as for the internal accounting policies. As part of the dissertation the possible impacts of financial instruments on …

, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …

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 … (IFRS). I compare the value and distribution of synergy gains for target firms from weak regulatory environments that have …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US …

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 …