As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional … a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …

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 …

of international accounting standards in most developed economies. Indeed, according to the IFRS 2, stock-options are to … can be linked to the theme of stock-options accounting and disclosure, which has been recently transformed by the adoption … to the fair value of the options. This accounting method breaks significantly with the past, when disclosure of stock …

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

accounting function of business organisations. The study is important because it shows how organisational focus on non … management accounting research over the last three decades is presented. The development in the academia is then contrasted with … the management accounting techniques used in practice. Among different techniques available, the Budgeting technique and …

—are used as the proxies for diversity. Using a sample of 169 listed firms, this study finds that both accounting and market …