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 …

mounting bank failures have rekindled a debate surrounding the use of fair value accounting, with many arguing that fair value …

, 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 …

activities and proposes possible methodological procedures for accounting solutions that are in accordance with the IFRS for SMEs … SMEs and standardization of financial reporting for these businesses in the form of the IFRS for SMEs has not yet been … agricultural sector yet. This contribution deals with the potential impact of implementation of IFRS for SMEs in agricultural …

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 …

significant non-compliance with IFRS disclosure requirements. This study argues that merely mandating compliance with accounting …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 …

Adoption of international and U.S. financial accounting standards by leading German corporations presages a new era in … paper, we first introduce financial accounting standards boards, the evolution of U.S. pension accounting standards since … ERISA (1974), and the introduction of FASB 87. We emphasize the quiet campaign by national and international accounting …