See veebileht kasutab küpsiseid kasutaja sessiooni andmete hoidmiseks. Veebilehe kasutamisega nõustute ETISe kasutustingimustega. Loe rohkem
Olen nõus

Lehte Alver

https://etis.ee/CV/Lehte_Alver/est
1.06.1960
lehte.alver@taltech.ee

Teenistuskäik

Töökohad ja ametid
01.09.2016–...   
Shanghai Ülikool, Külalisprofessor (0,50)
01.09.2017–31.01.2020   
Tallinna Tehnikaülikool, Majandusteaduskond, Ärikorralduse instituut, programmijuht (ärirahandus ja majandusarvestus) (1,00)
01.01.2017–31.08.2017   
Tallinna Tehnikaülikool, Majandusteaduskond, Ärikorralduse instituut, Professor (1,00)
2004–31.12.2016   
Tallinna Tehnikaülikool, Majandusteaduskond, Majandusarvestuse instituut, Finantsarvestuse õppetool, Professor (1,00)
2004–31.12.2016   
Tallinna Tehnikaülikool, Majandusteaduskond, Majandusarvestuse instituut, Finantsarvestuse õppetool, õppetooli juhataja (1,00)
01.01.1995–31.12.2003   
Estonian Business School; Dotsent
01.01.1994–31.12.1995   
Tartu Riiklik Ülikool; Dotsent
01.01.1989–31.12.1994   
Tartu Riiklik Ülikool; Vanemõpetaja
01.01.1984–31.12.1988   
Tartu Riiklik Ülikool; Lektor
01.01.1983–31.12.1984   
Tartu Riiklik Ülikool, nooremteadur
 
 
Haridustee
1993–1993   
Training of Trainers, Bentley College
1992–1992   
Training of Trainers, Bentley College
1984–1988   
Tartu Riiklik Ülikool, aspirantuur
1978–1983   
Tartu Riiklik Ülikool, majandusteaduskond; Üliõpilane
1967–1978   
Pärnu 1. Keskkool
 
 
Teadusorganisatsiooniline ja -administratiivne tegevus
2015−...   
Ajakirja Zeszyty Teoretyczne Rachunkowosci toimetuse kolleegiumi liige
2015−...   
Journal of Accounting and Management Information Systems toimetuse kolleegiumi liige
2012−...   
European Accounting Association Eesti rahvuslik koordinaator
2012−...   
European Accounting Association juhatuse liige
2009−...   
Journal of Accounting, Ethics&Public Policy toimetuse kolleegiumi liige
2008−...   
Läti Kõrghariduse Kvaliteedi Hindamise Keskuse ekspert
2005−...   
Euroopa Raamatupidamisassotsiatsioon, liige
2017−2019   
TTÜ Ärikorralduse instituudi nõukogu liige
2016−2018   
Ameerika Raamatupidamisassotsiatsiooni liige
2007−2016   
TTÜ majandusteaduskonna nõukogu liige
2006−2010   
Raamatupidamishariduse ja -teaduse Rahvusvaheline Assotsiatsion, liige
2005−2010   
Briti Raamatupidamisassotsiatsioon, liige
2005−2010   
Eesti Raamatupidajate Kogu kutseeksamikomisjon, liige
2004−2016   
TTÜ majandusarvestuse instituudi nõukogu liige
2004−2010   
International Management Development Association (IMDA), liige
2004−2007   
Eesti parima finantsaruande “Finantsaruandluse Lipulaev” ekspertkomisjon, liige
 
 
Lisainfo
Külalisloengud/kursused: European University Cyprus (2018 aprill - ERASMUS loengud)
Shanghai Ülikool (2016 september-november - loengukursus Accounting for business ja Accounting; Kiievi Majanduskõrgkool (2013 aprill - loengud)
Ilmenau Ülikool (2009 juuni - ERASMUS loengud); Lõuna-Taani Ülikool (2007 märts - ERASMUS loengud)
Doktoritööde kaitsmiskomisjoniliige TTÜ majandusteaduskonnas, Vilniuse Ülikoolis
Erialane enesetäiendamine:
2015 IASB workshop for academics;
2014 IASeminars: Detecting and Investigating Finacial Statement Fraud;
2013 IASeminars: Financial Statement Analysis
2013 UNCTAD-ISAR Foundation Workshop
2012 FEE Conference in Auditing
2011 UNCTAD-IAESB Accounting Education Forum


















Kvalifikatsioon

Teaduskraadid
Lehte Alver, doktorikraad, 1988, (juh) Vambola Raudsepp, Финансово хозяйственный контроль в региональной экономике (Regiooni finants-majanduslik kontroll), Vilniuse Riiklik Ülikool.
 
 
Teaduspreemiad ja tunnustused
2018, Lehte Alver, Ajalehe Äripäeva korraldatud esimesel konkursil valiti 2018.aasta Arvestusala Edendajaks.
2016, Lehte Alver, EV Rahandusministeeriumi, Eesti Audiitorkogu, Eesti Raamatupidajate Kogu ja Eesti Siseaudiitorite Ühingu korraldatud 2016. aasta majandusarvestusealaste uurimustööde konkursi parima juhendaja preemia
2013, Lehte Alver, Tallinna Tehnikaülikooli aasta õppejõud 2012
2013, Lehte Alver, TTÜ majandusteaduskonna aasta teadustöötaja 2012
2011, Lehte Alver, Nominent Eesti Vabariigi teaduspreemiale sotsiaalteaduste valdkonnas (2-köiteline raamat "Majandusarvestus ja rahandus")
2010, Lehte Alver, Eesti Raamatupidajate Kogu korraldatud majandusarvestuse alaste kirjalike tööde konkursi „TUDENGIKONKURSS 2010“ parima juhendaja preemia
2010, Lehte Alver, Tallinna Tehnikaülikooli tänukiri
2009, Lehte Alver, 2004-2006 Leonardo da Vinci programmi raames valminud teadustöö "Accounting Training System" on auhinnatud järgmiselt: Learnie Award 2009; Learnie Award 2010, Learnie Award 2011; Winner of the Constantinus Award 2011; Winner of the MEDEA Award 2011
 
 
Teadustöö põhisuunad
ETIS KLASSIFIKAATOR: 2. Ühiskonnateadused ja kultuur; 2.12. Majandusteadus
 
 
Lisainfo
Eesti Raamatupidajate Kogu korraldatud majandusarvestuse alaste kirjalike tööde konkursil „TUDENGI-KONKURSS 2010“ auhinnatud I ja III koha tööde juhendaja. Juhendatud tööd: Kadri-Ann Nõmper I koht „IFRS for SMEs, IFRS ning Eesti hea raamatupidamis-tava võrdlev analüüs“ ja Kristiina Valge III koht „Raamatupidamise korraldusest Eesti Vabariigis aastatel 1918-1940“. Eesti Raamatupidajate Kogu korraldatud majandusarvestuse alaste kirjalike tööde konkursil „TUDENGIKONKURSS 2011“ auhinnatud II koha töö juhendaja. Juhendatud töö: Elena Lass „Äriseadustikust raamatupidaja pilgu läbi“. Rahandusministeeriumi ja Audiitorkogu korraldatud arvestusalaste uurimuste konkursil 2011. aastal auhinnatud eriauhinnaga parim finantsarvestust käsitlev uurimistöö juhendaja. Juhendatud töö: Kadri-Ann Nõmper „Rahvusvaheliste finantsaruandluse standardite väike- ja keskmise suurusega ettevõtetele (IFRS for SMEs), rahvusvaheliste finantsaruandluse standardite ja Eesti hea raamatupidamistava võrdlev analüüs“. Eesti Maksumaksjate Liidu maksundusalase uurimustööde konkursil 2010. aastal eriauhinnaga hinnatud töö juhendaja. Juhendatud töö: Nele Valkenklau magistritöö „Siirdehindade regulatsiooni rakendamise probleemid Eestis“
EV Rahandusministeeriumi, Eesti Audiitorkogu, Eesti Raamatupidajate Kogu ja Eesti Siseaudiitorite Ühingu korraldatud 2015. aasta majandusarvestusalase uurimistööde konkursil audiitortegevuse alase eripreemia saanud uurimustöö juhendaja. Juhendatud töö: Tiiu Lauri "Auditikomiteed Eesti avaliku huvi üksuste näitel"
EV Rahandusministeeriumi, Audiitorkogu, Eesti Raamatupidajate Kogu ka Eesto Siseaudiitorite Ühingu 2016. aasta majandusarvestusalaste uurimistööde konkursil finantsarvestuse alase eripreemia saanud uurimustöö juhendaja. Juhendatud töö: Elisabeth Niinepuu "USA raamatupidamispõhimõtete ühildamise võimalikkusest rahvusvaheliste raamatupidamisstandarditega"
EV Rahandusministeeriumi, Audiitorkogu, Eesti Raamatupidajate Kogu ja Eesti Siseaudiitorite Ühingu 2016. aasta majandusarvestusalaste uurimistööde konkursil parima töö preemia saanud töö juhendaja. Juhendatud doktoritöö: Liis Talpas "Väike- ja keskettevõtete finantsaruannete koostamise teoreetilised alused Eesti näitel.

Lõppenud projektid

Juhendamisel väitekirjad

Juhendatud väitekirjad

Publikatsioonid

Klass
Aasta
Publikatsioon
 
1.2.
2019
Kiaupaite-Grušniene, V.; Alver, L. (2019). Comparability of Statements of Cash Flows: Evidence from Baltic Countries. Journal of Accounting and Management Information Systems, 18 (3), 307−329.
1.2.
2019
Vassiljev, M.; Alver, L. (2019). Behavioural aspects of auditing and auditor’s decision-making as a key cognitive process in the case of fraud. Zeszyty teoretyczne rachnunkowosci, 104 (160), 149−169. DOI: 10.5604/01.3001.0013.4360.
3.2.
2019
Alver, J.; Alver, L. (2019). Our Lithuanian Friend Jonas Mackevičius – professor, scientist, athlete and a great person at all. In: Mackevičius, J. 3A – Apskaita, Auditas, Analizė. Teorijos, metodikos, nuostatos. (383−388). Vilnius : Vilniaus universiteto leidykla.
5.2.
2019
Kiaupaite-Grušniene, V.; Alver, L. (2019). Comparability of Statements of Cash Flows: Evidence from Baltic Countries. In: 9th International Conference on Accounting and Management Information Systems. 9th International Conference on Accounting and Management Information Systems. Program & Abstracts: 9th International Conference on Accounting and Management Information Systems, Bucharest, June 05–06, 2019. Bucharest University of Economic Studies, 77.
5.2.
2019
Alver, J.; Alver, L. (2019). Nüüdne raamatupidamisteaduse oskuskeel. VII eesti teaduskeele konverents „Eestikeelne ja üleilmne teadus”: VII eesti teaduskeele konverents „Eestikeelne ja üleilmne teadus”. Tallinna Ülikool, 21.-22.11.2019. Tallinna Ülikooli teaduskeelekeskus, 12−13.
1.1.
2018
Subačiene, R.; Alver, L.; Bruna, I.; Hladika, M.; Mokošova, D.; Molin, J. (2018). Evaluation of accounting regulation evolution in selected countries. Journal of Entrepreneurship and Sustainability Issues, 6 (1), 139−175.10.9770/jesi.2018.6.1(11).
1.2.
2018
Thomsen, J.; Sundgaard, E.; Alver, L.; Alver, J. (2018). Integration of accounting functions globally. Zeszyty Teoretyczne Rachunkowości, 99 (155), 149−164. DOI: 10.5604/01.3001.0012.2938.
5.2.
2018
Alver, L. (2018). Philosophical Framework of Curriculum-Building Process in Accounting: Evidence from Estonia. Accounting, audit, analysis: Science and studies Retrospective and perspective. Abstracts of reports: Accounting, audit, analysis: Science and studies Retrospective and perspective; Vilnius, February 8–9, 2018. Vilnius University, 9.
1.1.
2017
Alver, J.; Alver, L. (2017). The Role and Current Status of IFRS in the Completion of the National Accounting Rules – Evidence from Estonia. Accounting in Europe, 1−8.10.1080/17449480.2017.1298138.
1.2.
2017
Gurvits, N.; Alver, J.; Alver, L. (2017). On the role and place of business ethics in the modern business world – evidence from Estonia (How important is business ethics: evidence from Estonia). Zeszyty Teoretyczne Rachunkowości, 93, 79−96. DOI: 10.5604/01.3001.0010.3190.
2.1.
2017
Alver, L.; Alver, J. (2017). Finantsarvestus. Tallinn: Deebet.
5.2.
2017
Alver, J.; Alver, L. (2017). About Conceptual Bases for Preparation of Cash Flow Statement. Международный экономический симпозиум – 2017. Материалы IV международной научной конференции Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее» 20–21 апреля 2017 г.. Ed. А.В. Воронцовский. Скифия-принт, 602.
5.2.
2017
Альвер Я. П., Альвер Л. А. (2017). О сущности терминов gain и loss. Международный экономический симпозиум – 2017. Материалы IV международной научной конференции Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее» 20–21 апреля 2017 г.,. Toim. А.В. Воронцовский. Скифия-принт, 601.
1.2.
2016
Alver, J.; Alver, L. (2016). On Some Ideas for Improvement of Identification and Recording Gains/Losses. Journal of Economic and Social Development, 3 (2), 59−69.
3.1.
2016
Alver, J.; Alver, L. (2016). Estonia. Development of the Estonian Financial Reporting and Good Accounting Practice. In: Bensadon, D., Praquin, N. (Ed.). IFRS in a Global World: International and Critical Perspectives on Accounting (359−371). Springer International Publishing. DOI: 10.1007/978-3-319-28225-1_25.
3.1.
2016
Alver, J.; Alver, L.; Alver, L. (2016). 25 Years in Financial Reporting: The Case of Estonia. New Challenges of Economic and Business Development – 2016 Society, Innovations and Collaborative Economy: International Conference on New Challenges of Economic and Business Development - Society, Innovations and Collaborative Economy, Riga, Latvia, May 12-14, 2016. Riga: University of Latvia, 46−55.
3.1.
2016
Tammaru, M.; Alver, L. (2016). Application of Benford’s Law for Fraud Detection in Financial Statements: Theoretical Review. In: J. Alver (Ed.). Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) (468−472). Atlantis Press. (Advances in Economics, Business and Management Research; 27). DOI: 10.2991/icaat-16.2016.46.
3.1.
2016
Vassiljev, M.; Alver, L. (2016). Conception and Periodisation of Fraud Models: Theoretical Review. In: J. Alver (Ed.). Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016 (476−480). Tallinn: Atlantis Press. (Advances in Economics, Business and Management Research; 27). DOI: 10.2991/icaat-16.2016.47.
3.1.
2016
Alver, J.; Alver, L. (2016). On Some Ideas for Improvement of Identification and Recording Gains/Losses. In: 13th International Scientific Conference on Economic and Social Development. Book of Proceedings (611−620). Barcelona: Varazdin Entrepreneurship and Development Agency & University North Koprivnica.
3.2.
2016
Alver, J.; Alver, L. (2016). Accounting Education at Tartu University in 1632–1940. In: Очерки по теории и истории бухгалтерского учета. (334−345). Moskva: Prospekt.
5.2.
2016
Alver, L. (2016). Transaction approach for improvement of identification and recording gains/losses. Global Conference on Business Management and Social Sciences (GCBMS) Handbook: Global Conference on Business Management and Social Sciences (GCBMS), Dubai 28th–29th January, 2016. Dubai: GCBMS, 1−2.
5.2.
2016
Alver, J.; Alver, L. (2016). System Integrated approach – a New Trend in Financial Statement Analysis. Global Conference on Business Management and Social Sciences (GCBMS) Handbook: Global Conference on Business Management and Social Sciences (GCBMS), Dubai, 28th–29th January 2016. Dubai: GCBMS, 4.
5.2.
2016
Alver, J.; Gurvitš, N.; Alver, L. (2016). Some Evidence of the Status of Business/Accounting Ethics in Estonia. Corporate Finance, Governance & Sustainability.: tCorporate Finance, Governance & Sustainability. Internaional Conference-2016, Delhi School of Business, 21–23 October, 2016. Delhi School of Business, 44−45.
5.2.
2016
Alver, J.; Alver, L., Alver, L. (2016). 25 Years of Financial Reporting: The Case of Estonia. New Challenges of Economic and Business Development – 2016: Society, Innovations and Collaborative Economy.: New Challenges of Economic and Business Development – 2016: Society, Innovations and Collaborative Economy. International Scientific Conference, Riga, May 12–14, 2016. Riga: University of Latvia, 17.
5.2.
2016
Alver, J.; Alver, L. (2016). On Some Ideas for Improvement of Identification and Recording Gains/Losses. Economic and Social Development: Economic and Social Development. 13th International Scientific Conference on Economic and Social Development. Book of Abstracts. Barcelona, 14–16 April, 2016. Barcelona: Varazdin Development and Entrepreneurship Agency & University North Koprivnica, 71−72.
1.1.
2015
Alver, J.; Alver, L. (2015). Majanduse oskussõnu kahe maailmasõja vahel. Emakeele Seltsi aastaraamat, 61 (1), 9−31.10.3176/esa61.01.
3.2.
2015
Alver, J.; Alver, L. (2015). О некоторых фундаментальных терминах и концептуальной модели совокупной программы «Хозяйственный учёт» (на примере Таллиннского Технического Университета). Материалы II международной научно-практической конференции, посвященной 75-летию экономического факультета Санкт-Петербургского государственного университета; III международной научной конференции – Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее»: Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее», 22–25 апреля 2015. St. Peterburg: СПб.: Изд-во Скифия-принт, 356−365.
5.2.
2015
Alver, L.; Alver, J. (2015). Cash Flow Statement: View from Estonian Accountants. 5th African Accounting and Finance Association Conference Book of Abstracts: 5th African Accounting and Finance Association Conference; Mauritius, 2–4 September 2015. 104−105.
5.2.
2015
Alver, J.; Alver, L. (2015). Linguistic Approach to Determine (Net) Working Capital. 5th African Accounting and Finance Association Conference Book of Abstracts: 5th African Accounting and Finance Association Conference, Mauritius, 2–4 September 2015. 111−112.
5.2.
2015
Alver, L.; Alver, J. (2015). Accounting Journals in Estonia. SIBR Conference on Interdisciplinary Business and Economic Research: Conference Proceedings: SIBR Conference on Interdisciplinary Business and Economic Research, Osaka, 7.-8.07.2015. Society of Interdisciplinary Business Research, xx.
5.2.
2015
Alver, J.; Alver, L. (2015). Translation Challenges and Terminology Problems in Financial Reporting: The Case of Estonia. Global Perspectives of Accounting Information in the 21st Century. 27th Asian-Pacific Conference on International Accounting Issues: Proceedings: Global Perspectives of Accounting Information in the 21st Century. 27th Asian-Pacific Conference on International Accounting Issues; Gold Coast, 1–4 November, 2015. Bond University, 76.
5.2.
2015
Alver, J.; Alver, L. (2015). О некоторых фундаментальных терминах и концептуальной модели совокупной программы «Хозяйственный учёт» (на примере Таллиннского Технического Университета). Материалы II международной научно-практической конференции, посвященной 75-летию экономического факультета Санкт-Петербургского государственного университета; III международной научной конференции – Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее »: Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее», 22–25 апреля 2015. St. Petersburg: СПб.: Изд-во Скифия-принт, 583−583.
1.2.
2014
Alver, J..; Alver, L. (2014). The development of the Encyclopedia of Accounting and Finance. The case of Estonia. Zeszyty Teoretyczne Rachunkowości, 25−38.
1.2.
2014
Alver, L.; Alver, J.; Talpas, L. (2014). Implementation of IFRSs and IFRS for SMEs: the case of Estonia. Journal of Accounting and Management Information Systems, 13 (2), 236−258.
1.2.
2014
Alver, L.; Alver, J. (2014). Design of Accounting Curriculum: The Case of Estonia. Megatrend revija, 11 (3), 19−31.
1.3.
2014
Alver, L.; Alver, J. (2014). Izrada nastavnog plana za računovodstvo: slučaj Estonije. In: Megatrend Revija (31).. Belgrad: Megatrend University.
3.1.
2014
Alver, J.; Alver, L. (2014). On Some Terminological Problems of Accounting and Financial Reporting: The Case of Estonia. International Conference on Accounting, Auditing and Taxation (ICAAT 2014): International Conference on Accounting, Auditing, and Taxation (ICAAT 2014), Tallinn, 11.–12.12.2014. Ed. J. Alver. Lancaster, PA, USA: DEStech Publications, 1−9.
3.1.
2014
Alver, J.; Alver, L. (2014). Some Suggestions for Improvement of Understanding Working Capital. In: Economic and Social Development. 8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy. Book of Abstracts (316−322).8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy, 19 December 2014, Zagreb. Zagreb: Varazdin Entrepreneurship and Development Agency.
3.2.
2014
Alver, L.; Alver, J. (2014). Design of Accounting Curriculum: The Case of Estonia. In: Economic and Social Development. 5th International Scientific Conference Book of Proceedings (358−367). Belgrade: Varazdin Development and Entrepreneurship Agency & Megatrend University.
3.2.
2014
Alver, J.; Alver, L. (2014). Some Suggestions for Improvement of Understanding Working Capital. In: Economic and Social Development. 8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy. (316−322). Zagreb: Varazdin Entrepreneurship and Development Agency.
5.2.
2014
Alver, L.; Alver, J.; Talpas, L. (2014). Implementation of IFRSs and IFRS for SMEs: the case of Estonia. 9th International Conference on Accounting and Management Information Systems. Program and Abstract Booklet: 9th International Conference on Accounting and Management Information Systems (AMIS 2014); Bucharest, June 11–12, 2014. Bucharest, 76.
5.2.
2014
Alver, L.; Alver, J. (2014). Design of Accounting Curriculum: The Case of Estonia. Economic and Social Development. 5th International Scientific Conference Book of Abstracts: Economic and Social Development. 5th International Scientific Conference; Belgrade, April 10–11, 2014. Belgrade: Varazdin Development and Entrepreneurship Agency & Megatrend University, 39.
5.2.
2014
Alver, L.; Alver, J. (2014). Development of Accounting and Auditing Sub-curricula: The Case of Estonia. 26th Asian-Pacific Conference on International Accounting Issues: Program & Proceedings: 26th Asian-Pacific Conference on International Accounting Issues; Taipei, Taiwan, R.O.C., October 26–29, 2014. Taipei, 111.
5.2.
2014
Alver, J.; Alver, L. (2014). On Some Terminological Problems of Accounting and Financial Reporting: The Case of Estonia. Accounting, Auditing, and Taxation (ICAAT 2014): Abstracts: Accounting, Auditing, and Taxation (ICAAT 2014); 11-12 December 2014, Tallinn. Tallinn: University of Technology, 11−12.
5.2.
2014
Alver, J.; Alver, L. (2014). Some Suggestions for Improvement of Understanding Working Capital. 8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy. Book of Abstracts: 8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy. 19 December 2014.. Zagreb: Varazdin Entrepreneurship and Development Agency, 42−43.
5.2.
2014
Alver, J; Alver, L. (2014). The Leading Curriculum in Accounting: Tallinn University of Technology. Accounting, Auditing, and Taxation (ICAAT 2014): Abstracts: Accounting, Auditing, and Taxation (ICAAT 2014), Tallinn, December 11-12. Tallinn: Tallinna Tehnikaülikooli Kirjastus, 4−5.
6.8.
2014
Alver, J.; Alver, L. (2014). Preface. In: International Conference on Accounting, Auditing, and Taxation (ICAAT 2014) (-). . Lancaster, PA, USA: DEStech Publications, Inc., .
1.2.
2013
Alver, L.; Alver, J.; Talpas, L. (2013). Accounting Policy and Institutional Pressures: the Case of Estonia. GSTF Journal on Business Review (GBR), 1 (3), 1−7.
3.1.
2013
Alver, L.; Alver, J.; Talpas, L. (2013). Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia. In: Albu, C. N.; Mustata, R. V. (Ed.). Accounting in Central and Eastern Europe (91−120). Emerald. (Research in Accounting in Emerging Economics; 13).
3.2.
2013
Alver, J.; Alver, L. (2013). Accounting Education at Tartu University in 1632–1940. In: Accounting: View from the Past into the Future (89−99).. Saint Petersburg: Saint Petersburg State University.
3.2.
2013
Alver, L.; Alver, J.; Thomsen, J.; Sundgaard, E.; Talpas, L. (2013). Accounting Policy and Institutional Pressures in Subsidiaries: The Case of Estonia. In: Proceedings of the 3rd Annual International Conference on Accounting and Finance (AF 2013): 20-21 May 2013: Bangkok, Thailand (118−121).. Global Science and Technology Forum.
5.2.
2013
Альвер, Я., Альвер, Л. (2013). Бухгалтерское образование в Университете Тарту в 1632–1940. Международная научная конференция II Соколовские чтения: Взгляд из прошлого в будущее. Тезисы докладов. Санкт Петербург, 11–12 апреля 2013. Санкт Петербург: Санкт Петербургский государственный университет, 67−68.
5.2.
2013
Alver, L.; Alver, J.; Thomsen, J.; Sundgaard, E.; Talpas, L. (2013). Accounting Policy and Institutional Pressures in Subsidiaries: The Case of Estonia. 3rd Annual International Conference on Accounting and Finance (AF 2013): 3rd Annual International Conference on Accounting and Finance (AF 2013), Bangkok, 20–21 May 2013. 17.
1.2.
2012
Talpas, L.; Alver, L. (2012). Institutional Pressures Affecting the Development of Financial Accounting Framework: The Case of Estonia. Journal of International Scientific Publications: Economy and Business, 6 (3), 405−423.
1.2.
2012
Wiebelt, T.; Alver, L. (2012). The Future Lease Reporting System: Decision-useful Transmission of Information. Journal of International Scientific Publications: Economy and Business, 6 (3), 446−455.
1.2.
2012
Alver, J.; Alver, L.; Gurvitš, N. (2012). Estonian Opinion on Business and Professional Ethics. Journal of International Scientific Publications: Economy and Business, 6 (4), 178−192.
3.1.
2012
Strouhal, J.; Bonaci, C.; Alver, L.; Alver, J.; Zverovich, S. (2012). Financial Reporting in Baltic Countries: Positioning Within the International Accounting Arena. Proceedings of the 7th International Conference on Accounting and Management Information Systems: 7th International Conference on Accounting and Management Information Systems, Bucharest, June 13–14, 2012. EDITURA ASE, 1327−1338.
3.1.
2012
McGee, Robert W.; Alver, Jaan; Alver, Lehte (2012). Tax Evasion Opinion in Estonia. In: McGee, R. W. (Ed.). The Ethics of Tax Evasion: Perspectives in Theory and Practice (285−299). BERLIN. DOI: 10.1007/978-1-4614-1287-8_17.
3.2.
2012
Thomsen, J.; Sundgaard, E.; Alver, L.; Alver, J. (2012). From a Global Integration Perspective: Accounting Procedures in Danish-Owned Estonian Subsidiaries. Contemporary Issues in Business, Management and Education ´2012: Contemporary Issues in Business, Management and Education ´2012. Vilnius, 15.11.12. Vilnius, 143−157.
3.4.
2012
Strouhal, J.; Bonaci, C.; Alver, L.; Alver, J.; Zverovich, S. (2012). Financial Reporting in Baltic Countries: Positioning Within the International Accounting Arena. In: Accounting and Management Information Systems AMIS 2012 (1327−1338).. Bucharest: EDITURA ASE.
5.2.
2012
Alver, J.; Alver, L. (2012). Modeling a Competitive Auditing Sub Curriculum: The Case of Estonia. The Fourth World Curriculum Studies Conference: The Fourth World Curriculum Studies Conference. Rio de Janeiro, 02.-05.07.12. Rio de Janeiro, 88−89.
5.2.
2012
Alver, L.; Alver, J.; Gurvitš, N. (2012). Estonian opinion on business and professional ethics. Programme and Collected Abstracts: European Accounting Association 35th Congress 9-11 May, Ljubljana 2012. 310.
1.1.
2011
Paseková, M.; Strouhal, J.; Alver, L.; Prauliņš, A. (2011). Comparative Analysis of Tax Systems: Some Evidence from CEE Countries. World Academy of Science, Engineering and Technology, 53, 840−846.
1.1.
2011
Strouhal, J.; Bonaci, C.; Mustata, R.; Alver, J.; Alver, L.; Prauliņš, A. (2011). Accounting Harmonization Measurement: Case of Emerging CEE Countries. INTERNATIONAL JOURNAL OF MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES, 5 (5), 899−906.
1.2.
2011
Alver, L.; Alver, J.; Lumi, M. (2011). The Analysis of Accounting Curricula: The Estonian Case. Proceedings of International Academy of Business and Public Disciplines, 8 (3), 280−291.
1.2.
2011
Alver, L.; Lumi, M. (2011). The Quality of the Accounting Education on Undergraduate and Graduate Level in Estonian Universities. Journal of International Scientific Publications: Educational Alternatives, 9 (1), 270−288.
3.1.
2011
Alver, J.; Alver, L. (2011). 爱沙尼亚会计的发展和国际财务报告准则的实施，. McGee, R. W.. Accounting Reform in Transition and Developing Economies (62−72).. Springer.
3.1.
2011
Alver, J.; Alver, L.; Prauliņš, A. (2011). Financial Reporting in Latvia. In: Strouhal, I. (Ed.). Harmonization of SME’s Financial Reporting in Emerging CEE Countries (104−137).. WSEAS.
3.1.
2011
Alver, J.; Alver, L. (2011). Financial Reporting in Estonia. Strouhal, I. (Toim.). Harmonization of SME’s Financial Reporting in Emerging CEE Countries (71−103).. WSEAS.
3.2.
2011
Alver, J.; Alver, L. (2011). Karl Inno – the most talented Estonian Professor of Accounting, Banking and Business Economics in 1930ties and 1940ties. In: Sokolov Reading: View from the Past to the Future. Voulume 1 (86−95).. Saint Petersburg: Sankt-Peterburgi Ülikooli Kirjastus.
3.3.
2011
Alver, J.; Alver, L. (2011). Majandusarvestus ja rahandus: Leksikon II. Tallinn: Deebet.
3.3.
2011
Alver, J.; Alver, L. (2011). Majandusarvestus ja rahandus: Leksikon I. Tallinn: Deebet.
3.4.
2011
Alver, L.; Wiebelt, T. (2011). Thoughts Come True: A Long Way Towards New Accounting Standard. Business Analysis, Accounting, Taxes and Auditing: Business Analysis, Accounting, Taxes and Auditing. Tallinn, 10.-11.11.2011. Ed. Alver, J. Tallinn: Tallinna Tehnikaülikool, 20−25.
5.2.
2011
Alver, J.; Alver, L. (2011). Карл Инно самый талантливый эстонский профессор бухгалтерского учета банковского дела и бизнес экономики в 1930е и 1940е. Международная научная конференция “Соколовские чтения”: Взгляд из прошлого в будущее. Тезисы докладов: Международная научная конференция “Соколовские чтения”: Взгляд из прошлого в будущее. Санкт Петербург, 10–11 февраля, 2011. Sankt- Peterburg: Sankt-Peterburgi Ülikooli Kirjastus, 33−32.
5.2.
2011
Alver, J.; Alver, L. (2011). Karl Inno – the most talented Estonian Professor of Accounting, Banking and Business Economics in 1930ties and 1940ties. International Scientific Conference “Sokolov Reading”: View from the Past to the Future. Abstracts.: International Scientific Conference “Sokolov Reading”: View from the Past to the Future. Saint Petersburg State University, 10–11 February, 2011. Saint Petersburg: Sankt-Peterburgi Ülikooli Kirjastus, 35−36.
5.2.
2011
Alver, J.; Alver, L.; Gourvitch, N. (2011). A Conceptual Model for the Development of the Accounting Curriculum. 23rd Asian-Pacific Conference on International Accounting Issues: Program and Proceedings: 23rd Asian-Pacific Conference on International Accounting Issues, Beijing, China, October 16–19. 119.
5.2.
2011
Thomsen, J.; Sundgaard, E.; Alver, L.; Alver, J. (2011). Managerial Accounting Procedures in Danish-Owned Estonian Subsidiaries. From a Global Integration Perspective. Business Analysis, Accounting, Taxes and Auditing: Business Analysis, Accounting, Taxes and Auditing, Tallinn, 10.11.2011. Ed. Alver, J. Tallinna Tehnikaülikool, 327.
5.2.
2011
Strouhal, J.; Nikitina-Kalamäe, M.; Alver, L.; Kallaste, K.; Alver, J. (2011). Harmonization of Financial Reporting in Baltic Countries. 71st International Atlantic Economic Conference: 71st International Atlantic Economic Conference, Ateena, 16.-19.03.2011.
6.7.
2011
Alver, L. (2011). Garantiikohustised. TEA Entsüklopeedia (199).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). Garantii. TEA Entsüklopeedia (198−199).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). Firmaväärtus. TEA Entsüklopeedia (66).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). Finantsvaraobjekt. TEA Entsüklopeedia (63).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). Finantsinvesteering. TEA Entsüklopeedia (63).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). FIFO-meetod. TEA Entsüklopeedia (51).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). Faktooring. TEA Entsüklopeedia (7).. Tallinn: TEA Kirjastus.
1.2.
2010
Alver, L., Alver, J., Sundgaard, E., Thomsen, J. (2010). Challenges for the Estonian Accounting Staff. Journal of International Scientific Publications: Economy and Business, 4, 1, 129−138.
3.2.
2010
Alver, L.; Alver, J. (2010). Revolution in Accounting: New Formats for Financial Statements. In: Бухгалтерский учет: Прошлое, настоящее, будущее. (28−30).. Просвещение Юг.
3.2.
2010
Alver, J.; Alver, L. (2010). A Conceptual Model for Accounting Specialization: The Case of Tallinn University of Technology. In: Бухгалтерский учет: Прошлое, настоящее, будущее. (26−28).. Просвещение-Юг.
3.5.
2010
Alver, J.; Alver, L. (2010). Raamatupidajast ja tema tööst (Taani tütarettevõtete näitel). Raamatupidamiselt majandusarvestusele III: Raamatupidamiselt majandusarvestusele III, Tallinn, 10.12.2010. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 28−29.
3.5.
2010
Alver, L.; Alver, J. (2010). Konsolideerimiskontseptsioonid ja nende mõju konsolideeritud aruannetele. Raamatupidamiselt majandusarvestusele III: Raamatupidamiselt majandusarvestusele III, Tallinn, 10.12.2010. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 18−27.
3.5.
2010
Alver, J.; Alver, L.; Gurvitš, N. (2010). Ühest äri- ja kutse-eetika alasest uuringust. Raamatupidamiselt majandusarvestusele III: TTÜ konverents “Raamatupidamiselt majandusarvestusele III", Tallinn, TTÜ, 2010. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 30−37.
5.2.
2010
Sundgaard, E., Thomsen, J., Alver J., Alver, L. (2010). Accounting profession in Estonia: Still in transition? British Accounting Association Annual Conference. Delegate Pack. Cardiff, 181.
2.1.
2009
Alver, L.; Alver, J. (2009). Finantsarvestus: Põhikursus. Teine, täiendatud trükk. Deebet.
3.1.
2009
Alver, J., Alver, L. (2009). Development of Accounting and Implementation of International Financial Reporting Standards in Estonia. McGee, R. W. (Toim.). Accounting Reform in Transition and Developing Economies (13 pp.).. New York: Springer.
3.2.
2009
Alver, L.; Alver, J. (2009). The Development of the Curriculum of Accounting Study Programme for Graduate Studies. In: Finance and Accounting: Theory and Practice, Development and Trends (41−47).. Riia: Rīga, LU Akadēmiskais apgāds.
3.4.
2009
Alver, J., Alver, L. (2009). A Conceptual Model for the Development of the Accounting Curriculum. 21st Asian-Pacific Conference on International Accounting Issues: 21st Asian-Pacific Conference on International Accounting Issues, Las Vegas, Nevada; November 22-25, 2009. Las Vegas, Nevada: California State University, Fresno, 21 pp.
3.5.
2009
Alver, J; Alver, L. (2009). Rahvusvaheline standard väike- ja keskettevõtetele. Raamatupidamiselt majandusarvestusele II: Raamatupidamiselt majandusarvestusele II, Tallinn, 10. detsember 2009. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 34−36.
3.5.
2009
Alver, J.; Alver, L. (2009). Uuenenud majandusarvestuse erialast Tallinna Tehnikaülikoolis. Raamatupidamiselt majandusarvestusele II: Raamatupidamiselt majandusarvestusele II, Tallinn, 10. detsember 2009. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 30−33.
3.5.
2009
Alver, L.; Alver, J. (2009). Revolutsioon finantsaruandluses – kas juba 2011. aastal. Raamatupidamiselt majandusarvestusele II: Raamatupidamiselt majandusarvestusele II. Tallinn, 10. detsember 2009. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 18−29.
5.2.
2009
Alver, J.; Alver, L. (2009). A Conceptual Model for the Development of the Accounting Curriculum. 21st Asian-Pacific Conference on International Accounting Issues: Program and Proceedings: 21st Asian-Pacific Conference on International Accounting Issues, Las Vegas, Nevada, November 22–24, 2009. Las Vegas, Nevada, 97.
5.2.
2009
Alver, L.; Alver, J. (2009). One Concept of Development of Competitive Accounting Curriculum. 3rd Triennal Conference of International Association for the Advancement of Curriculum Studies: Programme and Book of Abstracts: 3rd Triennal Conference of International Association for the Advancement of Curriculum Studies, Capetown, 7–10 September, 2009. 18.
6.2.
2009
Alver, L.; Alver, J. (2009). Finantsarvestus. Põhikursus. Tallinn: Deebet.
3.1.
2008
Alver, J.; Alver, L. (2008). Development of Accounting and Implementation of International Financial Reporting Standards in Estonia. In: McGee, R. W. (Ed.). Accounting Reform in Transition and Developing Economies (101−113).. Springer.
3.1.
2008
McGee, R. W.; Alver, J.; Alver, L. (2008). The Ethics of Tax Evasion: A Survey of Estonian Opinion. In: McGee, R. W. (Ed.). Taxation and Public Finance in Transition and Developing Economies (527−550).. Springer.
3.3.
2008
Alver, J.; Alver, L. (2008). Majandusarvestus ja rahandus: Leksikon I. Tallinn: Deebet.
3.3.
2008
Alver, J.; Alver, L. (2008). Majandusarvestus ja rahandus: Leksikon II. Tallinn: Deebet.
3.4.
2008
Alver, L. (2008). Ühendkasum ja ühendkasumi aruanne: tekkelugu ja areng. International Conference: Business Analysis, Accounting, Taxes and Auditing. Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine: Business Analysis, Accounting, Taxes and Auditing. Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine. Tallinn, 6.-7.11.2008. Tallinn: Tallinna Tehnikaülikool, 323−329.
3.4.
2008
Sundgaard, E.; Thomsen, J.; Alver, J.; Alver, L. (2008). Danish Investors’ Demands On Skills And Attributes of Local Accounting Staff, Are They Met? – The Case of Estonia. International Conference: Business Analysis, Accounting, Taxes and Auditing: Business Analysis, Accounting, Taxes and Auditing. Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine. Tallinn, 6.-7.11.2008. Tallinn: Tallinna Tehnikaülikool, 198−204.
3.4.
2008
Alver, L.; Alver, J. (2008). Accounting Curriculum at Tallinn University of Technology. International Conference: Business Analysis, Accounting, Taxes and Auditing: Business Analysis, Accounting, Taxes and Auditing. Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine. Tallinn, 6.-7.11.2008. Tallinn: Tallinna Tehnikaülikool, 20−26.
5.2.
2008
Sundgaard, E., Thomsen, J.; Alver, J.; Alver, L. (2008). How Do Employers Of Danish Subsidiaries in Estonia Cope With The Skills Of Local Accounting Staff? The 31st Annual Congress of the European Accounting Association. Programme and Collected Abstracts: The 31st Annual Congress of the European Accounting Association. Rotterdam, 23–25 April, 2008. Rotterdam, 243−243.
5.2.
2008
Alver, J.; Alver, L. (2008). The Development of the Curriculum of Accounting Study Programme. International Scientific Conference Finance and Accounting: Theory and Practice, Development and Trends: International Scientific Conference Finance and Accounting: Theory and Practice, Development and Trends. Riia, 18.-19.09.2008. Riia, 18.
5.2.
2008
Alver, J.; Alver, L.; Sundgaard, E.; Thomsen, J. (2008). How Problematic is Usage of Local Accounting Staff in Danish Subsidiaries in Estonia? British Accounting Association Annual Conference: Delegate Pack: British Accounting Association Annual Conference; Blackpool, 1–3 April, 2008. Blackpool: The University of Sheffield, 27.
6.2.
2008
Alver, L. (2008). Ehituslepingute tulu kajastamine. Raamatupidamisuudised, 28−31.
6.2.
2008
Alver, L. (2008). Müügitulu kajastamise erijuhtumid : ositilaekumine. Raamatupidamisuudised, 17−22.
6.2.
2008
Alver, L. (2008). Rahvusvahelised finantsaruandluse standardid: organisatsioonist ja arenguloost. Eesti Majanduse Teataja, 14−18.
6.2.
2008
Alver, L. (2008). Особые случаи отражения дохода: кассовый метод признания доходов от продажи в рассрочку. Buhgalterskie novosti, 16−21.
6.2.
2008
Alver, L. (2008). Международные стандарты финансовой отчетности план работы IASB. Buhgalterskie novosti, 37−40.
6.2.
2008
Alver, L. (2008). Rahvusvahelised finantsaruandluse standardid: IASB tööplaan. Raamatupidamisuudised, 32−35.
6.2.
2008
Alver, L. (2008). Rahvusvahelistest standarditest: IAS 1–19. Eesti Majanduse Teataja, 18−24.
6.2.
2008
Alver, L. (2008). Rahvusvahelistest standarditest: IAS 19. Eesti Majanduse Teataja, 18−24.
1.3.
2007
McGee, R. W., Alver, J., Alver, L (2007). The Ethics of Tax Evasion: A Survey of Estonian Opinion. Working Paper Series.
3.1.
2007
McGee, R. W.; Alver, J.; Alver, L. (2007). The Ethics of Tax Evasion: A Survey of Estonian Opinion. Beyond Borders: New Global Management Development Challenges and Opportunities: 16th World Business Congress; July 04-08, 2007, Maastricht, NETHERLANDS. Ed. Kaynak, E.; Harcar, TD. Wiley, 807−815. (Advances in Global Management Development; 16).
3.4.
2007
Alver, L. (2007). От стоимости приобретения к справедливой стоимости. Материалы 35. научно-практической конференции “Татуровские чтения 2007”: Татуровские чтения 2007, 28. juuni 2007. Moskva: Moscow State Univ, 43−48.
3.5.
2007
Alver, J.; Alver, L. (2007). Kas maksudest kõrvalehoidmine on eetiline? (Eesti näitel). Raamatupidamiselt majandusarvestusele I: Raamatupidamiselt majandusarvestusele I, Tallinn, 08. november 2007. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 19−30.
3.5.
2007
Alver, L. (2007). Luca Pacioli traktaat arvepidamisest. Raamatupidamiselt majandusarvestusele I: Raamatupidamiselt majandusarvestusele, Tallinn, 08. november 2007. Tallinn: Tallinna Tehnikaülikool, 31−39.
6.2.
2007
Alver, L. (2007). Lühikokkuvõte rahvusvahelistest finantsaruandluse standarditest: IAS 29–IAS 36. Raamatupidamisuudised, 99 (4), 22−26.
6.2.
2007
Alver, L. (2007). Lühikokkuvõte rahvusvahelistest finantsaruandluse standarditest: IAS 16–IAS 28. Raamatupidamisuudised, 98 (3), 27−33.
6.2.
2007
Alver, L. (2007). Rahvusvahelised finantsaruandluse standardid: ajalugu ja lühikokkuvõte. Raamatupidamisuudised, 97 (2), 32−37.
6.2.
2007
Alver, L. (2007). Финансовые инструменты: классификация и отражение. Buhgalterskie novosti, 99 (4), 20−24.
6.2.
2007
Alver, L. (2007). Облигации: Методы учета. Buhgalterskie novosti, 97 (2), 22−28.
6.2.
2007
Alver, L. (2007). Облигации: Цена эмиссии и методы учета. Buhgalterskie novosti, 96 (1), 18−21.
6.2.
2007
Alver, L. (2007). Finantsinstrumendid: liigitamine ja kajastamine. Raamatupidamisuudised, 96 (1), 20−23.
6.2.
2007
Alver, L. (2007). Rahvusvahelised finantsaruandluse standardid: IFRS 3–IFRS 8. Raamatupidamisuudised, 25−28.
6.2.
2007
Alver, L. (2007). Краткий обзор международных стандартов финансовой отчетности: IAS 24–IAS 30. Buhgalterskie novosti, 35−37.
6.2.
2007
Alver, L. (2007). Rahvusvahelised finantsaruandluse standardid: IAS 39, IAS 41, IFRS 1, IFRS 2. Raamatupidamisuudised, 35−37.
6.2.
2007
Alver, L. (2007). Краткий обзор международных стандартов финансовой отчетности: IAS 16–IAS 23. Buhgalterskie novosti, 28−32.
6.2.
2007
Alver, L. (2007). Lühikokkuvõte rahvusvahelistest finantsaruandluse standarditest: IAS 37, IAS 38, IAS 40. Raamatupidamisuudised, 22−26.
6.2.
2007
Alver, L. (2007). Международные стандарты финансовой отчетности история и краткий обзор. Raamatupidamisuudised, 36−42.
3.4.
2006
Alver, J.; Alver, L.; Mackevičius, J.; Paupa, V.; Praulinš, A. (2006). The international comparison of balance sheet and income statement information: the case of the Baltic States. 18th Asian-Pacific Conference on International Accounting Issues: Program and Proceedings: 18th Asian-Pacific Conference on International Accounting Issues. Maui, Havai, 15-18. oktoober 2006. Maui, 1−14.
3.4.
2006
Alver, L.; Alver, J. (2006). Two years of certification of accounting professionals in Estonia. Accounting, taxes and audit : proceedings of the conference : 26.-27.10.2006, Tallinn = Arvestus, maksud ja auditeerimine : konverentsikogumik : 26.-27.10.2006, Tallinn: Accounting, Taxes and Audit. Arvestus, maksud ja auditeerimine. Tallinn, 26.-27. oktoober 2006. Ed. Alver, J.; Toots, A. Tallinn: Tallinna Tehnikaülikooli Kirjastus, 20−24.
3.4.
2006
Alver, L. (2006). Finantsaruandluse rahvusvahelised standardid : olulisemad muutused. Accounting, taxes and audit : proceedings of the conference : 26.-27.10.2006, Tallinn = Arvestus, maksud ja auditeerimine : konverentsikogumik : 26.-27.10.2006, Tallinn: Accounting, Taxes and Audit. Arvestus, maksud ja auditeermine. Tallinn, 26.-27. oktoober 2006. Toim. Alver, J.; Toots, A. Tallinn: Tallinna Tehnikaülikooli Kirjastus, 246−249.
5.2.
2006
Alver, L.; Alver, J. (2006). Interactive Teaching Methods in Accounting. International Conference Accounting, Audit and Taxes: Development and Trends of Theory and Practice: International Conference Accounting, Audit and Taxes: Development and Trends of Theory and Practice, Riia, 10. veebruar 2006. Riia, 15−16.
5.2.
2006
Alver, L.; Alver, J. (2006). Accounting Training System: A New Web-based Interactive Multi-Media Learning Tool. British Accounting Association Annual Conference, University of Portsmouth, 2006. Delegates’ Pack: British Accounting Association Annual Conference, Portsmouth, 11.-13. aprill 2006. Sheffield, 91.
5.2.
2006
Alver, L.; Alver, J.; Kitvel, E. (2006). The Comparison of Income Statement Data – The Case of the Baltic States. British Accounting Association Annual Conference, University of Portsmouth, 2006. Delegates’ Pack: British Accounting Association Annual Conference, Portsmouth, 11.-13. aprill 2006. Sheffield, 90.
5.2.
2006
Alver, J.; Alver, L.; Mackevičius, J.; Paupa, V.; Praulinš, A. (2006). The international comparison of balance sheet and income statement information: the case of the Baltic States. 18th Asian-Pacific Conference on International Accounting Issues: Program and Proceedings: 18th Asian-Pacific Conference on International Accounting Issues. Maui, Havai, 15-18. oktoober 2006. Maui, 18.
5.2.
2006
Alver, L.; Alver, J. (2006). Interactive Web-Based Training System in Accounting Education. The 10th World Congress of Accounting Educators and The 3rd Annual International Accoutning Conference: Abstract: The 10th World Congress of Accounting Educators and The 3rd Annual International Accoutning Conference. Isanbul, 9-11. november 2006. 61.
5.2.
2006
Alver, J.; Mackevicius, J.; Paupa, V.; Praulinš, A.; Alver, L. (2006). Regulation of Accounting System in the Baltic States. The 10th World Congress of Accounting Educators and The 3rd Annual International Accoutning Conference: Abstract: The 10th World Congress of Accounting Educators and The 3rd Annual International Accoutning Conference. Istanbul, 9-11. november 2006. Istanbul, 48.
6.6.
2006
Alver, Lehte (2006). Valmistume Raamatupidaja II kutseeksamiks : finantsarvestus. Raamatupidamisuudised, 3, 31−33.
6.6.
2006
Alver, Lehte (2006). Lühiajalised kohustised. Raamatupidamisuudised, 2, 50−53.
6.6.
2006
Alver, L. (2006). Краткосрочные обязательства. Buhgalterskie novosti, 90 (3), 22−27.
6.6.
2006
Alver, L. (2006). Готовимся к квалификационному экзамену “Бухгалтер II”: Финансовый учет. Buhgalterskie novosti, 91 (4), 2−4.
6.6.
2006
Alver, L. (2006). Долгосрочные обязательства: Облигации. Buhgalterskie novosti, 95 (8), 16−19.
6.6.
2006
Alver, L. (2006). Pikaajalised kohustused: võlakirjad. Raamatupidamisuudised, 4, 49−51.
6.6.
2006
Alver, L. (2006). Võlakirjad: emiteerimishinna leidmine ja arvestusmeetodid. Raamatupidamisuudised, 92 (5), 27−30.
6.6.
2006
Alver, L. (2006). Võlakirjad: arvestusmeetodid. Raamatupidamisuudised, 7 (94), 22−28.
1.3.
2005
Alver, L. (2005). The development of accounting legislation in Estonia. Scientific Papers University of Latvia, 19−26.
3.1.
2005
Alver, J.; Alver, L. (2005). ATS: Accounting Training System. Accounting and Performance Management Perspectives in Business and Public Sector Organizations: conference proceedings: Accounting and Performance Management Perspectives in Business and Public Sector Organizations. September 29-30 2005, Tartu. Tartu : Tartu University, 8−13.
3.2.
2005
Alver, Lehte (2005). True and fair view kui finantsaruannete koostamise filosoofiline alus : avalik loeng 26. märtsil 2004 TTÜs. In: Tallinna Tehnikaülikooli aastaraamat (269−275).. Tallinn: TTÜ kirjastus.
3.4.
2005
Alver, Jaan; Alver, Lehte (2005). Certification of Accountants in Estonia. Audit System Integration into European Union Area, New Challengers and Opportunities: Audit System Integration into European Union Area, New Challengers and Opportunities. Vilnius, 06.-07.10.2005. Vilnius: Lithuanian Chamber of Auditors, Lithuanian Accounting Educators and Researches Association, 14−21.
5.2.
2005
Alver, Jaan; Alver, Lehte (2005). Professional Certification of Accountants in Estonia. British Accounting Association Annual Conference 2005: British Accounting Association Annual Conference 2005. Edinburgh, 29.-30.03.2005. Edinburgh : BAA´s Executive Commitee, 77−77.
5.2.
2005
Alver, Jaan; Alver, Lehte (2005). The development of accounting in the Republic of Estonia in 1918-1940. European Accounting Association Annual Congress 2005. Göteborg, 18.-20.05.2005. Göteborg, 85−85.
6.3.
2005
Alver, J.; Alver, L. (2005). Valmistume kutseeksamiks: Raamatupidaja II. Raamatupidamisuudised, 5, 5−9.
6.6.
2005
Alver, Lehte (2005). Materiaalse põhivara soetusmaksumuse kindlaksmääramine ja soetamise viisisd. Raamatupidamisuudised, 4, 8−13.
6.6.
2005
Alver, Lehte (2005). Tulu kajastamine. Raamatupidamisuudised, 3, 8−11.
6.6.
2005
Alver, Lehte (2005). Varud: liigitamine ja omandiõiguslikud probleemid. Raamatupidamisuudised, 2, 17−20.
6.6.
2005
Alver, Lehte (2005). Debitoorse võla pantimine ja müük (faktooring). Raamatupidamisuudised, 1, 52−56.
6.6.
2005
Alver, Lehte (2005). Põhivahendi soetamisjärgsed väljaminekud. Raamatupidamisuudised, 8, 6−10.
6.6.
2005
Alver, Lehte (2005). Põhivahendite soetamise viisid. Raamatupidamisuudised, 7, 15−18.
2.1.
2004
Alver, L.; Alver, J.; Reinberg, L. (2004). Finantsarvestus: põhikursus. Tallinn: Deebet.
3.5.
2004
Alver, L. (2004). Raamatupidamisest Eesti Vabariigis aastatel 1918-1940. Majandusarvestuse aktuaalsed probleemid äri- ja avalikus sektoris : konverentsikogumik : 23.04.2004 = Actual problems of accounting in private and public sector : proceedings of the conference. 151−159.
6.2.
2004
Alver, J.; Alver, L. (2004). Debitoorne lühivõlg. Raamatupidamisuudised, 7, 28−33.
6.6.
2004
Alver, L. (2004). Raamatupidamisbilanss. Raamatupidamisuudised, 5, 45−48.
6.6.
2004
Alver, L. (2004). Kasumiaruanne. Raamatupidamisuudised, 6, 48−54.
6.2.
2003
Alver, L. (2003). Kontserniarvestus. Tallinn: Deebet.
6.2.
2003
Alver, J.; Alver, L. (2003). Finantsarvestuse keskkursus I. . Tallinn.
6.3.
2002
Alver, L. (2002). Faktooring: rahvusvaheline aspekt. Raamatupidamisuudised, 8, 17−21.
6.6.
2002
Alver, L.; Alver, J. (2002). Raamatupidamine Prantsusmaal: XVII sajandi teine pool. Raamatupidamisuudised, 8, 32−34.
6.6.
2002
Alver, L.; Alver, J. (2002). Raamatupidamisest uusajal: XVII sajandi esimene pool. Raamatupidamisuudised, 6, 48−49;.
3.1.
2001
Alver, J.; Alver, L.; Mackevicius, J.; Paupa, V. (2001). Baltic States. In: Alexander, D.; Archer, S. (Ed.). European Accounting Guide (1481−1504).. New York: Aspen Publishers.
6.3.
2001
Alver, L. (2001). Veel kord Pacioli traktaadist. Raamatupidamisuudised, 6, 41−44.
6.3.
2001
Alver, L. (2001). Raamatupidamise arengust mõnes Euroopa riigis XVI sajandil. Raamatupidamisuudised, 8, 27−32.
6.3.
2001
Alver, L. (2001). Pacioli kaasaegsed. Raamatupidamisuudised, 7, 43−48.
6.3.
2001
Alver, L. (2001). Muudatused finantsarvestuses: arvestuspoliitika ja hinnangute muutmine. Raamatupidamisuudised, 4, 11−17.
6.3.
2001
Alver, L. (2001). Luca Pacioli traktaat arvepidamisest. Raamatupidamisuudised, 5, 47−52.
6.3.
2001
Alver, L. (2001). Luca Pacioli - teadlane, matemaatik, raamatupidaja. Raamatupidamisuudised, 3, 52−56.
6.3.
2001
Alver, L. (2001). Kahekordse kirjendamise tekkimine. Raamatupidamisuudised, 1, 28−31.
6.3.
2001
Alver, L.; Roosaar, M. (2001). Kahekordse kirjendamise tekkepõhjused. Raamatupidamisuudised, 2, 40−43.
6.3.
2001
Alver, L. (2001). Ebatõenäoline laekumine : arvestusprintsiibid ja meetodid. Raamatupidamisuudised, 7, 6−9.
6.3.
2000
Alver, L. (2000). Arvepidamisest keskajal. Raamatupidamisuudised, 8, 32−35.
6.3.
2000
Roosaar, M.; Alver, L. (2000). Arvepidamisest antiikajal. Raamatupidamisuudised, 6, 39−43.
3.1.
1998
Alver, J.; Alver, L.; Mackevicius, J.; Paupa, V.; Bailey, D. (1998). Baltic States. In: Alexander, D.; Archer, S. (Ed.). European Accounting Guide (1464−1475).. New York: Harcourt Brace & Company.
5.2.
1997
Alver, J.; Alver, L.; Bailey, D.; Mackevičius, J.; Paupa, V. (1997). Difficulties of Accounting Change in the Baltic States. The 20th Annual Congress of the European Accounting Association: The 20th Annual Congress of the European Accounting Association. Graz, Austria, 23–25 April 1997. 115.
1.2.
1996
Alver, J.; Alver, L.; Reinberg, L. (1996). The Treatment of Income Tax in Accounting. In: EBS Review (14−18).. EBS.
5.2.
1996
Bailey, D.; Alver, J.; Alver, L.; Mackevičius, J.; Paupa, V. (1996). Managing Accounting Change in the Baltic States. British Accounting Association National Conference. Programme and Collected Abstracts: British Accounting Association National Conference. Programme and Collected Abstracts. Cardiff, 1996. 22.
5.2.
1996
Alver, J.; Alver, L. (1996). Reorientating Accounting in the Baltic States. The 19th Annual Congress of the European Accounting Association. Programme and Collected Abstracts: The 19th Annual Congress of the European Accounting Association. Programme and Collected Abstracts. Bergen, 1996. 282.
3.1.
1995
Kovalev, V.; Sokolov, Y.; Larionov, A.; Kravchenko, L.; Strazhev, V.; Lakis, V.; Mackevicius, J.; Alver, J.; Alver, L.; Bailey, D. (1995). Former Soviet Union. In: Alexander, D. ; Archer, S. (Ed.). European Accounting Guide (1485−1535).. New York: Harcourt Brace Professional Publishing.
5.2.
1995
Alver, L. (1995). The Development of Financial Reporting in the Republic of Estonia. 18th Annual Congress of the European Accounting Association. Programme and Collected Abstracts: 18th Annual Congress of the European Accounting Association. Programme and Collected Abstracts. Birmingham, 1995. 224.
5.2.
1994
Alver, L. (1994). Express Method for Analysis of Financial Data. The 17th Annual Congress of the European Accounting Association. Programme and Collected Abstracts Venice, 6–8 April 1994. 100.
24.11.2020

Lehte Alver

https://etis.ee/CV/Lehte_Alver/eng
1.06.1960
lehte.alver@taltech.ee

Career

Institutions and positions
01.09.2016–...   
Shanghai University, Visiting Professor (0,50)
01.09.2017–31.01.2020   
Tallinn University of Technology , School of Business and Governance, Department of Business Administration, Programme Director (Finance and Accounting) (1,00)
01.01.2017–31.08.2017   
Tallinn University of Technology , School of Business and Governance, Department of Business Administration, Professor (1,00)
2004–31.12.2016   
Tallinn University of Technology , School of Business and Governance, Department of Accounting, Chair of Financial Accounting, Professor (1,00)
2004–31.12.2016   
Tallinn University of Technology , School of Business and Governance, Department of Accounting, Chair of Financial Accounting, Head of the chair (1,00)
01.01.1995–31.12.2003   
Estonian Business School; Associate Professor
01.01.1994–31.12.1995   
Tartu State University; Associate Professor
01.01.1989–31.12.1994   
Tartu State University; Senior Lecturer
01.01.1984–31.12.1988   
Tartu State University; Lecturer
01.01.1983–31.12.1984   
Tartu State University; Researcher
 
 
Education
1993–1993   
Training of Trainers, Bentley College
1992–1992   
Training of Trainers, Bentley College
1984–1988   
Tartu State University; Doctoral student
1978–1983   
Tartu State University, School of Economics and Business Administration; Student
1967–1978   
Pärnu Secondary School No 1
 
 
R&D related managerial and administrative work
2015−...   
Member of Editorial Board of the Journal Zeszyty Teoretyczne Rachunkowosci
2015−...   
Member of the Editorial Board of the Journal of Accounting and Management Information Systems
2012−...   
European Accounting Association Estonian national coordinator
2012−...   
European Accounting Association board member
2009−...   
Member the Editorial Board of the Journal of Accounting, Ethics&Public Policy
2008−...   
Expert of Latvian Center for Evaluation of Quality of Higher Education
2005−...   
European Accounting Association (EAA), member
2017−2019   
Member of Council of the Department of Business Administration
2016−2018   
American Accounting Association (AAA) member
2007−2016   
Member of Council of the School of Economics and Business Administration
2006−2010   
International Association for Accounting Education and Research (IAAER), member
2005−2010   
British Accounting Association, member
2005−2010   
Committee for Professional Examination of Accountants, member
2004−2016   
Member of Council of the Department of Accounting
2004−2010   
International Management Development Association (IMDA), member
2004−2007   
Expert Committee for the Estonian Best Annual Report, member
 
 
Additional information
Guest lecturing/courses/evaluations: European University Cyprus (2018 april - ERASMUS lectures)
Shanghai University (2016 September - November) Accounting for business and Accounting; Kiev National Economic University (2013 April - lectures in IFRS); University of Ilmenau (2009 June ERASMUS lectures); University of Southern Denmark (2007 March ERASMUS lectures)
Member of PhD Defence Boards in TUT School of Economics and Business Administration and in Vilnius University
Professional advancement:
2015 IASB workshop for academics;
2014 IASeminars: Detecting and Investigating Finacial Statement Fraud;
2013 IASeminars: Financial Statement Analysis
2013 UNCTAD-ISAR Foundation Workshop
2012 FEE Conference in Auditing
2011 UNCTAD-IAESB Accounting Education Forum






























Qualifications

Academic degrees
Lehte Alver, Doctor's Degree, 1988, (sup) Vambola Raudsepp, Финансово хозяйственный контроль в региональной экономике (Financial control in the regional economy), Vilnius State University.
 
 
Honours & awards
2018, Lehte Alver, In the first competition organized by the newspaper Äripäev, Lehte Alver was selected as the Promoter of Accounting 2018
2016, Lehte Alver, Award in the Accounting Research for the Best Supervisor 2016 of the Ministry of Finance, Estonian Auditors' Association, Estonian Accounting Association, Association of the Estonian Internal Auditors
2013, Lehte Alver, The best academician of TUT 2012
2013, Lehte Alver, The best researcher of School of Economics and Business Administration of TUT 2012
2011, Lehte Alver, Nominant for the Estonian Scientific Reward in social sciences.
2010, Lehte Alver, Award of the best supervisor in 2010 by the Estonian Accounting Association
2009, Lehte Alver, Accounting Training System worked out on 2004-2006 with support of the Leonardo da Vinci program has received the following awards: Learnie Award 2009; Learnie Award 2010, Learnie Award 2011; Winner of the Constantinus Award 2011; Winner of the MEDEA
 
 
Fields of research
ETIS CLASSIFICATION: 2. Culture and Society; 2.12. Economics
 
 
Additional information
Supervisor of students received awards by Estonian Accounting Association in 2010. Supervised theses: I award Kadri-Ann Nõmper "IFRS for SMEs: Comparative analysis of IFRSs and Estonian Good Accounting Practise"; III award Kristiina Valge "Organisation of accounting in the Estonian Republic during 1918-1940". Supervisor of students received award by Estonian Accounting Association in 2011. Supervised thesis: II award Elena Lass: "Estonian Business Act throught viewpoint of accountant". Supervisor of student received award by Ministry of Finance and the Estonian Board of Auditors in 2011. Supervised thesis Kadri-Ann Nõmper "IFRS for SMEs: Comparative analysis of IFRSs and Estonian Good Accounting Practise". Supervison of student received award by the Estonian Taxpayers Association in 2010. Supervised thesis Nele Valkenklau "Problematics of implementation of transfer pricing regulation in Estonia".
Supervisor of student received award by Ministry of Finance, Estonian Auditors' Association, Estonian Accounting Association, Association of the Estonian Internal Auditors. Supervised thesis Tiiu Lauri "Audit Committees in the Estonian Public Interest Entities"
Supervisor of student received award by Ministry of Finance, Estonian Auditors' Association, Estonian Accounting Association, Association of the Estonian Internal Auditors. Supervised thesis Elisabeth Niinepuu "Generally Accepted Accounting Principles in the USA and the Possibility of Covergence with the IFRS"
Supervisor of student received award by Ministry of Finance, Estonian Auditors' Association, Estonian Accounting Association, Association of the Estonian Internal Auditiors. Supervised PhD thesis Liis Talpas "The Theoretical Bases for the Preparation of Financial Statements for SMEs: the Case of Estonia"

Completed projects

Dissertations under supervision

Supervised dissertations

Publications

Category
Year
Publication
 
1.2.
2019
Kiaupaite-Grušniene, V.; Alver, L. (2019). Comparability of Statements of Cash Flows: Evidence from Baltic Countries. Journal of Accounting and Management Information Systems, 18 (3), 307−329.
1.2.
2019
Vassiljev, M.; Alver, L. (2019). Behavioural aspects of auditing and auditor’s decision-making as a key cognitive process in the case of fraud. Zeszyty teoretyczne rachnunkowosci, 104 (160), 149−169. DOI: 10.5604/01.3001.0013.4360.
3.2.
2019
Alver, J.; Alver, L. (2019). Our Lithuanian Friend Jonas Mackevičius – professor, scientist, athlete and a great person at all. In: Mackevičius, J. 3A – Apskaita, Auditas, Analizė. Teorijos, metodikos, nuostatos. (383−388). Vilnius : Vilniaus universiteto leidykla.
5.2.
2019
Kiaupaite-Grušniene, V.; Alver, L. (2019). Comparability of Statements of Cash Flows: Evidence from Baltic Countries. In: 9th International Conference on Accounting and Management Information Systems. 9th International Conference on Accounting and Management Information Systems. Program & Abstracts: 9th International Conference on Accounting and Management Information Systems, Bucharest, June 05–06, 2019. Bucharest University of Economic Studies, 77.
5.2.
2019
Alver, J.; Alver, L. (2019). Nüüdne raamatupidamisteaduse oskuskeel. VII eesti teaduskeele konverents „Eestikeelne ja üleilmne teadus”: VII eesti teaduskeele konverents „Eestikeelne ja üleilmne teadus”. Tallinna Ülikool, 21.-22.11.2019. Tallinna Ülikooli teaduskeelekeskus, 12−13.
1.1.
2018
Subačiene, R.; Alver, L.; Bruna, I.; Hladika, M.; Mokošova, D.; Molin, J. (2018). Evaluation of accounting regulation evolution in selected countries. Journal of Entrepreneurship and Sustainability Issues, 6 (1), 139−175.10.9770/jesi.2018.6.1(11).
1.2.
2018
Thomsen, J.; Sundgaard, E.; Alver, L.; Alver, J. (2018). Integration of accounting functions globally. Zeszyty Teoretyczne Rachunkowości, 99 (155), 149−164. DOI: 10.5604/01.3001.0012.2938.
5.2.
2018
Alver, L. (2018). Philosophical Framework of Curriculum-Building Process in Accounting: Evidence from Estonia. Accounting, audit, analysis: Science and studies Retrospective and perspective. Abstracts of reports: Accounting, audit, analysis: Science and studies Retrospective and perspective; Vilnius, February 8–9, 2018. Vilnius University, 9.
1.1.
2017
Alver, J.; Alver, L. (2017). The Role and Current Status of IFRS in the Completion of the National Accounting Rules – Evidence from Estonia. Accounting in Europe, 1−8.10.1080/17449480.2017.1298138.
1.2.
2017
Gurvits, N.; Alver, J.; Alver, L. (2017). On the role and place of business ethics in the modern business world – evidence from Estonia (How important is business ethics: evidence from Estonia). Zeszyty Teoretyczne Rachunkowości, 93, 79−96. DOI: 10.5604/01.3001.0010.3190.
2.1.
2017
Alver, L.; Alver, J. (2017). Finantsarvestus. Tallinn: Deebet.
5.2.
2017
Alver, J.; Alver, L. (2017). About Conceptual Bases for Preparation of Cash Flow Statement. Международный экономический симпозиум – 2017. Материалы IV международной научной конференции Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее» 20–21 апреля 2017 г.. Ed. А.В. Воронцовский. Скифия-принт, 602.
5.2.
2017
Альвер Я. П., Альвер Л. А. (2017). О сущности терминов gain и loss. Международный экономический симпозиум – 2017. Материалы IV международной научной конференции Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее» 20–21 апреля 2017 г.,. Toim. А.В. Воронцовский. Скифия-принт, 601.
1.2.
2016
Alver, J.; Alver, L. (2016). On Some Ideas for Improvement of Identification and Recording Gains/Losses. Journal of Economic and Social Development, 3 (2), 59−69.
3.1.
2016
Alver, J.; Alver, L. (2016). Estonia. Development of the Estonian Financial Reporting and Good Accounting Practice. In: Bensadon, D., Praquin, N. (Ed.). IFRS in a Global World: International and Critical Perspectives on Accounting (359−371). Springer International Publishing. DOI: 10.1007/978-3-319-28225-1_25.
3.1.
2016
Alver, J.; Alver, L.; Alver, L. (2016). 25 Years in Financial Reporting: The Case of Estonia. New Challenges of Economic and Business Development – 2016 Society, Innovations and Collaborative Economy: International Conference on New Challenges of Economic and Business Development - Society, Innovations and Collaborative Economy, Riga, Latvia, May 12-14, 2016. Riga: University of Latvia, 46−55.
3.1.
2016
Tammaru, M.; Alver, L. (2016). Application of Benford’s Law for Fraud Detection in Financial Statements: Theoretical Review. In: J. Alver (Ed.). Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) (468−472). Atlantis Press. (Advances in Economics, Business and Management Research; 27). DOI: 10.2991/icaat-16.2016.46.
3.1.
2016
Vassiljev, M.; Alver, L. (2016). Conception and Periodisation of Fraud Models: Theoretical Review. In: J. Alver (Ed.). Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016 (476−480). Tallinn: Atlantis Press. (Advances in Economics, Business and Management Research; 27). DOI: 10.2991/icaat-16.2016.47.
3.1.
2016
Alver, J.; Alver, L. (2016). On Some Ideas for Improvement of Identification and Recording Gains/Losses. In: 13th International Scientific Conference on Economic and Social Development. Book of Proceedings (611−620). Barcelona: Varazdin Entrepreneurship and Development Agency & University North Koprivnica.
3.2.
2016
Alver, J.; Alver, L. (2016). Accounting Education at Tartu University in 1632–1940. In: Очерки по теории и истории бухгалтерского учета. (334−345). Moskva: Prospekt.
5.2.
2016
Alver, L. (2016). Transaction approach for improvement of identification and recording gains/losses. Global Conference on Business Management and Social Sciences (GCBMS) Handbook: Global Conference on Business Management and Social Sciences (GCBMS), Dubai 28th–29th January, 2016. Dubai: GCBMS, 1−2.
5.2.
2016
Alver, J.; Alver, L. (2016). System Integrated approach – a New Trend in Financial Statement Analysis. Global Conference on Business Management and Social Sciences (GCBMS) Handbook: Global Conference on Business Management and Social Sciences (GCBMS), Dubai, 28th–29th January 2016. Dubai: GCBMS, 4.
5.2.
2016
Alver, J.; Gurvitš, N.; Alver, L. (2016). Some Evidence of the Status of Business/Accounting Ethics in Estonia. Corporate Finance, Governance & Sustainability.: tCorporate Finance, Governance & Sustainability. Internaional Conference-2016, Delhi School of Business, 21–23 October, 2016. Delhi School of Business, 44−45.
5.2.
2016
Alver, J.; Alver, L., Alver, L. (2016). 25 Years of Financial Reporting: The Case of Estonia. New Challenges of Economic and Business Development – 2016: Society, Innovations and Collaborative Economy.: New Challenges of Economic and Business Development – 2016: Society, Innovations and Collaborative Economy. International Scientific Conference, Riga, May 12–14, 2016. Riga: University of Latvia, 17.
5.2.
2016
Alver, J.; Alver, L. (2016). On Some Ideas for Improvement of Identification and Recording Gains/Losses. Economic and Social Development: Economic and Social Development. 13th International Scientific Conference on Economic and Social Development. Book of Abstracts. Barcelona, 14–16 April, 2016. Barcelona: Varazdin Development and Entrepreneurship Agency & University North Koprivnica, 71−72.
1.1.
2015
Alver, J.; Alver, L. (2015). Majanduse oskussõnu kahe maailmasõja vahel [Economic terms between the two world wars]. Emakeele Seltsi aastaraamat, 61 (1), 9−31.10.3176/esa61.01.
3.2.
2015
Alver, J.; Alver, L. (2015). О некоторых фундаментальных терминах и концептуальной модели совокупной программы «Хозяйственный учёт» (на примере Таллиннского Технического Университета). Материалы II международной научно-практической конференции, посвященной 75-летию экономического факультета Санкт-Петербургского государственного университета; III международной научной конференции – Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее»: Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее», 22–25 апреля 2015. St. Peterburg: СПб.: Изд-во Скифия-принт, 356−365.
5.2.
2015
Alver, L.; Alver, J. (2015). Cash Flow Statement: View from Estonian Accountants. 5th African Accounting and Finance Association Conference Book of Abstracts: 5th African Accounting and Finance Association Conference; Mauritius, 2–4 September 2015. 104−105.
5.2.
2015
Alver, J.; Alver, L. (2015). Linguistic Approach to Determine (Net) Working Capital. 5th African Accounting and Finance Association Conference Book of Abstracts: 5th African Accounting and Finance Association Conference, Mauritius, 2–4 September 2015. 111−112.
5.2.
2015
Alver, L.; Alver, J. (2015). Accounting Journals in Estonia. SIBR Conference on Interdisciplinary Business and Economic Research: Conference Proceedings: SIBR Conference on Interdisciplinary Business and Economic Research, Osaka, 7.-8.07.2015. Society of Interdisciplinary Business Research, xx.
5.2.
2015
Alver, J.; Alver, L. (2015). Translation Challenges and Terminology Problems in Financial Reporting: The Case of Estonia. Global Perspectives of Accounting Information in the 21st Century. 27th Asian-Pacific Conference on International Accounting Issues: Proceedings: Global Perspectives of Accounting Information in the 21st Century. 27th Asian-Pacific Conference on International Accounting Issues; Gold Coast, 1–4 November, 2015. Bond University, 76.
5.2.
2015
Alver, J.; Alver, L. (2015). О некоторых фундаментальных терминах и концептуальной модели совокупной программы «Хозяйственный учёт» (на примере Таллиннского Технического Университета). Материалы II международной научно-практической конференции, посвященной 75-летию экономического факультета Санкт-Петербургского государственного университета; III международной научной конференции – Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее »: Соколовские чтения «Бухгалтерский учет: взгляд из прошлого в будущее», 22–25 апреля 2015. St. Petersburg: СПб.: Изд-во Скифия-принт, 583−583.
1.2.
2014
Alver, J..; Alver, L. (2014). The development of the Encyclopedia of Accounting and Finance. The case of Estonia. Zeszyty Teoretyczne Rachunkowości, 25−38.
1.2.
2014
Alver, L.; Alver, J.; Talpas, L. (2014). Implementation of IFRSs and IFRS for SMEs: the case of Estonia. Journal of Accounting and Management Information Systems, 13 (2), 236−258.
1.2.
2014
Alver, L.; Alver, J. (2014). Design of Accounting Curriculum: The Case of Estonia. Megatrend revija, 11 (3), 19−31.
1.3.
2014
Alver, L.; Alver, J. (2014). Izrada nastavnog plana za računovodstvo: slučaj Estonije. In: Megatrend Revija (31).. Belgrad: Megatrend University.
3.1.
2014
Alver, J.; Alver, L. (2014). On Some Terminological Problems of Accounting and Financial Reporting: The Case of Estonia. International Conference on Accounting, Auditing and Taxation (ICAAT 2014): International Conference on Accounting, Auditing, and Taxation (ICAAT 2014), Tallinn, 11.–12.12.2014. Ed. J. Alver. Lancaster, PA, USA: DEStech Publications, 1−9.
3.1.
2014
Alver, J.; Alver, L. (2014). Some Suggestions for Improvement of Understanding Working Capital. In: Economic and Social Development. 8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy. Book of Abstracts (316−322).8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy, 19 December 2014, Zagreb. Zagreb: Varazdin Entrepreneurship and Development Agency.
3.2.
2014
Alver, L.; Alver, J. (2014). Design of Accounting Curriculum: The Case of Estonia. In: Economic and Social Development. 5th International Scientific Conference Book of Proceedings (358−367). Belgrade: Varazdin Development and Entrepreneurship Agency & Megatrend University.
3.2.
2014
Alver, J.; Alver, L. (2014). Some Suggestions for Improvement of Understanding Working Capital. In: Economic and Social Development. 8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy. (316−322). Zagreb: Varazdin Entrepreneurship and Development Agency.
5.2.
2014
Alver, L.; Alver, J.; Talpas, L. (2014). Implementation of IFRSs and IFRS for SMEs: the case of Estonia. 9th International Conference on Accounting and Management Information Systems. Program and Abstract Booklet: 9th International Conference on Accounting and Management Information Systems (AMIS 2014); Bucharest, June 11–12, 2014. Bucharest, 76.
5.2.
2014
Alver, L.; Alver, J. (2014). Design of Accounting Curriculum: The Case of Estonia. Economic and Social Development. 5th International Scientific Conference Book of Abstracts: Economic and Social Development. 5th International Scientific Conference; Belgrade, April 10–11, 2014. Belgrade: Varazdin Development and Entrepreneurship Agency & Megatrend University, 39.
5.2.
2014
Alver, L.; Alver, J. (2014). Development of Accounting and Auditing Sub-curricula: The Case of Estonia. 26th Asian-Pacific Conference on International Accounting Issues: Program & Proceedings: 26th Asian-Pacific Conference on International Accounting Issues; Taipei, Taiwan, R.O.C., October 26–29, 2014. Taipei, 111.
5.2.
2014
Alver, J.; Alver, L. (2014). On Some Terminological Problems of Accounting and Financial Reporting: The Case of Estonia. Accounting, Auditing, and Taxation (ICAAT 2014): Abstracts: Accounting, Auditing, and Taxation (ICAAT 2014); 11-12 December 2014, Tallinn. Tallinn: University of Technology, 11−12.
5.2.
2014
Alver, J.; Alver, L. (2014). Some Suggestions for Improvement of Understanding Working Capital. 8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy. Book of Abstracts: 8th International Scientific Conference on Economic and Social Development and 4th Eastern European ESD Conference: Building Resilient Economy. 19 December 2014.. Zagreb: Varazdin Entrepreneurship and Development Agency, 42−43.
5.2.
2014
Alver, J; Alver, L. (2014). The Leading Curriculum in Accounting: Tallinn University of Technology. Accounting, Auditing, and Taxation (ICAAT 2014): Abstracts: Accounting, Auditing, and Taxation (ICAAT 2014), Tallinn, December 11-12. Tallinn: Tallinna Tehnikaülikooli Kirjastus, 4−5.
6.8.
2014
Alver, J.; Alver, L. (2014). Preface. In: International Conference on Accounting, Auditing, and Taxation (ICAAT 2014) (-). . Lancaster, PA, USA: DEStech Publications, Inc., .
1.2.
2013
Alver, L.; Alver, J.; Talpas, L. (2013). Accounting Policy and Institutional Pressures: the Case of Estonia. GSTF Journal on Business Review (GBR), 1 (3), 1−7.
3.1.
2013
Alver, L.; Alver, J.; Talpas, L. (2013). Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia. In: Albu, C. N.; Mustata, R. V. (Ed.). Accounting in Central and Eastern Europe (91−120). Emerald. (Research in Accounting in Emerging Economics; 13).
3.2.
2013
Alver, J.; Alver, L. (2013). Accounting Education at Tartu University in 1632–1940. In: Accounting: View from the Past into the Future (89−99).. Saint Petersburg: Saint Petersburg State University.
3.2.
2013
Alver, L.; Alver, J.; Thomsen, J.; Sundgaard, E.; Talpas, L. (2013). Accounting Policy and Institutional Pressures in Subsidiaries: The Case of Estonia. In: Proceedings of the 3rd Annual International Conference on Accounting and Finance (AF 2013): 20-21 May 2013: Bangkok, Thailand (118−121).. Global Science and Technology Forum.
5.2.
2013
Альвер, Я., Альвер, Л. (2013). Бухгалтерское образование в Университете Тарту в 1632–1940. Международная научная конференция II Соколовские чтения: Взгляд из прошлого в будущее. Тезисы докладов. Санкт Петербург, 11–12 апреля 2013. Санкт Петербург: Санкт Петербургский государственный университет, 67−68.
5.2.
2013
Alver, L.; Alver, J.; Thomsen, J.; Sundgaard, E.; Talpas, L. (2013). Accounting Policy and Institutional Pressures in Subsidiaries: The Case of Estonia. 3rd Annual International Conference on Accounting and Finance (AF 2013): 3rd Annual International Conference on Accounting and Finance (AF 2013), Bangkok, 20–21 May 2013. 17.
1.2.
2012
Talpas, L.; Alver, L. (2012). Institutional Pressures Affecting the Development of Financial Accounting Framework: The Case of Estonia. Journal of International Scientific Publications: Economy and Business, 6 (3), 405−423.
1.2.
2012
Wiebelt, T.; Alver, L. (2012). The Future Lease Reporting System: Decision-useful Transmission of Information. Journal of International Scientific Publications: Economy and Business, 6 (3), 446−455.
1.2.
2012
Alver, J.; Alver, L.; Gurvitš, N. (2012). Estonian Opinion on Business and Professional Ethics. Journal of International Scientific Publications: Economy and Business, 6 (4), 178−192.
3.1.
2012
Strouhal, J.; Bonaci, C.; Alver, L.; Alver, J.; Zverovich, S. (2012). Financial Reporting in Baltic Countries: Positioning Within the International Accounting Arena. Proceedings of the 7th International Conference on Accounting and Management Information Systems: 7th International Conference on Accounting and Management Information Systems, Bucharest, June 13–14, 2012. EDITURA ASE, 1327−1338.
3.1.
2012
McGee, Robert W.; Alver, Jaan; Alver, Lehte (2012). Tax Evasion Opinion in Estonia. In: McGee, R. W. (Ed.). The Ethics of Tax Evasion: Perspectives in Theory and Practice (285−299). BERLIN. DOI: 10.1007/978-1-4614-1287-8_17.
3.2.
2012
Thomsen, J.; Sundgaard, E.; Alver, L.; Alver, J. (2012). From a Global Integration Perspective: Accounting Procedures in Danish-Owned Estonian Subsidiaries. Contemporary Issues in Business, Management and Education ´2012: Contemporary Issues in Business, Management and Education ´2012. Vilnius, 15.11.12. Vilnius, 143−157.
3.4.
2012
Strouhal, J.; Bonaci, C.; Alver, L.; Alver, J.; Zverovich, S. (2012). Financial Reporting in Baltic Countries: Positioning Within the International Accounting Arena. In: Accounting and Management Information Systems AMIS 2012 (1327−1338).. Bucharest: EDITURA ASE.
5.2.
2012
Alver, J.; Alver, L. (2012). Modeling a Competitive Auditing Sub Curriculum: The Case of Estonia. The Fourth World Curriculum Studies Conference: The Fourth World Curriculum Studies Conference. Rio de Janeiro, 02.-05.07.12. Rio de Janeiro, 88−89.
5.2.
2012
Alver, L.; Alver, J.; Gurvitš, N. (2012). Estonian opinion on business and professional ethics. Programme and Collected Abstracts: European Accounting Association 35th Congress 9-11 May, Ljubljana 2012. 310.
1.1.
2011
Paseková, M.; Strouhal, J.; Alver, L.; Prauliņš, A. (2011). Comparative Analysis of Tax Systems: Some Evidence from CEE Countries. World Academy of Science, Engineering and Technology, 53, 840−846.
1.1.
2011
Strouhal, J.; Bonaci, C.; Mustata, R.; Alver, J.; Alver, L.; Prauliņš, A. (2011). Accounting Harmonization Measurement: Case of Emerging CEE Countries. INTERNATIONAL JOURNAL OF MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES, 5 (5), 899−906.
1.2.
2011
Alver, L.; Alver, J.; Lumi, M. (2011). The Analysis of Accounting Curricula: The Estonian Case. Proceedings of International Academy of Business and Public Disciplines, 8 (3), 280−291.
1.2.
2011
Alver, L.; Lumi, M. (2011). The Quality of the Accounting Education on Undergraduate and Graduate Level in Estonian Universities. Journal of International Scientific Publications: Educational Alternatives, 9 (1), 270−288.
3.1.
2011
Alver, J.; Alver, L. (2011). 爱沙尼亚会计的发展和国际财务报告准则的实施，. McGee, R. W.. Accounting Reform in Transition and Developing Economies (62−72).. Springer.
3.1.
2011
Alver, J.; Alver, L.; Prauliņš, A. (2011). Financial Reporting in Latvia. In: Strouhal, I. (Ed.). Harmonization of SME’s Financial Reporting in Emerging CEE Countries (104−137).. WSEAS.
3.1.
2011
Alver, J.; Alver, L. (2011). Financial Reporting in Estonia. Strouhal, I. (Toim.). Harmonization of SME’s Financial Reporting in Emerging CEE Countries (71−103).. WSEAS.
3.2.
2011
Alver, J.; Alver, L. (2011). Karl Inno – the most talented Estonian Professor of Accounting, Banking and Business Economics in 1930ties and 1940ties. In: Sokolov Reading: View from the Past to the Future. Voulume 1 (86−95).. Saint Petersburg: Sankt-Peterburgi Ülikooli Kirjastus.
3.3.
2011
Alver, J.; Alver, L. (2011). Majandusarvestus ja rahandus: Leksikon II. Tallinn: Deebet.
3.3.
2011
Alver, J.; Alver, L. (2011). Majandusarvestus ja rahandus: Leksikon I. Tallinn: Deebet.
3.4.
2011
Alver, L.; Wiebelt, T. (2011). Thoughts Come True: A Long Way Towards New Accounting Standard. Business Analysis, Accounting, Taxes and Auditing: Business Analysis, Accounting, Taxes and Auditing. Tallinn, 10.-11.11.2011. Ed. Alver, J. Tallinn: Tallinna Tehnikaülikool, 20−25.
5.2.
2011
Alver, J.; Alver, L. (2011). Карл Инно самый талантливый эстонский профессор бухгалтерского учета банковского дела и бизнес экономики в 1930е и 1940е. Международная научная конференция “Соколовские чтения”: Взгляд из прошлого в будущее. Тезисы докладов: Международная научная конференция “Соколовские чтения”: Взгляд из прошлого в будущее. Санкт Петербург, 10–11 февраля, 2011. Sankt- Peterburg: Sankt-Peterburgi Ülikooli Kirjastus, 33−32.
5.2.
2011
Alver, J.; Alver, L. (2011). Karl Inno – the most talented Estonian Professor of Accounting, Banking and Business Economics in 1930ties and 1940ties. International Scientific Conference “Sokolov Reading”: View from the Past to the Future. Abstracts.: International Scientific Conference “Sokolov Reading”: View from the Past to the Future. Saint Petersburg State University, 10–11 February, 2011. Saint Petersburg: Sankt-Peterburgi Ülikooli Kirjastus, 35−36.
5.2.
2011
Alver, J.; Alver, L.; Gourvitch, N. (2011). A Conceptual Model for the Development of the Accounting Curriculum. 23rd Asian-Pacific Conference on International Accounting Issues: Program and Proceedings: 23rd Asian-Pacific Conference on International Accounting Issues, Beijing, China, October 16–19. 119.
5.2.
2011
Thomsen, J.; Sundgaard, E.; Alver, L.; Alver, J. (2011). Managerial Accounting Procedures in Danish-Owned Estonian Subsidiaries. From a Global Integration Perspective. Business Analysis, Accounting, Taxes and Auditing: Business Analysis, Accounting, Taxes and Auditing, Tallinn, 10.11.2011. Ed. Alver, J. Tallinna Tehnikaülikool, 327.
5.2.
2011
Strouhal, J.; Nikitina-Kalamäe, M.; Alver, L.; Kallaste, K.; Alver, J. (2011). Harmonization of Financial Reporting in Baltic Countries. 71st International Atlantic Economic Conference: 71st International Atlantic Economic Conference, Ateena, 16.-19.03.2011.
6.7.
2011
Alver, L. (2011). Garantiikohustised. TEA Entsüklopeedia (199).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). Garantii. TEA Entsüklopeedia (198−199).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). Firmaväärtus. TEA Entsüklopeedia (66).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). Finantsvaraobjekt. TEA Entsüklopeedia (63).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). Finantsinvesteering. TEA Entsüklopeedia (63).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). FIFO-meetod. TEA Entsüklopeedia (51).. TEA Kirjastus.
6.7.
2011
Alver, L. (2011). Faktooring. TEA Entsüklopeedia (7).. Tallinn: TEA Kirjastus.
1.2.
2010
Alver, L., Alver, J., Sundgaard, E., Thomsen, J. (2010). Challenges for the Estonian Accounting Staff. Journal of International Scientific Publications: Economy and Business, 4, 1, 129−138.
3.2.
2010
Alver, L.; Alver, J. (2010). Revolution in Accounting: New Formats for Financial Statements. In: Бухгалтерский учет: Прошлое, настоящее, будущее. (28−30).. Просвещение Юг.
3.2.
2010
Alver, J.; Alver, L. (2010). A Conceptual Model for Accounting Specialization: The Case of Tallinn University of Technology. In: Бухгалтерский учет: Прошлое, настоящее, будущее. (26−28).. Просвещение-Юг.
3.5.
2010
Alver, J.; Alver, L. (2010). Raamatupidajast ja tema tööst (Taani tütarettevõtete näitel). Raamatupidamiselt majandusarvestusele III: Raamatupidamiselt majandusarvestusele III, Tallinn, 10.12.2010. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 28−29.
3.5.
2010
Alver, L.; Alver, J. (2010). Konsolideerimiskontseptsioonid ja nende mõju konsolideeritud aruannetele. Raamatupidamiselt majandusarvestusele III: Raamatupidamiselt majandusarvestusele III, Tallinn, 10.12.2010. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 18−27.
3.5.
2010
Alver, J.; Alver, L.; Gurvitš, N. (2010). Ühest äri- ja kutse-eetika alasest uuringust. Raamatupidamiselt majandusarvestusele III: TTÜ konverents “Raamatupidamiselt majandusarvestusele III", Tallinn, TTÜ, 2010. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 30−37.
5.2.
2010
Sundgaard, E., Thomsen, J., Alver J., Alver, L. (2010). Accounting profession in Estonia: Still in transition? British Accounting Association Annual Conference. Delegate Pack. Cardiff, 181.
2.1.
2009
Alver, L.; Alver, J. (2009). Finantsarvestus: Põhikursus. Teine, täiendatud trükk. Deebet.
3.1.
2009
Alver, J., Alver, L. (2009). Development of Accounting and Implementation of International Financial Reporting Standards in Estonia. McGee, R. W. (Toim.). Accounting Reform in Transition and Developing Economies (13 pp.).. New York: Springer.
3.2.
2009
Alver, L.; Alver, J. (2009). The Development of the Curriculum of Accounting Study Programme for Graduate Studies. In: Finance and Accounting: Theory and Practice, Development and Trends (41−47).. Riia: Rīga, LU Akadēmiskais apgāds.
3.4.
2009
Alver, J., Alver, L. (2009). A Conceptual Model for the Development of the Accounting Curriculum. 21st Asian-Pacific Conference on International Accounting Issues: 21st Asian-Pacific Conference on International Accounting Issues, Las Vegas, Nevada; November 22-25, 2009. Las Vegas, Nevada: California State University, Fresno, 21 pp.
3.5.
2009
Alver, J; Alver, L. (2009). Rahvusvaheline standard väike- ja keskettevõtetele. Raamatupidamiselt majandusarvestusele II: Raamatupidamiselt majandusarvestusele II, Tallinn, 10. detsember 2009. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 34−36.
3.5.
2009
Alver, J.; Alver, L. (2009). Uuenenud majandusarvestuse erialast Tallinna Tehnikaülikoolis. Raamatupidamiselt majandusarvestusele II: Raamatupidamiselt majandusarvestusele II, Tallinn, 10. detsember 2009. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 30−33.
3.5.
2009
Alver, L.; Alver, J. (2009). Revolutsioon finantsaruandluses – kas juba 2011. aastal. Raamatupidamiselt majandusarvestusele II: Raamatupidamiselt majandusarvestusele II. Tallinn, 10. detsember 2009. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 18−29.
5.2.
2009
Alver, J.; Alver, L. (2009). A Conceptual Model for the Development of the Accounting Curriculum. 21st Asian-Pacific Conference on International Accounting Issues: Program and Proceedings: 21st Asian-Pacific Conference on International Accounting Issues, Las Vegas, Nevada, November 22–24, 2009. Las Vegas, Nevada, 97.
5.2.
2009
Alver, L.; Alver, J. (2009). One Concept of Development of Competitive Accounting Curriculum. 3rd Triennal Conference of International Association for the Advancement of Curriculum Studies: Programme and Book of Abstracts: 3rd Triennal Conference of International Association for the Advancement of Curriculum Studies, Capetown, 7–10 September, 2009. 18.
6.2.
2009
Alver, L.; Alver, J. (2009). Finantsarvestus. Põhikursus. Tallinn: Deebet.
3.1.
2008
Alver, J.; Alver, L. (2008). Development of Accounting and Implementation of International Financial Reporting Standards in Estonia. In: McGee, R. W. (Ed.). Accounting Reform in Transition and Developing Economies (101−113).. Springer.
3.1.
2008
McGee, R. W.; Alver, J.; Alver, L. (2008). The Ethics of Tax Evasion: A Survey of Estonian Opinion. In: McGee, R. W. (Ed.). Taxation and Public Finance in Transition and Developing Economies (527−550).. Springer.
3.3.
2008
Alver, J.; Alver, L. (2008). Majandusarvestus ja rahandus: Leksikon I. Tallinn: Deebet.
3.3.
2008
Alver, J.; Alver, L. (2008). Majandusarvestus ja rahandus: Leksikon II. Tallinn: Deebet.
3.4.
2008
Alver, L. (2008). Ühendkasum ja ühendkasumi aruanne: tekkelugu ja areng. International Conference: Business Analysis, Accounting, Taxes and Auditing. Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine: Business Analysis, Accounting, Taxes and Auditing. Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine. Tallinn, 6.-7.11.2008. Tallinn: Tallinna Tehnikaülikool, 323−329.
3.4.
2008
Sundgaard, E.; Thomsen, J.; Alver, J.; Alver, L. (2008). Danish Investors’ Demands On Skills And Attributes of Local Accounting Staff, Are They Met? – The Case of Estonia. International Conference: Business Analysis, Accounting, Taxes and Auditing: Business Analysis, Accounting, Taxes and Auditing. Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine. Tallinn, 6.-7.11.2008. Tallinn: Tallinna Tehnikaülikool, 198−204.
3.4.
2008
Alver, L.; Alver, J. (2008). Accounting Curriculum at Tallinn University of Technology. International Conference: Business Analysis, Accounting, Taxes and Auditing: Business Analysis, Accounting, Taxes and Auditing. Majandusanalüüs, majandusarvestus, maksundus ja auditeerimine. Tallinn, 6.-7.11.2008. Tallinn: Tallinna Tehnikaülikool, 20−26.
5.2.
2008
Sundgaard, E., Thomsen, J.; Alver, J.; Alver, L. (2008). How Do Employers Of Danish Subsidiaries in Estonia Cope With The Skills Of Local Accounting Staff? The 31st Annual Congress of the European Accounting Association. Programme and Collected Abstracts: The 31st Annual Congress of the European Accounting Association. Rotterdam, 23–25 April, 2008. Rotterdam, 243−243.
5.2.
2008
Alver, J.; Alver, L. (2008). The Development of the Curriculum of Accounting Study Programme. International Scientific Conference Finance and Accounting: Theory and Practice, Development and Trends: International Scientific Conference Finance and Accounting: Theory and Practice, Development and Trends. Riia, 18.-19.09.2008. Riia, 18.
5.2.
2008
Alver, J.; Alver, L.; Sundgaard, E.; Thomsen, J. (2008). How Problematic is Usage of Local Accounting Staff in Danish Subsidiaries in Estonia? British Accounting Association Annual Conference: Delegate Pack: British Accounting Association Annual Conference; Blackpool, 1–3 April, 2008. Blackpool: The University of Sheffield, 27.
6.2.
2008
Alver, L. (2008). Ehituslepingute tulu kajastamine. Raamatupidamisuudised, 28−31.
6.2.
2008
Alver, L. (2008). Müügitulu kajastamise erijuhtumid : ositilaekumine. Raamatupidamisuudised, 17−22.
6.2.
2008
Alver, L. (2008). Rahvusvahelised finantsaruandluse standardid: organisatsioonist ja arenguloost. Eesti Majanduse Teataja, 14−18.
6.2.
2008
Alver, L. (2008). Особые случаи отражения дохода: кассовый метод признания доходов от продажи в рассрочку. Buhgalterskie novosti, 16−21.
6.2.
2008
Alver, L. (2008). Международные стандарты финансовой отчетности план работы IASB. Buhgalterskie novosti, 37−40.
6.2.
2008
Alver, L. (2008). Rahvusvahelised finantsaruandluse standardid: IASB tööplaan. Raamatupidamisuudised, 32−35.
6.2.
2008
Alver, L. (2008). Rahvusvahelistest standarditest: IAS 1–19. Eesti Majanduse Teataja, 18−24.
6.2.
2008
Alver, L. (2008). Rahvusvahelistest standarditest: IAS 19. Eesti Majanduse Teataja, 18−24.
1.3.
2007
McGee, R. W., Alver, J., Alver, L (2007). The Ethics of Tax Evasion: A Survey of Estonian Opinion. Working Paper Series.
3.1.
2007
McGee, R. W.; Alver, J.; Alver, L. (2007). The Ethics of Tax Evasion: A Survey of Estonian Opinion. Beyond Borders: New Global Management Development Challenges and Opportunities: 16th World Business Congress; July 04-08, 2007, Maastricht, NETHERLANDS. Ed. Kaynak, E.; Harcar, TD. Wiley, 807−815. (Advances in Global Management Development; 16).
3.4.
2007
Alver, L. (2007). От стоимости приобретения к справедливой стоимости. Материалы 35. научно-практической конференции “Татуровские чтения 2007”: Татуровские чтения 2007, 28. juuni 2007. Moskva: Moscow State Univ, 43−48.
3.5.
2007
Alver, J.; Alver, L. (2007). Kas maksudest kõrvalehoidmine on eetiline? (Eesti näitel). Raamatupidamiselt majandusarvestusele I: Raamatupidamiselt majandusarvestusele I, Tallinn, 08. november 2007. Toim. Alver, J.; Paldrok, K. Tallinn: Tallinna Tehnikaülikool, 19−30.
3.5.
2007
Alver, L. (2007). Luca Pacioli traktaat arvepidamisest. Raamatupidamiselt majandusarvestusele I: Raamatupidamiselt majandusarvestusele, Tallinn, 08. november 2007. Tallinn: Tallinna Tehnikaülikool, 31−39.
6.2.
2007
Alver, L. (2007). Lühikokkuvõte rahvusvahelistest finantsaruandluse standarditest: IAS 29–IAS 36. Raamatupidamisuudised, 99 (4), 22−26.
6.2.
2007
Alver, L. (2007). Lühikokkuvõte rahvusvahelistest finantsaruandluse standarditest: IAS 16–IAS 28. Raamatupidamisuudised, 98 (3), 27−33.
6.2.
2007
Alver, L. (2007). Rahvusvahelised finantsaruandluse standardid: ajalugu ja lühikokkuvõte. Raamatupidamisuudised, 97 (2), 32−37.
6.2.
2007
Alver, L. (2007). Финансовые инструменты: классификация и отражение. Buhgalterskie novosti, 99 (4), 20−24.
6.2.
2007
Alver, L. (2007). Облигации: Методы учета. Buhgalterskie novosti, 97 (2), 22−28.
6.2.
2007
Alver, L. (2007). Облигации: Цена эмиссии и методы учета. Buhgalterskie novosti, 96 (1), 18−21.
6.2.
2007
Alver, L. (2007). Finantsinstrumendid: liigitamine ja kajastamine. Raamatupidamisuudised, 96 (1), 20−23.
6.2.
2007
Alver, L. (2007). Rahvusvahelised finantsaruandluse standardid: IFRS 3–IFRS 8. Raamatupidamisuudised, 25−28.
6.2.
2007
Alver, L. (2007). Краткий обзор международных стандартов финансовой отчетности: IAS 24–IAS 30. Buhgalterskie novosti, 35−37.
6.2.
2007
Alver, L. (2007). Rahvusvahelised finantsaruandluse standardid: IAS 39, IAS 41, IFRS 1, IFRS 2. Raamatupidamisuudised, 35−37.
6.2.
2007
Alver, L. (2007). Краткий обзор международных стандартов финансовой отчетности: IAS 16–IAS 23. Buhgalterskie novosti, 28−32.
6.2.
2007
Alver, L. (2007). Lühikokkuvõte rahvusvahelistest finantsaruandluse standarditest: IAS 37, IAS 38, IAS 40. Raamatupidamisuudised, 22−26.
6.2.
2007
Alver, L. (2007). Международные стандарты финансовой отчетности история и краткий обзор. Raamatupidamisuudised, 36−42.
3.4.
2006
Alver, J.; Alver, L.; Mackevičius, J.; Paupa, V.; Praulinš, A. (2006). The international comparison of balance sheet and income statement information: the case of the Baltic States. 18th Asian-Pacific Conference on International Accounting Issues: Program and Proceedings: 18th Asian-Pacific Conference on International Accounting Issues. Maui, Havai, 15-18. oktoober 2006. Maui, 1−14.
3.4.
2006
Alver, L.; Alver, J. (2006). Two years of certification of accounting professionals in Estonia. Accounting, taxes and audit : proceedings of the conference : 26.-27.10.2006, Tallinn = Arvestus, maksud ja auditeerimine : konverentsikogumik : 26.-27.10.2006, Tallinn: Accounting, Taxes and Audit. Arvestus, maksud ja auditeerimine. Tallinn, 26.-27. oktoober 2006. Ed. Alver, J.; Toots, A. Tallinn: Tallinna Tehnikaülikooli Kirjastus, 20−24.
3.4.
2006
Alver, L. (2006). Finantsaruandluse rahvusvahelised standardid : olulisemad muutused. Accounting, taxes and audit : proceedings of the conference : 26.-27.10.2006, Tallinn = Arvestus, maksud ja auditeerimine : konverentsikogumik : 26.-27.10.2006, Tallinn: Accounting, Taxes and Audit. Arvestus, maksud ja auditeermine. Tallinn, 26.-27. oktoober 2006. Toim. Alver, J.; Toots, A. Tallinn: Tallinna Tehnikaülikooli Kirjastus, 246−249.
5.2.
2006
Alver, L.; Alver, J. (2006). Interactive Teaching Methods in Accounting. International Conference Accounting, Audit and Taxes: Development and Trends of Theory and Practice: International Conference Accounting, Audit and Taxes: Development and Trends of Theory and Practice, Riia, 10. veebruar 2006. Riia, 15−16.
5.2.
2006
Alver, L.; Alver, J. (2006). Accounting Training System: A New Web-based Interactive Multi-Media Learning Tool. British Accounting Association Annual Conference, University of Portsmouth, 2006. Delegates’ Pack: British Accounting Association Annual Conference, Portsmouth, 11.-13. aprill 2006. Sheffield, 91.
5.2.
2006
Alver, L.; Alver, J.; Kitvel, E. (2006). The Comparison of Income Statement Data – The Case of the Baltic States. British Accounting Association Annual Conference, University of Portsmouth, 2006. Delegates’ Pack: British Accounting Association Annual Conference, Portsmouth, 11.-13. aprill 2006. Sheffield, 90.
5.2.
2006
Alver, J.; Alver, L.; Mackevičius, J.; Paupa, V.; Praulinš, A. (2006). The international comparison of balance sheet and income statement information: the case of the Baltic States. 18th Asian-Pacific Conference on International Accounting Issues: Program and Proceedings: 18th Asian-Pacific Conference on International Accounting Issues. Maui, Havai, 15-18. oktoober 2006. Maui, 18.
5.2.
2006
Alver, L.; Alver, J. (2006). Interactive Web-Based Training System in Accounting Education. The 10th World Congress of Accounting Educators and The 3rd Annual International Accoutning Conference: Abstract: The 10th World Congress of Accounting Educators and The 3rd Annual International Accoutning Conference. Isanbul, 9-11. november 2006. 61.
5.2.
2006
Alver, J.; Mackevicius, J.; Paupa, V.; Praulinš, A.; Alver, L. (2006). Regulation of Accounting System in the Baltic States. The 10th World Congress of Accounting Educators and The 3rd Annual International Accoutning Conference: Abstract: The 10th World Congress of Accounting Educators and The 3rd Annual International Accoutning Conference. Istanbul, 9-11. november 2006. Istanbul, 48.
6.6.
2006
Alver, Lehte (2006). Valmistume Raamatupidaja II kutseeksamiks : finantsarvestus. Raamatupidamisuudised, 3, 31−33.
6.6.
2006
Alver, Lehte (2006). Lühiajalised kohustised. Raamatupidamisuudised, 2, 50−53.
6.6.
2006
Alver, L. (2006). Краткосрочные обязательства. Buhgalterskie novosti, 90 (3), 22−27.
6.6.
2006
Alver, L. (2006). Готовимся к квалификационному экзамену “Бухгалтер II”: Финансовый учет. Buhgalterskie novosti, 91 (4), 2−4.
6.6.
2006
Alver, L. (2006). Долгосрочные обязательства: Облигации. Buhgalterskie novosti, 95 (8), 16−19.
6.6.
2006
Alver, L. (2006). Pikaajalised kohustused: võlakirjad. Raamatupidamisuudised, 4, 49−51.
6.6.
2006
Alver, L. (2006). Võlakirjad: emiteerimishinna leidmine ja arvestusmeetodid. Raamatupidamisuudised, 92 (5), 27−30.
6.6.
2006
Alver, L. (2006). Võlakirjad: arvestusmeetodid. Raamatupidamisuudised, 7 (94), 22−28.
1.3.
2005
Alver, L. (2005). The development of accounting legislation in Estonia. Scientific Papers University of Latvia, 19−26.
3.1.
2005
Alver, J.; Alver, L. (2005). ATS: Accounting Training System. Accounting and Performance Management Perspectives in Business and Public Sector Organizations: conference proceedings: Accounting and Performance Management Perspectives in Business and Public Sector Organizations. September 29-30 2005, Tartu. Tartu : Tartu University, 8−13.
3.2.
2005
Alver, Lehte (2005). True and fair view kui finantsaruannete koostamise filosoofiline alus : avalik loeng 26. märtsil 2004 TTÜs. In: Tallinna Tehnikaülikooli aastaraamat (269−275).. Tallinn: TTÜ kirjastus.
3.4.
2005
Alver, Jaan; Alver, Lehte (2005). Certification of Accountants in Estonia. Audit System Integration into European Union Area, New Challengers and Opportunities: Audit System Integration into European Union Area, New Challengers and Opportunities. Vilnius, 06.-07.10.2005. Vilnius: Lithuanian Chamber of Auditors, Lithuanian Accounting Educators and Researches Association, 14−21.
5.2.
2005
Alver, Jaan; Alver, Lehte (2005). Professional Certification of Accountants in Estonia. British Accounting Association Annual Conference 2005: British Accounting Association Annual Conference 2005. Edinburgh, 29.-30.03.2005. Edinburgh : BAA´s Executive Commitee, 77−77.
5.2.
2005
Alver, Jaan; Alver, Lehte (2005). The development of accounting in the Republic of Estonia in 1918-1940. European Accounting Association Annual Congress 2005. Göteborg, 18.-20.05.2005. Göteborg, 85−85.
6.3.
2005
Alver, J.; Alver, L. (2005). Valmistume kutseeksamiks: Raamatupidaja II. Raamatupidamisuudised, 5, 5−9.
6.6.
2005
Alver, Lehte (2005). Materiaalse põhivara soetusmaksumuse kindlaksmääramine ja soetamise viisisd. Raamatupidamisuudised, 4, 8−13.
6.6.
2005
Alver, Lehte (2005). Tulu kajastamine. Raamatupidamisuudised, 3, 8−11.
6.6.
2005
Alver, Lehte (2005). Varud: liigitamine ja omandiõiguslikud probleemid. Raamatupidamisuudised, 2, 17−20.
6.6.
2005
Alver, Lehte (2005). Debitoorse võla pantimine ja müük (faktooring). Raamatupidamisuudised, 1, 52−56.
6.6.
2005
Alver, Lehte (2005). Põhivahendi soetamisjärgsed väljaminekud. Raamatupidamisuudised, 8, 6−10.
6.6.
2005
Alver, Lehte (2005). Põhivahendite soetamise viisid. Raamatupidamisuudised, 7, 15−18.
2.1.
2004
Alver, L.; Alver, J.; Reinberg, L. (2004). Finantsarvestus: põhikursus. Tallinn: Deebet.
3.5.
2004
Alver, L. (2004). Raamatupidamisest Eesti Vabariigis aastatel 1918-1940. Majandusarvestuse aktuaalsed probleemid äri- ja avalikus sektoris : konverentsikogumik : 23.04.2004 = Actual problems of accounting in private and public sector : proceedings of the conference. 151−159.
6.2.
2004
Alver, J.; Alver, L. (2004). Debitoorne lühivõlg. Raamatupidamisuudised, 7, 28−33.
6.6.
2004
Alver, L. (2004). Raamatupidamisbilanss. Raamatupidamisuudised, 5, 45−48.
6.6.
2004
Alver, L. (2004). Kasumiaruanne. Raamatupidamisuudised, 6, 48−54.
6.2.
2003
Alver, L. (2003). Kontserniarvestus. Tallinn: Deebet.
6.2.
2003
Alver, J.; Alver, L. (2003). Finantsarvestuse keskkursus I. . Tallinn.
6.3.
2002
Alver, L. (2002). Faktooring: rahvusvaheline aspekt. Raamatupidamisuudised, 8, 17−21.
6.6.
2002
Alver, L.; Alver, J. (2002). Raamatupidamine Prantsusmaal: XVII sajandi teine pool. Raamatupidamisuudised, 8, 32−34.
6.6.
2002
Alver, L.; Alver, J. (2002). Raamatupidamisest uusajal: XVII sajandi esimene pool. Raamatupidamisuudised, 6, 48−49;.
3.1.
2001
Alver, J.; Alver, L.; Mackevicius, J.; Paupa, V. (2001). Baltic States. In: Alexander, D.; Archer, S. (Ed.). European Accounting Guide (1481−1504).. New York: Aspen Publishers.
6.3.
2001
Alver, L. (2001). Veel kord Pacioli traktaadist. Raamatupidamisuudised, 6, 41−44.
6.3.
2001
Alver, L. (2001). Raamatupidamise arengust mõnes Euroopa riigis XVI sajandil. Raamatupidamisuudised, 8, 27−32.
6.3.
2001
Alver, L. (2001). Pacioli kaasaegsed. Raamatupidamisuudised, 7, 43−48.
6.3.
2001
Alver, L. (2001). Muudatused finantsarvestuses: arvestuspoliitika ja hinnangute muutmine. Raamatupidamisuudised, 4, 11−17.
6.3.
2001
Alver, L. (2001). Luca Pacioli traktaat arvepidamisest. Raamatupidamisuudised, 5, 47−52.
6.3.
2001
Alver, L. (2001). Luca Pacioli - teadlane, matemaatik, raamatupidaja. Raamatupidamisuudised, 3, 52−56.
6.3.
2001
Alver, L. (2001). Kahekordse kirjendamise tekkimine. Raamatupidamisuudised, 1, 28−31.
6.3.
2001
Alver, L.; Roosaar, M. (2001). Kahekordse kirjendamise tekkepõhjused. Raamatupidamisuudised, 2, 40−43.
6.3.
2001
Alver, L. (2001). Ebatõenäoline laekumine : arvestusprintsiibid ja meetodid. Raamatupidamisuudised, 7, 6−9.
6.3.
2000
Alver, L. (2000). Arvepidamisest keskajal. Raamatupidamisuudised, 8, 32−35.
6.3.
2000
Roosaar, M.; Alver, L. (2000). Arvepidamisest antiikajal. Raamatupidamisuudised, 6, 39−43.
3.1.
1998
Alver, J.; Alver, L.; Mackevicius, J.; Paupa, V.; Bailey, D. (1998). Baltic States. In: Alexander, D.; Archer, S. (Ed.). European Accounting Guide (1464−1475).. New York: Harcourt Brace & Company.
5.2.
1997
Alver, J.; Alver, L.; Bailey, D.; Mackevičius, J.; Paupa, V. (1997). Difficulties of Accounting Change in the Baltic States. The 20th Annual Congress of the European Accounting Association: The 20th Annual Congress of the European Accounting Association. Graz, Austria, 23–25 April 1997. 115.
1.2.
1996
Alver, J.; Alver, L.; Reinberg, L. (1996). The Treatment of Income Tax in Accounting. In: EBS Review (14−18).. EBS.
5.2.
1996
Bailey, D.; Alver, J.; Alver, L.; Mackevičius, J.; Paupa, V. (1996). Managing Accounting Change in the Baltic States. British Accounting Association National Conference. Programme and Collected Abstracts: British Accounting Association National Conference. Programme and Collected Abstracts. Cardiff, 1996. 22.
5.2.
1996
Alver, J.; Alver, L. (1996). Reorientating Accounting in the Baltic States. The 19th Annual Congress of the European Accounting Association. Programme and Collected Abstracts: The 19th Annual Congress of the European Accounting Association. Programme and Collected Abstracts. Bergen, 1996. 282.
3.1.
1995
Kovalev, V.; Sokolov, Y.; Larionov, A.; Kravchenko, L.; Strazhev, V.; Lakis, V.; Mackevicius, J.; Alver, J.; Alver, L.; Bailey, D. (1995). Former Soviet Union. In: Alexander, D. ; Archer, S. (Ed.). European Accounting Guide (1485−1535).. New York: Harcourt Brace Professional Publishing.
5.2.
1995
Alver, L. (1995). The Development of Financial Reporting in the Republic of Estonia. 18th Annual Congress of the European Accounting Association. Programme and Collected Abstracts: 18th Annual Congress of the European Accounting Association. Programme and Collected Abstracts. Birmingham, 1995. 224.
5.2.
1994
Alver, L. (1994). Express Method for Analysis of Financial Data. The 17th Annual Congress of the European Accounting Association. Programme and Collected Abstracts Venice, 6–8 April 1994. 100.
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