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 …

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting …

GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, (GASB 53) significantly altered U ….S. governmental sector accounting of derivative instruments by mandating the recognition of hitherto off-balance sheet derivative … governmental accounting regulations could affect real decisions of municipal officials and therefore could potentially have public …

The paper focuses on the accounting treatment under local GAAP and IAS/IFRS and the concepts of companies that are … Greek Accounting Standards) that could impact on accounting in the industry, mainly SMEs, in the years to come and it puts …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

The current standard for accounting for stock-based compensation to employees and executives has proved to be … increasingly complex. This results in accounting information less relevant and useful. To address this issue, the accounting … standard setting body, Financial Accounting Standards Board (FASB) issued the Accounting Standard Update (ASU) 2016-09. The new …

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

This paper analyzes the accounting reasoning of two expert accounting witnesses at the 2006 trial of Enron executives … who testified that the financial reporting of Enron conformed fully with US generally accepted accounting principles [GAAP … ‘verifiably acceptable levels of accounting risk' in order to incorporate the notion of truthfulness of forecasts in accounting …

This study systematically points out where accounting problems will arise and how US GAAP and IFRS deal with these … problems. It subsequently examines the differences in oil and gas accounting under US GAAP and IFRS in order to determine the … of implementation of the standards in order to form a hypothesis on the level of prudency in both sets of the accounting …