Barthelme et al. (2018) examine the real effects of pension accounting regulation and provide evidence consistent with …

GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, (GASB 53) significantly altered U ….S. governmental sector accounting of derivative instruments by mandating the recognition of hitherto off-balance sheet derivative … governmental accounting regulations could affect real decisions of municipal officials and therefore could potentially have public …

This paper studies real effects arguments – claims that accounting standards causally affect preparers’ actions in the … real economy – in the context of IFRS standard setting. To identify such real effects arguments, we apply semi …-automated content analysis to the 426 due process documents and the 1,727 comment letters related to the IASB’s lease accounting project …

accounting harmonization by way of IFRS adoption, this paper reviews selected literatures on consequences of IFRS adoption. This …Conventional and commonly held wisdom with respect to the adoption of International Financial Reporting Standards (IFRS … entire jurisdictions harmonizing on IFRS. Driven by this fact, quests for knowledge about the dynamics and contexts that lead …

China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate … model indicate that China's accounting reforms, including convergence with the IFRS, are significantly associated with the … the Chinese government) this study proposes that China should continue its IFRS-based domestic accounting standards and …

the IFRS has reduced levels of conservatism. The Indonesian Accounting Standard Authority may rely on these results to …Objective – The Indonesian Accounting Standard Authority has required companies to adopt the International Financial … Reporting Standard (IFRS) since its adoption in 2012. The new standard emphasizes relevance, while the previous standard focused …

to be consistent with the architecture for IFRS Accounting Standards, emphasising the connections between sustainability …In 2023 the IFRS Foundation published its first two IFRS Sustainability Disclosure Standards. Those standards were …

required but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by …As of January 1, 2013, most of the world financial market economies are using International Reporting Standards (IFRS …, Canada, Australia, Japan and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still …