This paper adopts the concept of accounting ecology proposed by Gernon and Wallace (1995) in examining the accounting … Reporting Standards (IFRS) in that country. Drawing on the literature of international accounting convergence models, the author … market effects and the potential costs of switching from Vietnamese General Accepted Accounting Principles (VN GAAP) to full …

.e. public auditors, corporate accountants and accounting academics) about issues relevant to adopting and implementing … existing Vietnamese accounting standards (VAS) to align with the current IFRS. The MoF has not yet determined whether to fully … from the Vietnamese accounting community and in turn, assist the Vietnamese accounting standard setters in making favorable …

content of Embedded Value components in comparison to the existing mandatory accounting standards. Our findings can help to … predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 …

Accounting for pension obligations has been co-evolving with political and financial economic strategies aimed to … convergence of accounting standards between private and public sectors. In this context, our article provides a theoretical … analysis of accounting for pension obligations, drawing upon a comprehensive review of existing practice and regulation. The …

tough decisions about the possible elimination of sport teams to control costs. Current accounting methods in … this paper is to respond to the call for accounting reform in intercollegiate athletics; specifically, to create a better …

accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This …

This paper examines the important but not often discussed issue of accounting in central banks. It highlights the … bank accounting. In terms of balance sheet items, we discuss banknotes, shareholders' equity, gold, foreign exchange and …

earnings quality measures, we consistently find that banking reform improves accounting quality and reduces earnings management …