accounting, legal, regulatory and technological infrastructure in Nigeria and the delay by U.S., one of the major trading …

, Canada, Australia, Japan and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still … required but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by … an Intermediate Accounting II, Accounting Theory, Financial Statement Analysis or an International Accounting class, as …

, Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … case study is suitable for use at both the undergraduate and graduate levels. It may be used in an Intermediate Accounting …

players with cross-listing in the United States are analyzed. Thus, even with a unique set of high quality accounting …

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 …

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically …, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on … the findings do not reveal significant changes in the choice of management accounting practices and techniques, after the …

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … initiated a general financial management reform program which includes the transformation of financial accounting. The public … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to …

An important application for financial accounting theory is in accounting standards, for which clarity of conceptual … accounting standards themselves. Moreover, this absence does not result simply from a failure to apply theory that is well … implications both for accounting theory with respect to recognition and measurement and for the application of that theory in …

will also contribute to the knowledge and application of Financial Accounting System and Accounting Theory.Type of Paper …