already enjoy. Adopting International Accounting Standards (IAS) is seen as one way to overcome this barrier and many …

and pooling of interests (or merger) method of accounting for business combinations. The decision of the CASC in Statement … reconciled framework. In particular, the Chinese standards setters have sought to develop an approach to accounting for business …In 2006, the China Accounting Standards Committee (CASC) issued its Statement No. 20, which permits both the purchase …

This paper explores the perceived role of accounting in Russia, a country transitioning from a post-socialist to a … market economy. A survey was conducted to examine the public views on (1) the main functions of accounting, (2) the primary … statements' reliability, and (5) the importance of reliable financial information. Our results show that the Russian accounting …

Accounting for pension obligations has been co-evolving with political and financial economic strategies aimed to … convergence of accounting standards between private and public sectors. In this context, our article provides a theoretical … analysis of accounting for pension obligations, drawing upon a comprehensive review of existing practice and regulation. The …

Russia is in the process of converting its accounting system from the old Soviet model to one that resembles the … Russian flavor. To make the transition successful it is necessary to transform accounting education. Present practitioners … relevant accounting education literature and summarizes the results of interviews of accounting educators conducted in Russia …

This paper discusses how the reform of university accounting programs has been accomplished in Armenia and Bosnia and …

This study compares and contrasts the accounting education provided by Russian universities with that given at American … compared and evaluated. Accounting educators at five Russian universities were also interviewed. The information gathered … during the course of those interviews is also discussed. It was found that Russian accounting students spend a significantly …

Standard setters have sought a conceptual framework to guide development of a consistent set of accounting standards … to justify a wide range of actual accounting standards. Second, all accounting issues are viewed as being conceptual … standard setting bodies. Associated with each conceptual issue is an accounting duality; in some cases one side (e.g., stocks …

We experimentally explore how common knowledge provided by accounting systems affects investors' decision and shapes … the formation of security prices over time. We design alternative accounting structures and run experiments in artificial … security markets framed by these structures. In sessions where investors receive exogenous accounting information about …