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 … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the …

Prior to Statement of Financial Accounting Standards No.121 (SFAS No.121): Accounting for the Impairment of Long … reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission …

nach IFRS/IAS bzw. US-GAAP zu beachtenden Vorschriften, hat sowohl die Deutsche Börse AG als auch das DRSC Vorschriften für …

fundamental issue in the accounting literature, prior studies generally focus on how performance relates to the disclosure of …

Committee in charge: David Guenther, Chairperson, Accounting;Steven Matsunaga, Member, Accounting;Linda Krull, Member …, Accounting;Bruce Blonigen, Outside Member, Economics … two specific strategies I examine are cross-listing and voluntarily adopting International Financial Reporting Standards …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

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 …

of international mutual funds, I find that harmonizing accounting standards (adoption of IFRS) increases foreign mutual … differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings … fund holdings. Harmonizing accounting standards increases cross-border holdings 1) directly by reducing the information …