The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … importance of incentives in shaping accounting information. We provide early evidence on this debate by investigating the effects …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts' forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

Zwischen den International Accounting Standards (IAS) und der Steuerpolitik der Europäischen Kommission zeichnet sich …

This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …

Accounting Standards / International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … possible. Compared to national GAAP the advantage of IAS/IFRS as a starting point for tax accounting derives from the …

and inflation rates. China has recently adopted International Financial Reporting Standards (IFRS) in her efforts to …

The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … the mandatory adoption of IFRS has a limited impact on accounting comparability and that accounting information continues …

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 …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

Accounting standard setters are considering the wider use of fair value accounting. This paper focuses on the financial … stability implications of a move in the banking sector from the current accounting framework to full fair value accounting. A … application of fair value accounting to banks’ trading book has impacted their share price volatility. It is concluded that the …