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 …

of the data, reported in this article, the authors identify and explore significant differences between accounting … for recruitment and retention of accounting academics specifically, and business academics generally. …

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 …

The dissertation compares the HGB-, US-GAAP and IFRS standards regarding the accounting for software. The analysis …Die Arbeit stellt die Grundsätze zur Bilanzierung von Software nach US-GAAP, IFRS und HGB gegenüber. Dabei werden … deals with accounting problems of the producer of software as well as of the user of software. The center of the examination …

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 …

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 …