About conceptual bases for preparation of cash flow statement = О концептуальных основах подготовки отчета о движении денежных средствAlver, Lehte; Alver, JaanМеждународный экономический симпозиум - 2017 : материалы международных научных конференций, 20-21 апреля 2017 г. : международная конференция молодых учёных-экономистов "Развитие современной экономики России", IV международная научно-практическая конференция "Устойчивое развитие: общество и экономика", IV международная научная конференция: Соколовские чтения "Бухгалтерский учёт: взгляд из прошлого в будущее"2017 / p. 602 http://econ-conf.spbu.ru/files/Symposium-2017_v8.pdf Accounting curriculum at Tallinn University of TechnologyAlver, Lehte; Alver, JaanBusiness analysis, accounting, taxes and auditing : proceedings of the conference = Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine : konverentsikogumik : 6.-7.11.2008, Tallinn2008 / p. 20-26 Accounting education at Tartu University in 1632-1940Alver, Jaan; Alver, LehteAccounting : view from the past into the future2013 / p. 89-99 Accounting education at Tartu University in 1632-1940Alver, Jaan; Alver, LehteОчерки по теории и истории бухгалтерского учета2016 / p. 334-345 Accounting harmonization measurement : case of emerging CEE countriesStrouhal, Jiri; Bonaci, Carmen; Mustata, Razvan; Alver, Lehte; Alver, Jaan; Praulinš, ArtursInternational journal of mathematical models and methods in applied sciences2011 / p. 899-906 Accounting journals in EstoniaAlver, Jaan; Alver, LehteSIBR-RDINRRU 2015 Conference on Interdisciplinary Business and Economic Research : July 2nd-3rd, 2015, Osaka Japan : proceedings2015 Accounting policy and institutional pressures : the case of EstoniaAlver, Lehte; Alver, Jaan; Talpas, LiisGSTF journal on business review (GBR)2013 / p. 1-7 Accounting policy and institutional pressures in subsidiaries : the case of EstoniaAlver, Lehte; Thomsen, Jeanette; Alver, Jaan; Sundgaard, Elin; Talpas, LiisProceedings of the 3rd Annual International Conference on Accounting and Finance (AF 2013) : 20-21 May 2013, Bangkok, Thailand2013 / p. 118-121 Accounting profession in Estonia : still in transition?Sundgaard, Elin; Thomsen, Jeanette; Alver, Jaan; Alver, LehteBritish Accounting Association Annual Conference : delegate pack2010 / p. 181 Accounting terminology as an important component of improving the professional knowledgeAlver, Jaan; Alver, LehteActual problems in the system of education: general secondary education institution - pre-university training - higher education institution2022 / p. 81-97 https://doi.org/10.18372/2786-5487.1.16585 Accounting training system : a new web-based interactive multi-media learning toolAlver, Jaan; Alver, LehteBritish Accounting Association Annual Conference : University of Portsmouth, 11-13 April, 2006 : delegates' pack2006 / p. 91 Application of Benford's law for fraud detection in financial statements : theoretical reviewTammaru, Mihkel; Alver, LehteAccounting, Auditing and Taxation : ICAAT 2016 : [Tallinn, 8-9 December, 2016] : abstracts2016 / p. 19-20 Application of Benford's law for fraud detection in financial statements : theoretical reviewTammaru, Mihkel; Alver, LehteInternational Conference on Accounting, Auditing and Taxation (ICAAT 2016) : Tallinn, Estonia, 8-9 December 20162016 / p. 129-133 : tab http://dx.doi.org/10.2991/icaat-16.2016.46 ATS : Accounting Training SystemAlver, Jaan; Alver, LehteAccounting and Performance Management Perspectives in Business and Public Sector Organizations : conference proceedings : September 29-30 2005, Tartu2005 / p. 8-13 Behavioral aspects of auditing and the auditor's decision-making as a key cognitive process in the case of fraudVassiljev, Maria; Alver, LehteZeszyty teoretyczne rachunkowosci = Theoretical journal of accounting2019 / p. 149–169 http://doi.org/10.5604/01.3001.0013.4360 Briti ja ameerika majandusterminite tõlkeprobleemidest : lühitutvustusedAlver, Jaan; Alver, LehteIX mitmeteaduslik eesti teaduskeele konverents, Tallinna Ülikool, 24.11.20232023 / Lk. 11 Cash flow statement : view from Estonian accountantsAlver, Lehte; Alver, Jaan5th Annual Conference African Accounting and Finance Association : 1st to 4th September, 2015, The Westin Turtle Bay Resort & Spa : book of abstracts2015 / p. 97-98 http://sites.uom.ac.mu/AAFA2015/images/AAFA_2015_Revised_Book_of_abstracts_-Final_15.09.2015.pdf Certification of accountants in EstoniaAlver, Jaan; Alver, LehteAudit System Integration into European Union Area, New Challengers and Opportunities2005 / p. 14-21 Challenges for the Estonian accounting staffAlver, Lehte; Alver, Jaan; Sundgaard, Elin; Thomsen, JeanetteJournal of international scientific publications : economy & business2010 / 1, p. 129-138 Comparability of statements of cash flows : evidence from Baltic countriesKiaupaite-Grušniene, Vaiva; Alver, LehteJournal of Accounting and Management Information Systems = Contabilitate si Informatica de Gestiune2019 / p. 307-329 http://dx.doi.org/10.24818/jamis.2019.03001 Comparability of statements of cash flows: Evidence from Baltic countriesKiaupaite-Grušniene, Vaiva; Alver, LehteProceedings of the 14th International Conference : Accounting and Management Information Systems : AMIS IAAER 2019, June 5–6, 2019, Bucharest University of Economic Studies 6, Piața Romană, 1st District, Bucharest, 010374 Romania2019 / p. 436-454 https://amis.ase.ro/docs/AMIS2019Proceedings.pdf Comparative analysis of tax systems : some evidence from CEE countriesPasekova, M.; Strouhal, Jiri; Alver, Lehte; Praulinš, ArtursWorld Academy of Science, Engineering and Technology2011 / p. 840-846 A competency based curriculum as the basis for the formation of future competent specialistsAlver, Jaan; Alver, LehteFormation of competencies of gifted individuals in the system of extracurricular and higher education2023 / p. 16-23 https://doi.org/10.18372/2786-823.1.17465 Concept and periodisation of fraud models : theoretical reviewVassiljev, Maria; Alver, LehteInternational Conference on Accounting, Auditing and Taxation (ICAAT 2016) : Tallinn, Estonia, 8-9 December 20162016 / p. 341-348 : ill http://dx.doi.org/10.2991/icaat-16.2016.47 Concept and periodisation of fraud models : theoretical reviewVassiljev, Maria; Alver, LehteAccounting, Auditing and Taxation : ICAAT 2016 : [Tallinn, 8-9 December, 2016] : abstracts2016 / p. 10 Conceptual model for cash flow statement : history, analysis and further development = Rahakäibe aruande kontseptuaalne mudel : ajalugu, analüüs ja edasine arengKiaupaite-Grušniene, Vaiva2019 https://digikogu.taltech.ee/et/Item/ab7259e6-6519-43ba-b6b8-5dca686b1f14 A conceptual model for the development of the accounting curriculumAlver, Jaan; Alver, Lehte; Gurvitš, Natalja23rd Asian-Pacific Conference on International Accounting Issues : Beijing, China, October 16–19 : program and proceedings2011 / p. 119 Conceptual model for the development of the accounting curriculumAlver, Jaan; Alver, Lehte21st Asian-Pacific Conference on International Accounting Issues : Las Vegas, USA, November 22-25, 20092009 / 21 p Conceptual model for the development of the accounting curriculumAlver, Jaan; Alver, Lehte21st Asian-Pacific Conference on International Accounting Issues : Las Vegas, USA, November 22-25, 2009 : program and proceedings2009 / p. 97 Curriculum modeling : an example of accounting curriculumAlver, Jaan; Alver, LehteActual problems in the system of education: general secondary education institution - pre-university training –- higher education institution2021 / p. 8-12 https://doi.org/10.18372/2786-5487.1.15811 Danish investors' demands on skills and attributes of local accounting staff, are they met? - the case of EstoniaSundgaard, Elin; Thomsen, Jeanette; Alver, Jaan; Alver, LehteBusiness analysis, accounting, taxes and auditing : proceedings of the conference = Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine : konverentsikogumik : 6.-7.11.2008, Tallinn2008 / p. 198-204 Debitoorne lühivõlgAlver, Lehte; Alver, JaanRaamatupidamisuudised2004 / 7, lk. 28-33 https://artiklid.elnet.ee/record=b2093960*est Debitoorse võla pantimine ja müük (faktooring)Alver, LehteRaamatupidamisuudised2005 / 1, lk. 52-56 https://artiklid.elnet.ee/record=b2094079*est Design of accounting curriculum : the case of EstoniaAlver, Lehte; Alver, JaanMegatrend Revija = Megatrend Review : the international review of applied economics2014 / p. 19-31 : ill Design of accounting curriculum : the case of Estonia [Electronic resource]Alver, Lehte; Alver, JaanEconomic and Social Development : 5th International Scientific Conference : book of proceedings : Belgrade, 10-11 April, 20142014 / p. 358-367 : ill. [CD-ROM] Development of accounting and auditing sub-curricula : the case of EstoniaAlver, Lehte; Alver, JaanJoint Conference of 26th Asian-Pacific Conference on International Accounting Issues and 2014 Accounting Theory and Practice Conference : program & proceedings : October 26-29, 2014, Taipei, Taiwan, R.O.C.2014 / p. 111 Development of accounting and implementation of international financial reporting standards in EstoniaAlver, Jaan; Alver, LehteAccounting reform in transition and developing economies2009 / p. 107-119 Eesti raamatupidamisseadus rahvusvahelises kontekstisAlver, Jaan; Alver, Lehte; Arumäe, Urmas; Reinberg, LauriArvestuse ja maksunduse aktuaalsed probleemid : konverents1997 / lk. 10-13 https://www.ester.ee/record=b1293554*est Ehituslepingute tulu kajastamineAlver, LehteRaamatupidamisuudised2008 / 1, lk. 28-31 Encyclopedia of accounting and finance as a tool for lifelong learningAlver, Jaan; Alver, LehteActual problems in the system of education general secondary education institution – pre-university training – higher education institution2023 / p. 44-52 https://doi.org/10.18372/2786-5487.1.17681 Estonia. Development of the Estonian financial reporting and good accounting practiceAlver, Jaan; Alver, LehteIFRS in a global world : international and critical perspectives on accounting : esseys in honor of professor Jacques Richard2016 / p. 359-371 : tab http://dx.doi.org/10.1007/978-3-319-28225-1_25 Estonian opinion on business and professional ethicsGurvitš, Natalja; Alver, Jaan; Alver, LehteProgramme and Collected Abstracts : [European Accounting Association, 35th Annual Congress, Ljubljana, 9-11 May 2012]2012 / p. 312 Estonian opinion on business and professional ethicsAlver, Jaan; Alver, Lehte; Gurvitš, NataljaJournal of international scientific publications : economy & business2012 / p. 178-192 Evaluation of accounting regulation evolution in selected countriesSubaciene, Rasa; Alver, Lehte; Bruna, Inta; Hladika, Mirjana; Mokošova, Daša; Molin, JanEntrepreneurship and sustainability issues2018 / p. 139-175 : ill https://doi.org/10.9770/jesi.2018.6.1(11) Journal metrics at Scopus Article at Scopus Journal metrics at WOS Article at WOS Faktooring ; FIFO-meetod ; Finantsinvesteering ; Finantsvaraobjekt ; Firmaväärtus ; Garantii ; GarantiikohustisAlver, LehteTEA entsüklopeedia. 7. köide, Faial-Haamer2011 / lk. 7, 51, 63, 66, 198-199 Financial reporting in Baltic countries : positioning within the international accounting arenaStrouhal, Jiri; Alver, Lehte; Alver, JaanProceedings of the 7th International Conference on Accounting and Management Information Systems : AMIS 2012 : June 13-14 2012, Bucharest University of Economic Studies2012 / p. 1327-1338 Financial reporting in Baltic countries : positioning within the international accounting arenaStrouhal, Jiri; Alver, Lehte; Alver, Jaan7th International Conference on Accounting and Management Information Systems : [book of abstracts]2012 / p. 135 Financial reporting in EstoniaAlver, Jaan; Alver, LehteHarmonization of SME’s Financial Reporting in Emerging CEE Countries2011 / p. 71-103 : ill Financial reporting in LatviaAlver, Jaan; Alver, Lehte; Praulinš, ArtursHarmonization of SME’s Financial Reporting in Emerging CEE Countries2011 / p. 104-137 : ill Finantsaruandluse kontseptuaalne raamistikAlver, LehteAudit, maksud, raamatupidamine ja majandusanalüüs : [konverentsikogumik]2012 / lk. 20-26 : ill Finantsaruandluse rahvusvahelised standardid : olulisemad muutusedAlver, LehteAccounting, Taxes and Audit : proceedings of the conference = Arvestus, maksud ja auditeerimine : konverentsikogumik : 26.-27.10.2006, Tallinn2006 / lk. 246-249 Finantsarvestus : põhikursusAlver, Lehte; Alver, Jaan; Reinberg, Lauri2004 https://www.ester.ee/record=b1846987*est Finantsarvestus : põhikursusAlver, Lehte; Alver, Jaan2009 https://www.ester.ee/record=b2464453*est Finantsarvestus : põhikursusAlver, Lehte; Alver, Jaan2017 http://www.ester.ee/record=b4609568*est Finantsarvestuse ülesannete koguNikitina-Kalamäe, Monika2017 http://www.ester.ee/record=b4701065*est Finantsinstrumendid : liigitamine ja kajastamineAlver, LehteRaamatupidamisuudised2007 / 1, lk. 20-23 https://artiklid.elnet.ee/record=b2173519*est From a global integration perspective : accounting procedures in Danish-owned Estonian subsidiariesThomsen, Jeanette; Sundgaard, Elin; Alver, Lehte; Alver, JaanContemporary Issues in Business, Management and Education `2012 : conference proceedings : 15 November, 2012, Vilnius, Lithuania2012 / p. 143-157 How do employers of Danish subsidaries in Estonia cope with the skills of local accounting staff?Sundgaard, Elin; Thomsen, Jeanette; Alver, Jaan; Alver, LehteThe 31st Annual Congress of the European Accounting Association : Rotterdam, 23-25 April, 2008 : programme and collected abstracts2008 / p. 243 How important is business ethics : evidence from EstoniaGurvitš, Natalja; Alver, Jaan; Alver, LehteZeszyty teoretyczne rachunkowosci = Theoretical journal of accounting2017 / p. 79-95 : tab http://dx.doi.org/10.5604/01.3001.0010.3190 How problematic is usage of local accounting staff in Danish subsidiaries in Estonia?Alver, Jaan; Alver, Lehte; Sundgaard, Elin; Thomsen, JeanetteBritish Accounting Association Annual Conference : Blackpool, 1-3 April, 2008 : delegate pack2008 / p. 27 Impact of lease capitalization on the development of accounting standards : a theoretical research = Liisingu kapitaliseerimise mõju arvestusstandardite arengule : teoreetiline käsitlusWiebelt, Tobias2012 Implementation of IFRSs and IFRS for SMEs : the case of EstoniaAlver, Lehte; Alver, Jaan; Talpas, LiisJournal of Accounting and Management Information Systems = Contabilitate si Informatica de Gestiune2014 / p. 236-258 Implementation of IFRSs and IFRS for SMEs: the case of EstoniaAlver, Lehte; Alver, Jaan; Talpas, LiisProgram and abstract booklet : 9th International Conference Accounting and Management Information Systems : June 11-12, 20142014 / p. [76] Institutional pressures affecting the development of financial accounting framework : the case of EstoniaTalpas, Liis; Alver, LehteJournal of international scientific publications : economy & business2012 / p. 405-423 Institutional pressures and the role of the state in designing the financial accounting and reporting model in EstoniaAlver, Lehte; Alver, Jaan; Talpas, LiisAccounting in Central and Eastern Europe2013 / p. 91-120 Integration of accounting functions globallyThomsen, Jeanette; Sundgaard, Elin; Alver, Lehte; Alver, JaanZeszyty teoretyczne rachunkowosci = Theoretical journal of accounting2018 / p. 149-164 : tab https://doi.org/10.5604/01.3001.0012.2938 Interactive teaching methods in accountingAlver, Jaan; Alver, LehteInternational Conference Accounting, Audit and Taxes : Development and Trends of Theory and Practice2006 / p. 15-16 Interactive web-based training system in accounting educationAlver, Jaan; Alver, LehteThe 10th World Congress of Accounting Educators and the 3rd Annual International Accounting Conference : Istanbul, 9-11 November 2006 : abstract2006 / p. 61 Juubilar Inga LõokeneAlver, Jaan; Alver, LehteAudit, maksud, raamatupidamine ja majandusanalüüs : [konverentsikogumik]2012 / lk. [4] : portr Karl Inno – the most talented Estonian Professor of Accounting, Banking and Business Economics in 1930ties and 1940tiesAlver, Jaan; Alver, LehteInternational Scientific Conference "Sokolov Reading" : View from the Past to the Future : Saint Petersburg, 10–11 February, 2011 : abstracts2011 / p. 35-36 Karl Inno – the most talented Estonian Professor of Accounting, Banking and Business Economics in 1930ties and 1940tiesAlver, Jaan; Alver, LehteSokolov Reading : View from the Past to the Future. Volume 12011 / p. 86-95 Kas maksudest kõrvalehiilimine on eetiline? (Eesti näitel)Alver, Jaan; Alver, LehteRaamatupidamiselt majandusarvestusele (arvestus, analüüs, maksundus, auditeerimine) 8.11.2007, Tallinn : konverentsikogumik2007 / lk. 19-30 : ill KasumiaruanneAlver, LehteRaamatupidamisuudised2004 / 6, lk. 48-54 Konsolideerimiskontseptsioonid ja nende mõju konsolideeritud aruanneteleAlver, Lehte; Alver, JaanRaamatupidamiselt majandusarvestusele. III : [konverentsiettekannete kogumik]2010 / lk. 18-27 : ill https://www.ester.ee/record=b2641729*est Linguistic approach to determine (Net) working capitalAlver, Jaan; Alver, Lehte5th Annual Conference African Accounting and Finance Association : 1st to 4th September, 2015, The Westin Turtle Bay Resort & Spa : book of abstracts2015 / p. 104-105 http://sites.uom.ac.mu/AAFA2015/images/AAFA_2015_Revised_Book_of_abstracts_-Final_15.09.2015.pdf Luca Pacioli traktaat arvepidamisestAlver, LehteRaamatupidamiselt majandusarvestusele (arvestus, analüüs, maksundus, auditeerimine) 8.11.2007, Tallinn : konverentsikogumik2007 / lk. 31-39 : ill Lühiajalised kohustisedAlver, LehteRaamatupidamisuudised2006 / 2, lk. 50-53 Lühikokkuvõte rahvusvahelisest finantsaruandluse standarditest : IAS 16 - IAS 28Alver, LehteRaamatupidamisuudised2007 / 3, lk. 27-33 Lühikokkuvõte rahvusvahelisest finantsaruandluse standarditest: IAS 37, IAS 38, IAS 40Alver, LehteRaamatupidamisuudised2007 / 5, lk. 34-36 Lühikokkuvõte rahvusvahelistest finantsaruandluse standarditest : IAS 29 - IAS 36Alver, LehteRaamatupidamisuudised2007 / 4, lk. 22-26 Majandusarvestus ja rahandus : leksikonAlver, Jaan; Alver, Lehte2011 https://www.ester.ee/record=b2344632*est Majandusarvestus ja rahandus : leksikonAlver, Jaan; Alver, Lehte2011 https://www.ester.ee/record=b2344637*est Majanduse oskussõnu kahe maailmasõja vaheltAlver, Jaan; Alver, LehteEmakeele Seltsi aastaraamat. 61 (2015)2016 / lk. 9-31 http://dx.doi.org/10.3176/esa61.01 Managerial accounting procedures in Danish-owned Estonian subsidiaries. From a global integration perspectiveThomsen, Jeanette; Sundgaard, Elin; Alver, Lehte; Alver, JaanBusiness analysis, accounting, taxes and auditing2011 / p. 327 Materiaalse põhivara soetusmaksumuse kindlaksmääramine ja soetamise viisidAlver, LehteRaamatupidamisuudised2005 / 4, lk. 8-13 https://artiklid.elnet.ee/record=b2172400*est Modeling a competitive auditing sub curriculum : the case of EstoniaAlver, Jaan; Alver, LehteThe Fourth World Curriculum Studies Conference : book of abstracts2012 / p. 88-89 Mõningaid ääremärkusi Euroopa Liidu uuele raamatupidamisdirektiivileAlver, Lehte; Alver, JaanAudit, maksud, raamatupidamine ja majandusanalüüs. II2013 / lk. 13-25 Müügitulu kajastamise erijuhtumid: ositilaekumineAlver, LehteRaamatupidamisuudised2008 / lk. 17-22 : portr https://artiklid.elnet.ee/record=b2095791*est Nüüdne raamatupidamisteaduse oskuskeelAlver, Jaan; Alver, LehteEestikeelne ja üleilmne teadus : VII eesti teaduskeele konverents : lühitutvustused2019 / lk. 12-13 https://www.tlu.ee/sites/default/files/Eestikeelne%20ja%20%C3%BCleilmne%20teadus%20-%20konverents2019-1.pdf On some ideas for improvement of identification and recording gains/lossesAlver, Jaan; Alver, LehteJournal of economic and social development2016 / p. 59-69 : tab On some ideas for improvement of identification and recording gains/lossesAlver, Jaan; Alver, Lehte13th International Scientific Conference on Economic and Social Development : Barcelona, Spain, 14-16 April, 2016 : book of abstracts2016 / p. 71-72 On some terminological problems of accounting and financial reporting : the case of EstoniaAlver, Jaan; Alver, LehteAccounting, auditing and taxation : ICAAT 2014 : abstracts2014 / p. 6 One concept of development of competitive accounting curriculumAlver, Jaan; Alver, Lehte3rd Triennial Conference of International Association for the Advancement of Curriculum Studies, Capetown, 7-10 September, 2009 : programme and book of abstracts2009 / p. 18 One forgotten direction of business analysis : the case of EstoniaAlver, Jaan; Alver, LehteJournal of international scientific publications : economy & business2021 / p. 323-335 https://ideas.repec.org/a/isp/journl/v15y2021i1p323-335.html Ostjate arvete kajastamine bilansis ja kasumiaruandesAlver, Lehte; Alver, JaanRaamatupidamisuudised2004 / 8, lk. 35-42 Our Lithuanian Friend Jonas Mackevičius - professor, scientist, athlete and a great person at allAlver, Jaan; Alver, Lehte3A - apskaita, auditas, analizė : teorijos, metodikos, nuostatos / Jonas Mackevičius2019 / p. 383–388 Pikaajalised kohustused : võlakirjadAlver, LehteRaamatupidamisuudised2006 / 4, lk. 49-51 Professional certification of accountants in EstoniaAlver, Jaan; Alver, LehteBritish Accounting Association Annual Conference2005 / p. 77 Põhivahendi soetamisjärgsed väljaminekudAlver, LehteRaamatupidamisuudised2005 / 8, lk. 6-10 Põhivahendite soetamise viisidAlver, LehteRaamatupidamisuudised2005 / 7, lk. 15-18 Raamatupidajast ja tema tööst (Taani tütarettevõtete näitel)Alver, Jaan; Alver, LehteRaamatupidamiselt majandusarvestusele. III : [konverentsiettekannete kogumik]2010 / lk. 28-29 https://www.ester.ee/record=b2641729*est RaamatupidamisbilanssAlver, LehteRaamatupidamisuudised2004 / 5, lk. 45-48 Raamatupidamise oskussõnavarast ja terminiarendusest kõrgkooliõpiku "Finantsarvestus" näitelAlver, Jaan; Alver, LehteIV eesti teaduskeele konverents : 2.-3. detsembril 2016 : lühitutvustused2016 / lk. 22-23 Rahvusvaheline standard väike- ja keskettevõteteleAlver, Jaan; Alver, LehteRaamatupidamiselt majandusarvestusele. II : [artiklikogumik]2009 / lk. 34-36 Rahvusvahelised finantsaruandluse standardid : ajalugu ja lühikokkuvõteAlver, LehteRaamatupidamisuudised2007 / 2, lk. 32-37 Rahvusvahelised finantsaruandluse standardid : IAS 39, IAS 41, IFRS 1, IFRS 2Alver, LehteRaamatupidamisuudised2007 / 6, lk. 35-37 Rahvusvahelised finantsaruandluse standardid : IASBAlver, LehteRaamatupidamisuudised2008 / 6, lk. 32-35 Rahvusvahelised finantsaruandluse standardid : IFRS 3 - IFRS 8Alver, LehteRaamatupidamisuudised2007 / 7, lk. 25-28 Rahvusvahelised finantsaruandluse standardid : organisatsioonist ja arenguloostAlver, LehteEesti Majanduse Teataja2008 / 1, lk. 14-18 Rahvusvahelistest standarditest IAS 1-19Alver, LehteEesti Majanduse Teataja2008 / 1, lk. 18-24 Regulation of accounting system in the Baltic StatesAlver, Jaan; Mackevicius, J.; Paupa, V.; Praulinš, Arturs; Alver, LehteThe 10th World Congress of Accounting Educators and the 3rd Annual International Accounting Conference : Istanbul, 9-11 November 2006 : abstract2006 / p. 48 Revolutsioon finantsaruandluses - kas juba 2011. aastalAlver, Lehte; Alver, JaanRaamatupidamiselt majandusarvestusele. II : [artiklikogumik]2009 / lk. 18-29 Semantic approach to determine (net) working capitalAlver, Jaan; Alver, Lehte; Alver, LehtiProgram and abstract booklet of the 15th International Conference Accounting and Management Information Systems : AMIS 20202020 / p. 35 https://amis.ase.ro/2020/docs/AMIS2020Booklet.pdf Some evidence of the status of business/accounting ethics in EstoniaAlver, Jaan; Gurvitš, Natalja; Alver, LehteInternational Conference on Corporate Finance, Governance & Sustainability : Delhi School of Business, 21-23 October, 20162016 / p. 44-45 Some suggestions for improvement of Understanding working capitalAlver, Jaan; Alver, LehteEconomic and Social Development : 8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference : Building Resilient Economy : Zagreb, 19 December 2014 : Book of Abstracts2014 / p. 42-43 https://www.esd-conference.com/upload/book_of_abstracts/Book_of_Abstracts_esd_ZG_2014.pdf Some suggestions for improvement of understanding Working capitalAlver, Jaan; Alver, LehteEconomic and Social Development : 8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy : Zagreb, 19 December 2014 : Book of Proceedings2014 / p. 316-322 : joon https://www.esd-conference.com/upload/book_of_proceedings/Book_of_Proceedings_esd_ZG_2014.pdf Some thoughts about substance of gains/lossesAlver, Jaan; Alver, Lehti; Alver, LehteProceedings of the 15th International Conference Accounting and Management Information Systems : AMIS 20202020 / p. 22-35 https://amis.ase.ro/2020/docs/AMIS2020Proceedings.pdf Some thoughts about substance of gains/lossesAlver, Jaan; Alver, Lehti; Alver, LehteProgram and abstract booklet of the 15th International Conference Accounting and Management Information Systems : AMIS 20202020 / p. 18 https://amis.ase.ro/2020/docs/AMIS2020Booklet.pdf System integrated approach - a new trend in financial statement analysisAlver, Jaan; Alver, LehteGCBMS 2016 : Dubai, 28-29 January : [abstracts book]2016 / p. 4 http://abmconferences.com/images/GCBMS-2016AbstractBook.pdf Tax avoidance vs tax evasion : is it only an ethical issue?Alver, Lehte; Alver, JaanJournal of international scientific publications : economy & business2022 / p. 221-231 https://www.scientific-publications.net/en/article/1002432/ Tax evasion opinion in EstoniaMcGee, Robert W.; Alver, Jaan; Alver, LehteThe ethics of tax evasion : perspectives in theory and practice2012 / p. 285-299 https://link.springer.com/chapter/10.1007/978-1-4614-1287-8_17 TEA entsüklopeedia2011 https://www.ester.ee/record=b2712813*est Terminological problems of accounting and financial reporting : the case of Estonia [Electronic resource]Alver, Jaan; Alver, LehteInternational Conference on Accounting, Auditing and Taxation : (ICAAT 2014) : December 11-12, 2014, Tallinn, Estonia2014 / p. 1-8. [CD-ROM] Textbook as a cornerstone of the teaching/ learning process : the case of the Estonian accounting textbookAlver, Jaan; Alver, LehteDistance education in Ukraine : innovative, normative-legal, pedagogical aspects2021 / p. 8-11 https://doi.org/10.18372/2786-5495.1.15730 The analysis of accounting curricula : the Estonian caseAlver, Lehte; Alver, Jaan; Lumi, MarikaProceedings of International Academy of Business and Public Administration Disciplines2011 / p. 280-291 The comparison of income statement data - the case of the Baltic StatesAlver, Jaan; Alver, Lehte; Kitvel, EviBritish Accounting Association Annual Conference : University of Portsmouth, 11-13 April, 2006 : delegates' pack2006 / p. 90 The development of accounting in the Republic of Estonia in 1918-1940Alver, Jaan; Alver, LehteThe 28th Annual Congress of the European Accounting Association2005 / p. 85 The development of accounting legislation in EstoniaAlver, LehteUniversity of Latvia scientific papers2005 / p. 19-26 The development of the curriculum of accounting study programmeAlver, Jaan; Alver, LehteInternational Scientific Conference Finance and Accounting : Theory and Practice, Development and Trends : Riga, 18.-19.09.20082008 / p. 18 The development of the curriculum of accounting study programme for graduate studiesAlver, Jaan; Alver, LehteInternational Scientific Conference "Finance and accounting : theory and practice, development and trends" : [2008, Riga, Latvia]2009 / p. 41-47 The development of the Encyclopedia of Accounting and Finance. The case of EstoniaAlver, Jaan; Alver, LehteZeszyty teoretyczne rachukowosci2014 / p. 25-38 The ethics of tax evasion : a survey of Estonian opinionMcGee, Robert W.; Alver, Jaan; Alver, LehteTaxation and public finance in transition and developing economies2008 / p. 527-550 The ethics of tax evasion : a survey of Estonian opinionMcGee, Robert W.; Alver, Jaan; Alver, LehteWorking paper series / Barry University, Andreas School of Business2007 / ? p https://papers.ssrn.com/sol3/papers.cfm?abstract_id=988506 The future lease reporting system : decision-useful transmission of informationWiebelt, Tobias; Alver, LehteJournal of international scientific publications : economy & business2012 / p. 446-455 The international comparison of balance sheet and income statement information : the case of the Baltic StatesAlver, Jaan; Alver, Lehte; Mackevicius, J.; Paupa, V.; Praulinš, Arturs18th Asian-Pacific Conference on International Accounting Issues : Maui, Havai, 15-18. October 2006 : program and proceedings2006 / p. 18 The international comparison of balance sheet and income statement information : the case of the Baltic StatesAlver, Jaan; Alver, Lehte; Mackevicius, J.; Paupa, V.; Praulinš, Arturs18th Asian-Pacific Conference on International Accounting Issues : Maui, Havai, 15-18. October 2006 : program and proceedings2006 / p. 1-14 The leading curricula in accounting : Tallinn University of TechnologyAlver, Jaan; Alver, LehteAccounting, auditing and taxation : ICAAT 2014 : abstracts2014 / p. 4-5 : ill The new IFRS framework : purpose and developmentAlver, LehteРоль i мiсце бухгалтерського облiку, контролю й аналiзу в розвитку економiчноi науки i практики : збiрник матерiалiв II Мiжнародноi наукого-практичноi конференцii : 6-7 грудня 2012 р.2012 / p. 15-17 The quality of the accounting education on undergraduate and graduate level in Estonian universitiesAlver, Lehte; Lumi, MarikaJournal of international scientific publications : educational alternatives2011 / p. 268-286 The role and current status of IFRS in the completion of the national accounting rules - evidence from EstoniaAlver, Lehte; Alver, JaanAccounting in Europe2017 / p. 80-87 : tab https://doi.org/10.1080/17449480.2017.1298138 The theoretical bases for the preparation of financial statements for SMEs : the case of Estonia = Väike- ja keskettevõtete finantsaruannete koostamise teoreetilised alused Eesti näitelTalpas, Liis2016 Thoughts come true : a long way towards new accounting standardAlver, Lehte; Wiebelt, T.Business analysis, accounting, taxes and auditing2011 / p. 20-25 Transaction approach for improvement of identification and recording gains/lossesAlver, LehteGCBMS 2016 : Dubai, 28-29 January : [abstracts book]2016 / p. 1-2 http://abmconferences.com/images/GCBMS-2016AbstractBook.pdf Translation challenges and terminology problems in financial reporting : the case of EstoniaAlver, Jaan; Alver, Lehte27th Asian-Pacific Conference on International Accounting Issues : November 1-4, 2015, Gold Coast, Australia : program and proceedings2015 / p. 76 True and fair view kui finantsaruannete koostamise filosoofiline alus : avalik loeng 26. märtsil 2004 TTÜsAlver, LehteTallinna Tehnikaülikooli aastaraamat 20042005 / lk. 269-275 Tulu kajastamineAlver, LehteRaamatupidamisuudised2005 / 3, lk. 8-11 https://artiklid.elnet.ee/record=b2172312*est 25 years in financial reporting : the case of EstoniaAlver, Jaan; Alver, Lehti; Alver, LehteInternational Conference New Challenges of Economic and Business Development - 2016 : Society, Innovations and Collaborative Economy : proceedings : May 12-14, 2016, Riga, University of Latvia2016 / p. 46-55 : tab http://www.bvef.lu.lv/fileadmin/user_upload/lu_portal/projekti/evf/konferences/konference_2016/Proceedings.pdf Two years of certification of accounting professionals in EstoniaAlver, Lehte; Alver, JaanAccounting, Taxes and Audit : proceedings of the conference = Arvestus, maksud ja auditeerimine : konverentsikogumik : 26.-27.10.2006, Tallinn2006 / p. 20-24 Uuenenud majandusarvestuse erialast Tallinna TehnikaülikoolisAlver, Lehte; Alver, JaanRaamatupidamiselt majandusarvestusele. II : [artiklikogumik]2012 / lk. 30-33 Valmistume kutseeksamiks : Raamatupidaja IIAlver, Jaan; Alver, LehteRaamatupidamisuudised2005 / 5, lk. 5-9 https://artiklid.elnet.ee/record=b2094386*est Valmistume Raamatupidaja II kutseeksamiks : finantsarvestusAlver, LehteRaamatupidamisuudised2006 / 3, lk. 31-33 Varud : liigitamine ja omandiõiguslikud probleemidAlver, LehteRaamatupidamisuudised2005 / 2, lk. 17-20 https://artiklid.elnet.ee/record=b2172267*est Vello Järve 80Alver, Jaan; Alver, LehteAudit, maksud, raamatupidamine ja majandusanalüüs : [konverentsikogumik]2012 / lk. [5] : portr Võlakirjad : emiteerimishinna leidmine ja arvestusmeetodidAlver, LehteRaamatupidamisuudised2006 / 5, lk. 27-30 Võlakirjad: arvestusmeetodidAlver, LehteRaamatupidamisuudised2006 / 7, lk. 22-28 Ühendkasum ja ühendkasumi aruanne : tekkelugu ja arengAlver, LehteBusiness analysis, accounting, taxes and auditing : proceedings of the conference = Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine : konverentsikogumik : 6.-7.11.2008, Tallinn2008 / lk. 323-329 Ühest äri- ja kutse-eetika alasest uuringustAlver, Jaan; Alver, Lehte; Gurvitš, NataljaRaamatupidamiselt majandusarvestusele. III : [konverentsiettekannete kogumik]2010 / lk. 30-37 https://www.ester.ee/record=b2641729*est Бухгалтерский балансAlver, LehteБухгалтерские новости2004 / 8, с. 23-26 Бухгалтерское образование в Университете Тарту в 1632–1940Alver, Jaan; Alver, LehteБухгалтерский учет : взгляд из прошлого в будущее : международная научная конференция II Соколовские чтения : тезисы докладов2013 / с. 67-70 Виды приобретения основного имуществаAlver, LehteБухгалтерские новости2005 / 8, с. 20-24 Готовимся к квалификационному экзамену "Бухгалтер II" : финансовый учетAlver, LehteБухгалтерские новости2006 / 4, с. 2-4 Долгосрочные обязательства : облигацииAlver, LehteБухгалтерские новости2006 / 8, с. 16-19 Заклад и продажа дебиторской задолженности (факторинг)Alver, LehteБухгалтерские новости2005 / 3, с. 54-59 Карл Инно самый талантливый эстонский профессор бухгалтерского учета банковского дела и бизнес экономики в 1930е и 1940еAlver, Jaan; Alver, LehteМеждународная научная конференция "Соколовские чтения" : взгляд из прошлого в будущее : Санкт Петербург, 10–11 февраля, 2011 : тезисы докладов2011 / с. 32-33 Краткий обзор международных стандартов финансовой отчетности : IAS 16 - IAS 23Alver, LehteБухгалтерские новости2007 / 6, с. 28-32 Краткий обзор международных стандартов финансовой отчетности : IAS 24 - IAS 30Alver, LehteБухгалтерские новости2007 / 7, с. 22-26 Краткосрочные обязательстваAlver, LehteБухгалтерские новости2006 / 3, с. 22-27 Международные стандарты финансовой отчетности : история и краткий обзорAlver, LehteБухгалтерские новости2007 / 5, с. 36-42 Международные стандарты финансовой отчетности : план работы IASBAlver, LehteБухгалтерские новости2008 / 6, с. 37-40 О некоторых фундаментальных терминах и концептуальной модели совокупной программы "Хозяйственный учёт" (на примере Таллиннского Технического Университета)Alver, Jaan; Alver, LehteМеждународный экономический симпозиум - 2015 : материалы Международных научных конференций, посвященных 75-летию экономического факультета Санкт-Петербургского государственного университета 22-25 апреля 2015 г2015 / с. 583-584 http://econ-conf.spbu.ru/files/Symposium_abstracts.pdf О некоторых фундаментальных терминах и концептуальной модели совокупной программы "Хозяйственный учёт" (на примере Таллиннского Технического Университета)Alver, Jaan; Alver, LehteМеждународный экономический симпозиум - 2015 : материалы Международных научных конференций, посвященных 75-летию экономического факультета Санкт-Петербургского государственного университета 22-25 апреля 2015 г. : сборник статей2015 / с. 356-365 : ил http://econ-conf.spbu.ru/files/Symposium_Sbornik_Statey.pdf О сущности терминов gain и loss = About content of terms gain and lossAlver, Jaan; Alver, LehteМеждународный экономический симпозиум - 2017 : материалы международных научных конференций, 20-21 апреля 2017 г. : международная конференция молодых учёных-экономистов "Развитие современной экономики России", IV международная научно-практическая конференция "Устойчивое развитие: общество и экономика", IV международная научная конференция: Соколовские чтения "Бухгалтерский учёт: взгляд из прошлого в будущее"2017 / с. 601 http://econ-conf.spbu.ru/files/Symposium-2017_v8.pdf Облигации : методы учетаAlver, LehteБухгалтерские новости2007 / 2, с. 22-28 Облигации : цена эмиссии и методы учетаAlver, LehteБухгалтерские новости2007 / 1, с. 18-21 Определение стоимости приобретения материального основного имущества и способы его приобретенияAlver, LehteБухгалтерские новости2005 / 5, с. 22-27 Особые случаи отражения дохода : кассовый метод признания доходов от продажи в рассрочкуAlver, LehteБухгалтерские новости2008 / 3, с. 16-21 От стоимости приобретения к справедливой стоимостиAlver, LehteМатериалы 35. научно-практической конференции "Татуровские чтения 2007"2007 / с. 43-48 Отражение доходаAlver, LehteБухгалтерские новости2005 / 4, с. 31-35 Подготовка к квалификационному экзаменуAlver, Lehte; Alver, JaanБухгалтерские новости2005 / 6, с. 2-6 Финансовые инструменты : классификация и отражениеAlver, LehteБухгалтерские новости2007 / 4, с. 20-24