, Canada, Australia, Japan and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still … required but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by … an Intermediate Accounting II, Accounting Theory, Financial Statement Analysis or an International Accounting class, as …

, Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … case study is suitable for use at both the undergraduate and graduate levels. It may be used in an Intermediate Accounting …

This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and … accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted …, several accounting rules were transferred from IFRS to German GAAP with some modifications, and disclosure requirements were …

Accounting choice decisio ... …

This paper aims to present comparison of conceptual frameworks issued by the Malaysian Accounting Standards Board (MASB …) (fully converge to the standards issued by the International Accounting Standards Board) and the Accounting and Auditing … Organization for Islamic Financial Institutions (AAOIFI). The research is motivated by the introduction of accounting standards by …

This paper investigates the change in accounting quality when firms shift from a revenue-oriented historical cost … accounting regime as Norwegian GAAP (NGAAP) to a balance-oriented fair value accounting regime as International Financial … Reporting Standards (IFRS). Previous studies have demonstrated mixed effects on the accounting quality upon IFRS adoption. One …

finds that valuation usefulness of earnings to book value per share (accounting valuation) has reduced …

perceptions from Vietnamese accounting practitioners and academics with regard to the optimal approach and timeline for IFRS … Vietnamese auditors, accountants and accounting academics in relation to perceptions of IFRS and its suitability for Vietnam. A … findings will provide evidence based outcomes for Vietnam which will better prepare policy makers, accounting practitioners and …