This study examines the effect of Statement of Financial Accounting Standards No.142 (SFAS 142) on the ability of … that the ability of goodwill to predict future cash flows has improved since the Financial Accounting Standards Board (FASB …

flows differ for firms reporting under IFRS versus firms reporting under United States Generally Accepted Accounting …We contribute to the debate about the relative benefits and costs of International Financial Reporting Standards (IFRS …) adoption by examining whether earnings persistence and the association between current accounting earnings and future cash …

internationalen Rechnungslegungsvorschriften der IFRS aufzustellen. Parallel hierzu veröffentlichte das IASB im Jahr 2003 spezielle … Umstellungsregeln für erstmalige Anwender der IFRS. Die im Rechnungslegungsstandard IFRS 1 aufgeführten Vorschriften enthalten eine … Verhaltens bei der Umstellung der Rechnungslegung deutscher Unternehmen von HGB auf IFRS hergeleitet und mittels ökonometrischer …

global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff … financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of … financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting … Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the …