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 …

, and the publication of standards related to the profession of accounting & auditing has been to put into practice a … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … professionals interested in accounting and auditing about application and development of international financial reporting standards …

the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair …-related disclosures as a signal of truthful goodwill accounting and this “signaling effect” partially offsets the “audit risk effect” of …

for some countries, lack of accounting and legal infrastructure in some emerging countries, the structure of IASB itself …

accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This … Kingdom, Germany, Spain, Norway, Greece, Poland, Belgian, France, Italy, Turkey, United Arab Emirates (UAE), Kuwait, Jordan …

goodwill impairment depends on the strength of national accounting and auditing enforcement systems: in countries with weak …

business organizations in Kosovo with the International Financial Reporting Standards and Kosovo Accounting Standards as …

consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may … control for firm-level reporting incentives when gauging the effects of a change in accounting standards. However, companies … still have some flexibility in their choice of auditor, and the later has a significant say on the accounting policy. We use …