accounting, finance and financial management. They are, and they are regarded as, fundamental tools — an essential element of any …

implement accrual accounting and financial reporting as the basis for their reformed financial management architectures. This … where accrual accounting and financial reporting has already been implemented within the public sector is providing a new … avenue for research in this area. This paper reviews both the previous debates surrounding the adoption of accrual accounting …

Several studies have suggested that the adoption of IFRS can enhance the quality of financial reports, in turn … introduction of IFRS guarantees consistency and compliance in practice. Given that goodwill impairment testing under IFRS presents … IFRS adopters. By examining the detailed disclosures made by 264 large listed firms in 2007, three years after Hong Kong …

discretion by large Australian and New Zealand reporting entities undertaking goodwill impairment testing pursuant to the IFRS …. The results raise doubts as to the efficacy of the IFRS impairment testing process in practice and suggest the need for … greater rigour and vigilance on the part of auditors and regulators overseeing entities reporting pursuant to IFRS. This is …

conducted under IFRS. The discretion surrounding rate selection could be used opportunistically to avoid or manage the timing of …

embedded in indigenous GAAP systems now superseded in IFRS adopting jurisdictions. The rules relating to goodwill accounting …The transition to IFRS based reporting has resulted in fundamental departures from many of the long accepted norms … generating units (CGUs), a central technical element of the IFRS impairment testing regime. These have not been subject to …

(primarily business and commercial law) and financial management, encompassing all aspects of accounting and financial reporting …