Committee in charge: David Guenther, Chairperson, Accounting;Steven Matsunaga, Member, Accounting;Linda Krull, Member …, Accounting;Bruce Blonigen, Outside Member, Economics … (IFRS). I compare the value and distribution of synergy gains for target firms from weak regulatory environments that have …

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

Accounting according to the German Commerical Code (HGB) differs from the IAS/IFRS and US-GAAP standards and to assess the extent …) with the IAS/IFRS and US-GAAP standards. Afterwards, it describes and compares the accounting regulations in terms of … die deutsche Rechnungslegung nach HGB von der nach IAS/IFRS bzw. US-GAAP abweicht und welche Ausmaße diese Abweichungen …

zudem ein Lösungsvorschlag von DSR und EFRAG vor.Die Dissertation untersucht die Probleme im Rahmen der IFRS … partnerships under the IFRS with regard to the distinction between liabilities and equity as well as the published proposals …

In recent years there has been a debate in Germany as to whether German GAAP accounting should be replaced by IFRS … accounting. Besides that, it has been discussed how IFRS accounting regulations for insurers should be designed. In the view of … IFRS-Rechnungslegung abgelöst werden sollte. Des Weiteren wurde diskutiert wie das von Versicherungsunternehmen …

European Union (EU). Theaccounting standards that were accepted, are the International Financial ReportingStandards (IFRS …) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … required compliancewith IFRS was 1 January 2005. At the time when the regulation was accepted, mostcompanies that were listed …

Australia was the first country to develop a financial accounting standard on self-generating and regenerating assets …

In economic and financial communication, the common language is represented by accounting rules consenting the process … it occurs the necessary accounting normalization process, involving a complex of rules set to uniform criteria which are … specific, or may derive from accounting practice can be established through legislation. The paper is presenting the …

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 …