The main objective of paper is to highlight on corporate governance relation with accounting standards through checking … world has been changes rapidly and dramatically requesting to harmonize accounting standards and corporate governance. The … significant review of accounting standards is moved toward fair value evaluation called “mark-to-market accounting” shown …

Accounting scandals and deficiencies in standards have persuaded international accounting standard-setters to rethink …

Accounting scandals and deficiencies in standards have persuaded international accounting standard-setters to rethink …

now that the model has become an auto-nomous, unreflected item in international accounting standards and law allowing … "creative" accounting. There is no economial relation between the future value of an underlying and it's current volatility …

Fair value convention has polarized two opposing views – the first, that fair value accounting compounds economic … hardship and distortion – and the second, that fair value accounting affords an accurate rendering of the market value of … of fair value accounting, and the main advantages and disadvantages of using fair value regime. The analysis shows that …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over …

patterns of loan loss provisions are, in part, attributable to the rules of accounting for credit risk. It compares the … national German rules with the related IFRS rules and identifies inconsistencies across different types of transactions in both … regimes. The analysis of the accounting rules is combined with an analysis of incentives for under-provisioning and/or over …

As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional … analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links …

As well as consolidating on the existing literature on fair value accounting, by way of reference to jurisdictional … analyses which include a focus on China, Japan, Brazil, and South Africa, this paper not only highlights why there is need for … a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links …