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 …

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 …

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

The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting … Financial Reporting Standards (IFRS) from foreign-private issuers without reconciliation to U.S. GAAP (the SEC subsequently … the implementation of uniform standards and that compliance to IFRS or U.S. GAAP by foreign firms is a concern, foreign …

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 … “implementing IFRS” or those “intending to implement IAS/IFRS” with a focus on companies in the food & beverages industry: alcohol …-free beverage sector in Greece and worldwide. Financial statements under IFRS are designed to meet the common needs of a wide range …

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 …

, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …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 …

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 …