The concept of international accounting standards and taxation system is main area of discussion during this paper. In … global arena, now days the use of international accounting standards and its implementation in different industries for … international accounting as well as taxation system worldwide are addressed by different countries governments and policymakers. The …

Accounting Standards Board (IASB) is the world’s standard-setter on financial reporting. This Article focuses on the adoption of … IFRS around the world and provides a better framework for analyzing the IFRS adoption process as an example of … adopted IFRS did so under pressure from international institutions such as the World Bank and the International Monetary Fund …

In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards … examine the key issues and implications of this harmonisation of accounting standards from the perspectives of a diverse range … of worldwide stakeholders. Globalisation of Accounting Standards shows that globalisation approaches differ significantly …

This paper is a conceptual examination of global expansion of International Financial Reporting Standards (IFRS) and …-stakeholders,' and sets up a Legitimacy model that constitutionally analyzes legitimacy of global accounting standards. Drawing upon … institutional theory, this study intends to provide a new perspective to accounting literature. The Legitimacy model …

perspective of a globalized world. A comparative analysis between Czech accounting regulation and IFRS or IFRS for SMEs show the …Use of harmonized accounting standards may reduce investor’s uncertainty and can thus reduce the cost of capital. It … can significantly improve the communication between business users and all their statements. Due to the globalization of …