attributes initiated recently by the International Accounting Standard Board (IASB) in their efforts to reflect more relevant … regulators, on the one hand, and accounting standard setters and investors, on the other. Findings – The propositions constitute … a significant departure from current accounting practices in that all financial assets and liabilities should uniformly …

initiatives associated with developing a more comprehensive national accounting framework in relation to public and private sector … national accounting framework that fully incorporates the impact of intangible asset investments upon national growth and …

“fair value accounting,” particularly in respect of the treatment of acquired “goodwill” shown on consolidated balance … intentions of accounting policy makers in relation to fair value acquisition accounting and evaluates the empirical evidence … relating to corporate behavior in this area. Findings – Despite the presumed benefits associated with fair value accounting, it …

on the balance sheet of UK‐based corporate businesses. Also explains how new and proposed provisions from the Accounting …, management will be required to apply a greater focus on their property portfolio in order to meet the relevant accounting …

Purpose – The International Accounting Standards Board (IASB) is proposing a fundamental change to the way lease …/methodology/approach – This article explains why the IASB decided to add a project on lease accounting to its agenda; outlines the proposed … approach to lessee accounting; discusses how the proposals will affect lessors of real estate; and describes the next steps in …

Purpose – The purpose of this paper is to express a viewpoint in respect of proposed changes to accounting for leases …. It aims to present a summary of accounting principles and behaviours in the property leasing markets. Design … Accounting Standards Board (IASB). Findings – The value of reflecting leases on the balance sheet can be determined by close …

and effects. Design/methodology/approach – An empirical approach is used based on the content analysis of the accounting … materialisation of the IASB and FASB objective regarding the FV accounting convergence and underlines certain dissimilarities … preference for the seller's perspective, cannot cover all the situations that imply FV accounting and discriminate the users of …

anecdotal evidence also suggest that, for insurance companies, the lack of familiarity with the regulatory and accounting … is the analysis of derivative usage by insurers based on recent data. The brief description of accounting and regulatory …

professional services industry from the perspective of the triple‐entry framework of the momentum accounting theory of Yuji Ijiri …