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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

Leases: Off-Balance Sheet Financing and the Strive for Transparency Today

Edman, Brian R - 2011

continuing search for convergence of FASB and IASB as they strive to make leases as transparent and honest as possible. …

Persistent link: https://www.econbiz.de/10009475121

ACCOUNTING TREATMENTS ON FORESTRY SPECIAL FUNDS AND SPECIFIC PROBLEMS IN ROMANIA

Teodor, Hada; Radu, Mărginean - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1229-1239

This study, theoretically and practically, presents the accounting system for forestry special purpose funds in Romania. In addition, the main problems Romanian forestry faces nowadays are highlighted in the content, given the legislative changes expected in the near future. Accounting...

Persistent link: https://www.econbiz.de/10010685545

Some unpleasant fiscal-adjustment arithmetic

Grigoli, Francesco; Ley, Eduardo - In: European Economic Letters 3 (2014) 1, pp. 18-21

We document the immediate and permanent impoverishment effect derived from the pure accounting of cutting government expenditure. We calculate the size of this effect for European countries during the fiscal consolidation occurred in 2008-11 and for the next 20 years. The results suggest that...

Persistent link: https://www.econbiz.de/10010840482

Improving Public Financial Management in India: Opportunities to Move Forward.

Jena, Pratap Ranjan - 2013

In recent years the role of a sound PFM system to achieve the objectives of fiscal discipline, strategic planning, and improved service delivery has been getting increasing public attention in India. Since public financial management reforms undertaken intermittently over the years, have not...

Persistent link: https://www.econbiz.de/10010643236

Marco Institucional de la Contabilidad y las Finanzas

Galindo Lucas, Alfonso - Entelequia y Grupo Eumed.net (Universidad de Málaga)

Accounting and Financial methods are useful techniques for business, but their objective study should be inserted in the wider scope of Social Science. Historical issues determine policies and these ones, themselves, configure taxes and other environmental variables. Taxes, interest rates and...

Persistent link: https://www.econbiz.de/10004981883

The Rate of Return of Pay-As-You-Go Pension Systems: A More Exact Consumption-Loan Model of Interest

Settergren, Ole; Mikula, Boguslaw D. - Center for Intergenerational Studies, Institute of … - 2005

The article presents a method for calculating the cross-section internal rate of return on contributions to pension systems financed according to the pay-as-you-go principle. The method entails a procedure for valuing the contribution flow of pay-as-you-go financing, and identifies the complete...

Persistent link: https://www.econbiz.de/10005018431