between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania. …This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays …

between the corporate governance issues and IFRS/IAS in the nowadays context which concerns the accounting from Romania. …This article, having as topic: ”Problematical interdependence between accounting and corporate governance in nowadays …

International accounting convergence is a highly complex process that began decades ago, emphasized globalization being … each other, as we can say that, just as IFRS, U.S. GAAP were designed as a system of principles-based accounting. In … reporting. This objective was initially assumed by the International Accounting Standards Committee (IASC), now the …

This article first presents a review and assessment of the American Accounting Association's (AAA) governance and …

Reporting Standards (IFRS). The elephant in the room is the USA. The USA is the last but most important hold-out. Without a US …). We will show that in the USA, IFRS is dead-in-the-water. Yet many commentators, officials and observers are in denial … adoption of IFRS, IFRS will be relegated to a second-rate set of standards, used by countries that cannot afford (or meet) the …

Reporting Standards (IFRS) enterprise aims to introduce a single global accounting and financial reporting language that would …A great deal of hype surrounds the so-called revolution in accounting standard setting. The International Financial …

and safety inspections of corporate property must be done pursuant to a court authorised warrant. International accounting … firms owe much of their existence and success to business corporations. As a consequence, accounting firms, through their …

debt. Disciplinary fields as varied as logic, accounting, finance, psychology, geopolitics, economics, statistics, ethics …

This paper examines the institutionalisation of extensible business reporting language (XBRL) in the USA and UK. It … between the two countries. XBRL seems to have taken deeper root in the USA than the UK primarily because of the relatively … stronger institutional 'coercive' pressures. We argue that 'normative' pressures, from the accounting profession, only play a …