The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most … dynamics of countries' IFRS harmonization decisions. The analysis is based on field studies in three jurisdictions: Canada …, China, and India. Across these jurisdictions, I first describe unique elements of domestic political economies that are …

developments and changes in accounting regulation in six large OECD countries: Canada, France, Germany, Great Britain, Japan and … Rechnungslegungsnormen haben sich angeglichen. Dieser Beitrag untersucht, in welchem Ausmaß die (finanzielle) Globalisierung eine Konvergenz … Rechnungslegungsregulierung in den sechs großen OECD-Staaten: Deutschland, Frankreich, Großbritannien, Japan, Kanada und den USA. Muster im …

global level by initiating IFRS based accounting standards from the year 2016 onwards by the government of India with the … will get absolute confidence from various stakeholders. India is also one of the countries which is recognized at the … this IFRS based Indian Accounting standards i.e. IND AS had created a great opportunity to academicians, regulatory …

involving recent appellate judicial determinations in Canada, will be discussed. The first topic is the scope and theoretical … underpinnings of copyright law in Canada; the second topic involves an analysis of originality in an infringement context concerning …; the third topic concerns developments in Canada with respect to authorizing copyright infringement. Each of these topics …

interdependence - the hallmark of globalization - per se does not justify interventionist harmonization unless increased …-jurisdictional externalities ; jurisdictional interdependence ; globalization …

The landscape of supranational institutions is highly diverse, defying a single concept of globalization. Some cross …