practice of Accounting Standards assumes immense importance at micro level, as effective disclosure leads to shareholders … prepared and disclosed in accordance with high quality standards of accounting and financial and non- financial disclosure …. This paper, critically examine the relevant Accounting Standards and such practices in India, to evaluate potency and …

by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …

. It does so partly through a consideration of the impact of accounting and finance theories which have impacted the …

As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional … analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links …

international accounting standard board in order to facilitate effectiveness of the bail-out plans. …

The aim of the present study is to investigate the repercussions of the accounting changeover from the Greek Accounting … Standards (GAS) to the International Accounting Standards (IAS) in relation to the published financial statements of Greek …

statements and and their contextual interpretation in accordance with IAS and IFRS. Also we identify some of stakeholders who are …

“The Islamic financial industry needs a corresponding alternative set of accounting standards which can at best be … standards already exist, developed by an industry led non profit organization based in Bahrain- the Accounting and Auditing …

and expensing. Accounting standards, market evaluation of capitalization, and firms’ accounting policies can have real …