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Global Corporate Tax Competition for Export Oriented Foreign Direct Investment

Rendon-Garza, Jose Rene - 2006

Economic integration and mobility of capital have set the ground for a significant competition over resources. Tax competition for internationally mobile tax bases such as foreign direct investments has become an important matter of study. Nevertheless, literature has focused on a regional or...

Persistent link: https://www.econbiz.de/10009463392

Market Value vs Historical Cost Valuations of Fixed Assets in the Context of International Convergence

Varga, Alexander Y - 2011

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP. Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS? The paper...

Persistent link: https://www.econbiz.de/10009468753

U.S. GAAP Convergence to IFRS and the Risk Implications Involved in Convergence

Salzman, Benjamin J. - 2011

The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … convergence or endorsement of IFRS. The conclusion includes interviews of three Deloitte professionals on their opinions of …

Persistent link: https://www.econbiz.de/10009468755

Productivity Growth and Convergence in Crop, Ruminant and Non-Ruminant Production: Measurement and Forecasts

Ludena, Carlos; Hertel, Thomas; Preckel, Paul; Foster, … - 2006

tests for convergence amongst regions, providing forecasts for farm productivity growth to the year 2040. The results …

Persistent link: https://www.econbiz.de/10009430328