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Wing W. Poon
The SEC issued the ?Commission Statement in Support of Convergence and Global Accounting Standards? in February 2010 to reaffirm its position that IFRS was best positioned to serve as the single set of high-quality globally accepted accounting standards ...
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A. Bruce Caster, Wanda K. Causseaux
Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold. Students are rarely challenged to compute o...
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George Schmidt,Kaitlyn Schoeppey
Pág. 29 - 50
AbstractAccounting is a byproduct of its environment. It takes information and transmits it for users that are both internal and external to the company. The United States has been working to converge with IFRS since the Norwalk Agreement in 2002....
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Mattheus Theodorus Mey
The International Accounting Standards Board envisions the global acceptance of International Financial Reporting Standards (IFRS). Despite attempting convergence with IFRS, some national accounting standard setters, such as in India allow for certain ca...
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Ratna Wardhani
Pág. 267 - 282
The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting ...
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