According to accounting and auditing standards, external auditors and management must both independently monitor … quality, accounting performance, and CEO-age and the information in goodwill impairment is incremental to the announcement …

(Stella) Peng and Kathryn Bewley -- Convergence with IFRS in Malaysia / Mazni Abdullah and Marizah Minhat -- The accounting …. Sokolov, Natalia V. Generalova, Iurii N. Guzov and Svetlana N. Karelskaia -- IFRS and fair value accounting in China / Songlan … professional investors in an IFRS environment : the case of China / Guoqiang Hu, Hui Lin and Jason Zezhong Xiao -- The accounting …

Since 1998, the world's leading experts on accounting and regulation have convened in a series of workshops to explore …, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the … negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a …