(IFRS) in Australia. This is a worthwhile objective given that IFRS introduced an impairment regime, and within this regime …

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … IASB to converge U.S. GAAP with IFRS?  The paper will start by establishing that financial reporting, as it has evolved in …

The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … Understanding, and even possibly adopting IFRS, are covered next. The risk implications if the United States were to adopt IFRS as … it stands today are examined. There are numerous short-term risks if the U.S. adopts IFRS immediately, many of which …

Principles (GAAP) to International Financial Reporting Standards (IFRS) in the United States. This study targets the costs and … for the US to adopt IFRS. To ascertain the costs and benefits of the transition, this research used an online survey to … that the benefits of the conversion far outweigh the costs and therefore the US should adopt IFRS. Transitioning to IFRS …

This paper illustrates the influence of powerful players in the setting of IFRS 6, a new International Financial … Reporting Standard (IFRS) for the extractive industries. A critical investigative inquiry of the international accounting … regulatory process of setting IFRS 6 has been captured by powerful extractive industries constituents so that it merely codifies …

. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6 …

Australian decision to adopt sector-neutral International Financial Reporting Standards (IFRS). It contends that the history of …

This paper illustrates the influence of powerful players in the setting of IFRS 6, a new International Financial … Reporting Standard (IFRS) for the extractive industries. A critical investigative inquiry of the international accounting … regulatory process of setting IFRS 6 has been captured by powerful extractive industries constituents so that it merely codifies …