, 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 study examines whether accounting quality changed following a switch from U.S. GAAP to IFRS. Using a sample of … German high tech firms that transitioned to IFRS from U.S. GAAP in 2005, we find that accounting numbers under IFRS generally … addition, after analyzing the accounting quality of firms that applied IFRS throughout the entire sample period, we find that …

do: it places specific restrictions on what constitutes admissible accounting standards. The purpose of our effort is to …

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

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

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 …

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 …

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 …

Financial statement preparers often make accounting judgments with considerable uncertainty about what future … accounting standards will require. We conduct a study in the experimental economics tradition to investigate how such uncertainty … affects preparers’ current period accounting estimates. Compared to preparers who know with certainty that future standards …