in cleft sentence use by Bianca Maria De Paolis, Cecilia Andorno, Sandra Benazzo

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Contracting account audit on social networks by Jakovljević Nemanja, Jakovljević Stefan

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ACCOUNTING TREATMENT AND LEGISLATION OF LEASING ARRANGEMENTS by Selma Novalija, Hamid Mutapčić, Elmira Kovač

Subjects: “…accounting for leases with the lessor and lessee…”
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Intra-structural processes of accounting and financial results control as a tool for improving the efficiency of accounts receivable management by A. V. Fedorov, T. M. Rogulenko

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How accounting for investment subsidies influences financial performance: an empirical analysis of IAS 20 and Czech accounting legislation by Radek Zdeněk, Jana Lososová, Jaroslav Svoboda

Subjects: “…accounting…”
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Water Accounting and Productivity Analysis to Improve Water Savings of Nile River Basin, East Africa: From Accountability to Sustainability by Hirwa, Hubert, Zhang, Qiuying, Li, Fadong, Qiao, Yunfeng, Measho, Simon, Muhirwa, Fabien, Xu, Ning, Tian, Chao, Cheng, Hefa, Chen, Gang, Ngwijabagabo, Hyacinthe, Turyasingura, Benson, Itangishaka, Auguste Cesar

“…Complete water accounting (WA) and crop water productivity (CWP) analysis is crucial for evaluating water use efficiency (WUE). …”
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Water Accounting and Productivity Analysis to Improve Water Savings of Nile River Basin, East Africa: From Accountability to Sustainability. by Hirwa, Hubert, Zhang, Qiuying, Li, Fadong, Qiao, Yunfeng, Measho, Simon, Muhirwa, Fabien, Xu, Ning, Tian, Chao, Cheng, Hefa, Chen, Gang, Ngwijabagabo, Hyacinthe

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Conceptual problems of financial accounting in a digital economy by N. K. Rozhkova, U. Yu. Blinova

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