This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the …

, organization structure, command and control structure, information technology, cost accounting, activity based accounting, the Coca …

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP … IASB to converge U.S. GAAP with IFRS?  The paper will start by establishing that financial reporting, as it has evolved in … 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 … specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are … Understanding, and even possibly adopting IFRS, are covered next. The risk implications if the United States were to adopt IFRS as …

of international mutual funds, I find that harmonizing accounting standards (adoption of IFRS) increases foreign mutual … differences in local accounting standards are a source of the information asymmetry among investors. Using security-level holdings … fund holdings. Harmonizing accounting standards increases cross-border holdings 1) directly by reducing the information …

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 … about the usefulness of international accounting data and about the adoption effects of a change to such accounting …

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 … is currently a responsibility of the Financial Accounting Standards Board, while many countries abroad utilize …

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally … Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of … for domestic companies adopting the IFRS. The differences between these two standards are important because the …