The Accounting Model for Calculating Performance of Entities and Share Based Payments

Traian Cristin Nicolae ()
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Traian Cristin Nicolae: Department of Finance and Accounting , Faculty of Economic Sciences, University “OVIDIUS”, Constantza, Romania

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 2, 515-519

Abstract: The convergence of international accounting problems there may be data standards in english translation in other languages. Not so finding an equivalent term would be problematic , but rather implementation of crop specific accounting concepts in a different environment . For example , the concept of true and fair view specific for British accounting , although it has been translated equivalent expressions , have been understood and applied correctly more in the UK. An example of different national interpretation given by the terminology of international standards is the concept of probability , defined in terms of „more likely than not” . It can be interpreted in terms of 60 %, 80 % or 90 % depending on the specific accounting operating culture leading to lack of comparability of accounting information .

Keywords: accounting model; overall performance (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2015
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