This paper provides evidence on how the International Accounting Standards Board (IASB) generates accounting standards …

that U.S. accounting standards have adopted. Many argue that a more principles-based approach to standards setting …, typified by international accounting standards, would improve the quality of financial reporting and strengthen the auditor … early 2009, the U.S. appeared poised to transition U.S. accounting standards to international accounting standards. The …

The convergence process of national accounting practices into international standards requires significant changes on … accounting regulation. Brazil has many examples of that: the creation of the Brazilian Accounting Standards Committee (CPC), the … International Accounting Standards Board), translated by CPC and approved by CVM. It is expected that accountants and auditors are …

After many years of debating the appropriate treatment for goodwill, Malaysia finally has an enforceable accounting …

combinations standards converge US GAAP and IFRS in all but the calculation of non-controlling interests. Although the accounting … community widely acknowledges the benefits of accounting harmonization, the drafts of new standards were met with overwhelming … flavoured accounting standards) …

This paper seeks to determine the impact of NASB Act 2003 on compliance with accounting standards on employee …