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growth and convergence from a time series perspective focusing on regional labor markets. The second paper uses microdata to … evaluate what is termed conditional sigma convergence. Finally, the third paper uses innovations, as proxied by patents, and … “Stochastic Convergence and Regional Disparities: An Application to Urban Wages in Colombia” develops a model for real wages in …
Persistent link: https://www.econbiz.de/10009477831
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
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
, conditional and sigma convergence of GDP growth per capita in the farming field forthe brasilian states in the period of 1980 to … existence of sigma convergence. …
Persistent link: https://www.econbiz.de/10009443814