This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally … for domestic companies adopting the IFRS. The differences between these two standards are important because the … implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will …

Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden …The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis …

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

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 …

This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this …-compliance with IFRS in Malaysia; (2) to determine whether corporate ownership structure, culture and corporate governance attributes … have a significant influence on the extent of compliance with IFRS disclosure requirements; (3) to identify the factors of …

die deutsche Rechnungslegung nach HGB von der nach IAS/IFRS bzw. US-GAAP abweicht und welche Ausmaße diese Abweichungen ….Nach der Einleitung werden in einem zweiten Kapitel die Rechnungslegungssysteme nach HGB, IAS/IFRS und US-GAAP einander … wissenschaftlichen Kontext. Das vierte Kapitel beginnt mit den Möglichkeiten der Implementierung von IAS/IFRS und US-GAAP in die deutsche …