Vol. 12 No. 1 (2026)

Original Research Articles

• Accounting for Mergers and Acquisitions

  Elena Voss (Author)

  1-7

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• Consolidated Financial Statements and Group Accounting

  Marcus H. Ellwood (Author)

  8-14

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• Accounting for Leases and Long-Term Obligations

  Sofia Renard (Author)

  15-21

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• Accounting Treatment of Intangible Assets

  Daniel K. Mercer (Author)

  22-28

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• Accounting for Property, Plant and Equipment

  Livia Hartmann (Author)

  29-35

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