The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches … perspective of newly accepted IFRS 16. The substantial change of lessee accounting embodied in IFRS 16 has its origin in the … also FASB's role and perspectives. The conceptual lease accounting approaches are discussed in general in context with …

accounting in the audience’s perception as a core part of modern corporate governance. …

This study examines whether accounting quality changed following a switch from U.S. GAAP to IFRS. Using a sample of … German high tech firms that transitioned to IFRS from U.S. GAAP in 2005, we find that accounting numbers under IFRS generally … addition, after analyzing the accounting quality of firms that applied IFRS throughout the entire sample period, we find that …

the beginning of this article sources of existence of various international accounting standards as well as primary … listed companies are mentioned. The IASB and FASB aware of the importance of this issue, put forward new similar accounting … solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …