The recent accounting scandals, characterised by the Enron affair, have not been confined to the U.S.A., but have been …

) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … African Statements ofGenerally Accepted Accounting Practice (South African SGAAP). The implication ofthe acceptance of the … that there are still substantial differences between these twosets of accounting standards. No such study was conducted in …

regarding share price behaviour, and more specifically with respect to the relationship between inflation accounting and the … results by revaluing their assets and accounting for additional depreciation. Prior to 1984 a fair proportion of the companies … number of inflation accounting models were developed based either on AC 201 or other suggestions found in the literature …

Pressures for the harmonisation of accounting practice in Cameroon arose out of UDEAC Acts which had already been … OCAM Plan, a variant of the continental European uniform accounting systems. The aim of this study is threefold: (i) to … between the accounting values of the Anglophones on the one hand and those of the Francophones on the other. These results led …

(iii) how the factors/contexts affecting value relevance and pricing of the firm-level accounting fundamentals impact on … on the adequacy of the UK segment reporting accounting standard SSAP 25, and the quality of segment disclosures in the UK …, the study uncovers a range of contexts and factors that affect the value relevance and pricing of specific accounting …

The central thesis defended here is that we can have truth and objectivity in accounting. We do not contend that this … modernity to crisis tendencies in financial accounting as a way of knowing - epistemological crisis. We do contend that … accounting's tendencies to epistemological crises can, at least in theory, be overcome. We begin to defend this view by …

, United Kingdom and the United States of America established the International Accounting Standards Committee (IASC) in a bid … to confront the problems of international accounting diversities. In addition to the efforts of the IASC, various other … is to assess the extent to which the accounting measurement and associated disclosure practices of five leading countries …