Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...

A great deal of disinformation has been proffered concerning the prospects for the adoption of International Financial Reporting Standards (IFRS). The elephant in the room is the USA. The USA is the last but most important hold-out. Without a US adoption of IFRS, IFRS will be relegated to a...

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