This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementation of IFRS after 1989, when the economic...

More than half of the 163 Statements of Financial Accounting Standards issued by the Financial Accounting Standard Board (FASB) between 1973 and 2007 were passed with dissenting votes. In this study, we investigate the factors associated with FASB board members' decision to dissent. We find that...

The objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both: - Deeply held convictions about language; and - Diversity of views on key issues even within translators into one language group....

By adopting a political economy perspective to accounting, this paper provides an overall post-implementation assessment of International Financial Reporting Standards (IFRS) adoption relative to the European Union's (EU's) fundamental goal of sustainable development. The paper questions the...

Purpose: This research aims to explore the link between corporate governance mechanism and stock price crash risk under the complementary role of IFRS adoption in Pakistan.Design/methodology/approach: Data has been extracted from the financial statements of 155 non-financial firms listed in PSX...

La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...

In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the following four income tax notes and survey the area of research literature dealing with the information content provided by U.S. GAAP: (1) unrecognized tax benefits, (2) valuation...

Cryptocurrency has attracted more attention recently. With the rapid increase in popularity of cryptocurrencies' transactions it is necessary to adopt a unified approach to this novel, 21st century phenomenon. Since 2009, when the first cryptocurrency Bitcoin was created, thousands of other...

There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence, this article focuses on such an examination within financial statements reported for 2015 by entities listed on PSE and investigates whether these reports meet the minimum...

Die Öffnung des deutschen Bilanzrechts bewirkt eine zunehmende Anwendungsbreite von internationalen Rechnunungslegungsnormen (wie insbesondere der US-GAAP und der IAS) für deutsche Rechtsanwender;1 die heterogenen Normtypen und die – damit einhergehend – unterschiedlichen ökonomischen...