SEARCH RESULTS

IFRS guidance pertaining to revenue recognition tends to be less extensive than that of GAAPs. Nor does the IRFS contain industry-...

rely on information flow and also trust. Annual accounts are a major tool used by potential investors to assess an investment. Alt...

and the US GAAP for fair value measurement and for disclosing that information. The suggestion was to have wording that was identi...

a qualified actuary, under IAS 19 this is recommended by not mandated. The calculation of the obligation is calculated in a slight...

principles of accounting in the U.S. (Larson et al, 2001). Since that time, a number of authoritative bodies have been instituted ...

difference there is a very persuasive argument in terms of practical costs and implication, especially when the importance of priv...

This 12 page paper considers how and why it was determined by the AASB that international financial reporting standards should be ...

standards, but is further defined in individual standards. .The concept of fair value became an issue that would have pote...

to United Group Ltd. As part of the growth there has been a strategy of acquisition, companies acquired which have added r...

2002). The adjustments were ?14 million for 2001 and in 2000 there was an adjustment of ?21.5 million including an adjustment of ?...

discusses internal controls in its report, Enterprise Risk Management - Integrated Framework. COSO defines internal control as a ...

a result of ending some of the companys more obscure partnerships (Leonard, 2001). And, it was these partnerships that severely h...

some difference. The major difference is the culture and the economy. It is hypothesised that there will be major difference in en...

This research paper explains accepted accounting principles, such as the GAAP and the writer discusses how differences between the...

In nine pages international accounting standards are examined in terms of investments, cash flow reporting, retirement benefits, t...

IFRS will face a number of barriers, even these Securities and Exchange Commission (FTC) has backed the convergence between the US...

many in the accounting profession in Australia that there was a need for renewal of standards, which had become outdated. There wa...

the companys present and future performance, rather than past history (Managerial accounting - an introduction). They relate only ...

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

easy to obtain. However, with organisations such as the Institute of Islamic Banking and Insurance in London there is a good sourc...

17.20). The payments on the finance he should be apportioned between the charge for finance, and the outstanding liability (seen u...

cash flow statements are converged, with one exception, IAS does not prohibit the cash flow per share from being included, just as...

AASB along with many other national accounting boards all see it as necessary for international co-operation and understanding tha...

this it may be expected that Australia may be ahead on the way that regulation are implemented and the goals that are being espous...

Companies that operate in different accounting jurisdictions may have to comply with different accounting standards. This paper is...

This paper presents four issues relating GAAP. The author addresses the origins and authority of GAAP, Malaysia's equivalent to G...

In thirteen pages this paper compares South Africa's accounting structure to the U.S. and considers its international accounting s...

2003). It is believed, by many experts, that adoption of IAS by most countries (the United States included) will end up establishi...

important. It is also not limited to those nations with a well-established corporate base, either. Many of the worlds developing...

Standards Board (IASB). The board is made up of representatives from the accounting professions in many countries, and the standar...