The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting …

the beginning of this article sources of existence of various international accounting standards as well as primary … listed companies are mentioned. The IASB and FASB aware of the importance of this issue, put forward new similar accounting … are divided into three groups of differences (basic, accounting and other lease issues). The main objective of this …

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS … between three groups of countries, based on the similarity of their accounting practices: 1) Australia and New Zealand, 2) USA … evidence of differences in accounting practices to a broader set of countries, but mainly by suggesting an economic explanation …

Account) while following the accounting principles and methods outlined in the SEEA Central Framework (SEEA-CF). This approach … gaps and accounting issues in the US context more specifically …

of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub … widely agreed that asymmetric timely earnings increase the contractual efficiency of accounting information, I first test … whether firms with more asymmetric timely earnings produce more valuation-useful financial accounting information. Second, I …

In this paper, we present a review of tax research in accounting. We outline U.S. GAAP accounting rules for the …, and (4) book-tax differences. Building on this, we present the accounting rules for comparable income tax notes following …

of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub … widely agreed that asymmetric timely earnings increase the contractual efficiency of accounting information, I first test … whether firms with more asymmetric timely earnings produce more valuation-useful financial accounting information. Second, I …