Database Network (FADN) against the backdrop of IAS 41, the new international accounting standard on agriculture, and arrived … for the harmonisation of farm accounting practices around the world. In particular, this paper contends that there are …

Russia is in the process of converting its accounting system from the old Soviet model to one that resembles the … Russian flavor. To make the transition successful it is necessary to transform accounting education. Present practitioners … relevant accounting education literature and summarizes the results of interviews of accounting educators conducted in Russia …

and on the effects of accounting standards on financial reporting outcomes. My central thesis is that these literatures … are complementary in terms of what they have to say about understanding the effects of law, regulations and accounting …

Lang, Raedy and Wilson (2006) examine the properties of U.S. GAAP accounting numbers provided by cross-listed firms and …, and value relevance, LRW show that accounting data are not comparable across cross listed and U.S. firms, despite the fact … that all firms use the same accounting standards. In this paper, I discuss how these findings advance the literature and …

Exchange Commission to reconcile U.S. and international accounting standards. In each case, a distinct dynamic of regulatory …

Sixty Three persons served as members of the Accounting Principles Board during its operations from l959 to 1973. In … most important and controversial bodies serving the needs of the accounting profession, government, investors and the …