. Sokolov, Natalia V. Generalova, Iurii N. Guzov and Svetlana N. Karelskaia -- IFRS and fair value accounting in China / Songlan … (Stella) Peng and Kathryn Bewley -- Convergence with IFRS in Malaysia / Mazni Abdullah and Marizah Minhat -- The accounting … institutional context / Muhammad Jahangir Ali, Kamran Ahmed and Mohammad Zakaria Masud -- Usefulness of accounting information to …

This study responds to calls for additional research on how accounting prescriptions are being operationalised with a … specific focus on fair value accounting by individual practitioners. Detailed interviews are carried out to evaluate how … accountants understand and resist fair value accounting. The nature of resistance is used to distinguish between proponents of …

Union (EU) to adopt International Accounting Standards (IAS). Our analysis begins with the 1973 founding of the … International Accounting Standards Committee (IASC), and ends with 2002 when the binding EU regulation was approved. We document the … harmonization of international accounting standards …

global resources, easier consolidation of multinational companies foreign subsidiaries, alleviation of accounting staff …