financial reporting standards are set in the United States and around the world, the Financial Accounting Standards Board and … the International Accounting Standards Board will be studied. Setting financial reporting standards in the United States … International Financial Reporting Standards, maintained by the International Accounting Standards Board. After detailing the …

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data.Moreover, in the year of switching from German GAAP to US …

reporting writedowns of long-lived assets. Moreover, the frequency and dollar amount of asset writedown announcements that led … primary objectives. First, it investigates the effects of SFAS No.121 on asset impairment reporting, examining whether SFAS No ….121 reduces the magnitude and restricts the timing of reporting asset writedowns. Second, the study compares the …

management, audit committees and the auditing and financial reporting environment. This case is appropriate for use in an …

according to IFRS. Therefore, differences between loan loss provisions and expected losses should only result from different … loan that is in favor of the basic idea of IFRS. Suggestions for changes in current accounting and capital requirement …

IASB to converge U.S. GAAP with IFRS?  The paper will start by establishing that financial reporting, as it has evolved in …The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … enhance financial reporting.  It will first discuss the differences of historical cost accounting versus market values in the …

The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … Understanding, and even possibly adopting IFRS, are covered next. The risk implications if the United States were to adopt IFRS as … it stands today are examined. There are numerous short-term risks if the U.S. adopts IFRS immediately, many of which …

of international mutual funds, I find that harmonizing accounting standards (adoption of IFRS) increases foreign mutual …

Principles (GAAP) to International Financial Reporting Standards (IFRS) in the United States. This study targets the costs and … for the US to adopt IFRS. To ascertain the costs and benefits of the transition, this research used an online survey to … that the benefits of the conversion far outweigh the costs and therefore the US should adopt IFRS. Transitioning to IFRS …

Financial Reporting Standards Foundation, el European Financial Reporting Advisory Group y la autoridad bursátil de Estados …