accruals in Ireland for government accounting. Due to issues with the comprehensiveness and legibility of the current financial … international standards for its departments and offices and harmonise accounting standards used by entities within the general … risks. Beyond the adoption of accrual accounting, this report proposes that the Irish Government considers modernising its …

. Sokolov, Natalia V. Generalova, Iurii N. Guzov and Svetlana N. Karelskaia -- IFRS and fair value accounting in China / Songlan … (Stella) Peng and Kathryn Bewley -- Convergence with IFRS in Malaysia / Mazni Abdullah and Marizah Minhat -- The accounting … institutional context / Muhammad Jahangir Ali, Kamran Ahmed and Mohammad Zakaria Masud -- Usefulness of accounting information to …

This study responds to calls for additional research on how accounting prescriptions are being operationalised with a … specific focus on fair value accounting by individual practitioners. Detailed interviews are carried out to evaluate how … accountants understand and resist fair value accounting. The nature of resistance is used to distinguish between proponents of …