the beginning of this article sources of existence of various international accounting standards as well as primary … listed companies are mentioned. The IASB and FASB aware of the importance of this issue, put forward new similar accounting … solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

There are two important points in which in which we need assets and liabilities measured in financial accounting: on … initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …

acquis communautaire for the field of the accounting of the corporations: The Fourth Guideline of the Counsel (78/660/EEC …

US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … the world could be rich sources of inspiration that would help to improve the Czech accounting legislation, the Czech … accounting standards and their interpretations. Where it is appropriate the paper also brings inspiration for solving partial …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …