Recent corporate failure has challenged the credibility of the accounting profession, leading many stakeholders to … question the usefulness of financial reports for decision-making. This paper examines fluctuations in the accounting profession …’s authoritative influence over accounting standard setting and financial reporting. It focuses on the period following the collapse of …

not investigated the impact of natural calamities like flood and drought on accounting choices. This paper makes an … original contribution to the accounting literature by documenting evidence on the extent to which an act of nature, over which … management has little or no control, can influence accounting choices. …

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … enhance financial reporting.  It will first discuss the differences of historical cost accounting versus market values in the … that historical cost accounting is the more reliable method of the two, provides an equally if not more relevant income …

specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are …

With the prevalence of international markets comes the need for universal accounting standards. The International … Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of … of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse …

financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … is currently a responsibility of the Financial Accounting Standards Board, while many countries abroad utilize …

Reporting Standard (IFRS) for the extractive industries. A critical investigative inquiry of the international accounting … the International Accounting Standards Committee (IASC) by one international accounting firm, one global mining …

There has been limited accounting history research in the areas of nonprofit organisations and women in a non …-business environment. This paper addresses these two gaps by considering accounting history in a large female-managed nonprofit … unknown about the struggle to develop appropriate accounting practices in the context of organisational culture and history …

Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of …