Since 1999, the French accounting rules have been undergoing many reforms generated by the IFRS. In France, adoption of … progressive convergence of the individual accounts towards IFRS should not be done at the expense of the accounting and taxation … examine the accounting reform and the impact on tax contingencies by respecting the constraints of IFRS standards. Lastly, we …

with which economic gains and losses are captured in accounting earnings. Findings – The empirical findings indicate that …

This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession …. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results … indicate that, compared to accounting practitioners and educators, students are generally more concerned about events …

This research study examines perceptions regarding the trustworthiness and integrity of the accounting profession …. Perceptions were obtained from accounting practitioners, accounting educators, and future practitioners (students). Survey results … indicate that, compared to accounting practitioners and educators, students are generally more concerned about events …

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 … enhance financial reporting.  It will first discuss the differences of historical cost accounting versus market values in the …

The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are … Understanding, and even possibly adopting IFRS, are covered next. The risk implications if the United States were to adopt IFRS as …

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 …This paper illustrates the influence of powerful players in the setting of IFRS 6, a new International Financial … the International Accounting Standards Committee (IASC) by one international accounting firm, one global mining …

. Specifically, the focus is on the process by which the International Accounting Standards Board (IASB) developed IFRS 6 …This paper examines the role of powerful entities and coalitions in shaping international accounting standards …

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally … Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of … for domestic companies adopting the IFRS. The differences between these two standards are important because the …