This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based on the theoretical dimensions of...

Industry accounting is a branch of accounting that deals with the processing, analysis, and reporting of financial information in an industrial context. The industrial sector generally involves various types of business entities operating in manufacturing, trading, services, mining, and other...

The extractive industry covers a wide range of activities, including the exploration, production and sale of non-renewable natural resources such as minerals, oil and natural gas. In general, these activities are characterized by a high degree of risk. There is a risk that exploration will not...

Understand and explain the benefits and consequences of international financial reporting standards (IFRS) convergence from the expected timeline for convergence. Accountants must be able to record and report transactions involving the exchange of US dollars in foreign currency

Understand and explain the benefits and consequences of international financial reporting standards (IFRS) convergence from the expected timeline for convergence. Accountants must be able to record and report transactions involving the exchange of US dollars in foreign currency

In 2023 the IFRS Foundation published its first two IFRS Sustainability Disclosure Standards. Those standards were guided by an architecture, or blueprint, that I developed for a comprehensive set of reporting requirements that would ensure that sustainability-related disclosures would become...