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Why Do Countries Adopt International Financial Reporting Standards?
Financial Reporting International Accounting Globalized Economies and Regions Network Effects Standards Adoption
2015/4/23
In a sample of 102 non-European Union countries, we study variations in the decision to adopt International Financial Reporting Standards (IFRS). There is evidence that more powerful countries are les...
Bank Accounting Standards in Mexico. A Layman's Guide to Changes 10 Years after the 1995 Bank Crisis
Globalized Firms and Management Accounting Standards Financial Crisis Banks and Banking Banking Industry Mexico
2015/4/22
After the 1995 crisis, the Mexican banking system experienced significant changes in bank accounting standards. Most of these changes took place between 1996 and 2001, and had a significant impact in ...
To provide you with an overview of the activities and projects
that collectively make-up the IASB’s Disclosure Initiative.
Real Estate Bubbles and the Economic Crises: The Role of Credit Standards and the Impact of Tax
the institute of revenues rating valuation property tax
2011/9/11
This paper was presented at the 12th International Conference, Land Value Capture in Urban Development: Role of Property Tax in Local Finance, held in Warsaw, Poland, June 23 and 24, 2009. The confere...
The Scope and Practice of Comprehensive Financial Planning: Survey Results, Current Standards, and Engagement Letter Recommendations
Comprehensive Financial Planning potential legal liability improving engagement
2011/8/20
This paper examines the issue of whether the adjective "comprehensive" is appropriate for describing professionals who provide financial planning advice to individuals. We first consider how the term ...
A Multi-Country Analysis of Achievements and Inequalities in Economic Growth and Standards of Living
A Multi-Country Analysis of Achievements Inequalities Economic Growth Standards of Living
2010/10/8
This paper compares achievements and inequalities in standards of living across countries. Achievement is measured by an index constructed to reflect greater achievement for an increase in the standar...
Living Standards Measurement Study (LSMS) household surveys have become an important tool in measuring and understanding poverty in developing countries. The Development Economics Research Group (DECR...
Asia’s Race to Capture Post-MFA Markets: A Snapshot of Labor Standards, Compliance, and Impacts on Competitiveness
Asia’s Race Post-MFA Markets Labor Standards
2009/9/1
Labor regulations designed to protect workers, promote workplace equality, and improve working conditions achieve social objectives and affect international competitiveness. Considering these dual out...
The Accounting Standards Board（图）
Accounting 会计
2007/12/19
The role of the Accounting Standards Board (ASB) is to issue accounting standards. It is recognised for that purpose under the Companies Act 1985. It took over the task of setting accounting standards...
SEC Announces Next Steps Relating to International Financial Reporting Standards
financial reporting foreign private issuers
2007/4/28
26 April 2007，Washington , D.C. , April 24, 2007 – Following up on its roundtable last month, the Securities and Exchange Commission today announced a series of actions it intends to take relating to ...
Department of Energy Requests Fast Track Rulemaking for Implementing Energy Efficiency Standards
energy efficiency standards home appliances
2007/3/8
February 26, 2007，WASHINGTON, DC – U.S. Department of Energy (DOE) Secretary Samuel W. Bodman today sent legislation to Congress requesting authorization that would significantly speed up the process ...