This paper is centred on the research related to international financial reporting standards (IFRS). IFRS are of great usefulness for countries which do not have a national standards setting body as the preparation of accounting standards involves considerable cost and, it would not be...

This paper is centred on the advanced pricing agreements (APAs). The increasing globalisation has created many challenges for multinational enterprises (MNEs) and among these are taxation and accounting related issues. Transfer pricing issues have become a major international taxation issue in...

Recent corporate collapses at the global level and increased regulatory requirements have created an increased interest in corporate governance practices across the globe. The scandals have sparked fresh debate on ethics and whether it can co-exist with strategies designed to boost performance...