The study aimed to explain and analyse the challenges of accounting for cryptocurrencies in light of the current … accounting framework of the International Financial Reporting Standards (IFRS) and identify an appropriate model for accounting … of cryptocurrencies. The study sample included the academicians in the accounting department of Palestinian Universities …

The paper focuses on the accounting treatment under local GAAP and IAS/IFRS and the concepts of companies that are … Greek Accounting Standards) that could impact on accounting in the industry, mainly SMEs, in the years to come and it puts …

the key accounting issues are hardly regulated at all under a long-running ‘temporary' standard. The resulting variety in … practice has not been studied by any large-scale international survey. We hand-collect data on accounting policies from the …

Accounting for extractive costs is the last major issue to remain largely unregulated by IFRS. This is despite the fact …), which has been in place since 2004, firms use a wide range of accounting policies for extractive costs, thus undermining … distinguishable methods of accounting. Along with this, we discover that disclosures are often confusing, partly because of the lack …

By adopting a political economy perspective to accounting, this paper provides an overall post …-implementation assessment of International Financial Reporting Standards (IFRS) adoption relative to the European Union's (EU's) fundamental … goal of sustainable development. The paper questions the consistency of the International Accounting Standards Board …

.Methodology/Technique – Using the accounting conservatism model developed by Basu (1997), the authors compare firm conservatism …Objective – The Indonesian Accounting Standard Authority has required companies to adopt the International Financial …. Further, accounting earnings are more sensitive to the negative return than to the positive return before the adoption of the …

Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

& convergence of accounting standard. Therefore, the purpose of this study is to investigate these factors & empirically proved the … research hypothesis. Findings reveal that depending on accounting standard used costing real estate accounting elements will … vary. Adopting internationally accepted accounting standard, for example, IFRS increase comparability & financial …

The current standard for accounting for stock-based compensation to employees and executives has proved to be … increasingly complex. This results in accounting information less relevant and useful. To address this issue, the accounting … standard setting body, Financial Accounting Standards Board (FASB) issued the Accounting Standard Update (ASU) 2016-09. The new …