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Integrating Prediction Markets into the Due Process of International Accounting Standard Setting - A Possible Path to Achieving Legitimate Accounting Standards
Eisenschmidt, Karsten - 2017
development in order to assure the legitimacy of IFRS. They refer to the constitutional economics concept of hypothetical consent …
Persistent link: https://www.econbiz.de/10012973424
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Current Debates Regarding International Accounting Harmonization, Standardization and Compliance
Anghel, Ioana - 2016
describing the advantages, concerns, success and flaws of the IAS/IFRS framework …The central goal of the adoption of the IFRS was to improve the quality of accounting information and to ensure greater … paper traces the evolution of international accounting harmonization, standardization and uniformity with the aim of …
Persistent link: https://www.econbiz.de/10012990110
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Convergence of Accounting Standards to International Financial Reporting Standards
Jain, Dhiraj - 2015
Purpose: Convergence of accounting standards to IFRS has become an important issue in the present era of globalization … standards, advantages of convergence to accounting standards, challenges in adopting IFRS and the responsibility of training of … they must train themselves for IFRS and even audit firms must arrange training for their employees and partners …
Persistent link: https://www.econbiz.de/10013033753
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Accounting quality in private firms during the transition towards international standards
Valentincic, Aljosa; Novak, Aleš; Kosi, Urska - In: Accounting in Europe 14 (2017) 3, pp. 358-387
Persistent link: https://www.econbiz.de/10011997833
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Need for Harmonization of International Accounting Standards
Mohamed, Sa'eed Hassan - 2023
Accounting is simply the language of business; like any other field of knowledge, it has its own rules, regulations, and standards, which differ from region to region, country to country, and economy to economy. Having single, universal standards is the dream of many accounting practitioners,...
Persistent link: https://www.econbiz.de/10014265320
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Maintaining and extending hegemony : the politics of accounting standard setting
Warren, Rebecca - In: Critical perspectives on accounting : an international … 99 (2024), pp. 1-20
Persistent link: https://www.econbiz.de/10015065525
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Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 … became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on … IAS a fully hedged bank can portray its zero economic earnings in its financial statements. As Old IAS offer much …
Persistent link: https://www.econbiz.de/10009765358
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Forderungsbilanzierung von Kreditinstituten : kritische Analyse von HGB-, US GAAP-, IAS-Vorschriften und "fair value model"
Sittmann-Haury, Caroline - 2003 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001738496