(IFRS) and the progress towards IFRS convergence in the accounting environments of China and the USA, providing useful … information on the current status and future of IFRS convergence in these countries. Design/methodology/approach – A range of IFRS …-related literature from 1993 to 2013 was analyzed to provide the current status of IFRS and to determine the past, present and future of …

Background and Evolution of IFRS, and a Discussion on Why IFRS Would Have an Impact on Industry -- 1.1 Rule-based vs. Principle …-based Standards -- 1.2 The Norwalk Agreement -- Chapter 2: Summary of Disclosures Under IFRS Standards -- 2.1 IFRS 3 Business … Combinations -- 2.2 IFRS 4 Insurance Contracts -- 2.3 IFRS 5 Non-Current Assets Held for Sale -- 2.4 IFRS 6 Evaluation and …

, chapter summaries and complex cases in each of the eleven chapters. With the International Financial Reporting Standards (IFRS …

and is not IFRS * Learning the complexities of IFRS implementation * Appreciating the contribution of IFRS to corporate … Reporting Standards has not been easy. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has …. Chorafas for this book, documented that the process of meeting IFRS requirements presents opportunities and challenges to all …

''SECRECY'' IN FINANCIAL DISCLOSURE -- DISCUSSION AND CONCLUSION -- NOTES -- 3. ADOPTION OF IFRS IN GERMANY: A NEO … ACCOUNTING MODEL -- ADOPTION OF IFRS AND ISOMORPHISM -- DISCUSSION AND CONCLUSIONS -- NOTES -- 4. THE INFLUENCE OF POWER AND … ON LEGITIMACY PERCEPTIONS AND ATTITUDES TOWARD THE IASB AND IFRS -- PROPOSED FRAMEWORK TO STUDY ATTITUDES TOWARD THE …

in both auditing and corporate governance as well as US perspective on IFRS adoption …