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Full-Text Articles in Accounting
The Relevance Of Ifrs Accounting Information: Evidence From A Pure Ifrs Environment, Muiz Abu Alia, Khairieh Amarneh, Islam Abdeljawad
The Relevance Of Ifrs Accounting Information: Evidence From A Pure Ifrs Environment, Muiz Abu Alia, Khairieh Amarneh, Islam Abdeljawad
An-Najah University Journal for Research - B (Humanities)
The International Financial Reporting Standards (IFRS) are supposed to raise the value relevance of accounting information and thus ensure its usefulness for users. Most of the studies on the relevance of IFRS-based accounting information were conducted in countries that had previous accounting standards before the adoption of IFRS. However, the relevance of accounting information is influenced by the accounting traditions inherited from previous practices. This study provides distinctive evidence on the relevance of IFRS accounting information by examining the association between accounting information prepared by Palestinian companies and share prices. Palestine represents a pure IFRS environment since IFRS is its …
The Nature Of Accounting Standards Used In The Palestinian Financial Reporting, Tawfeeq Abu-Sharbeh
The Nature Of Accounting Standards Used In The Palestinian Financial Reporting, Tawfeeq Abu-Sharbeh
Journal of the Arab American University مجلة الجامعة العربية الامريكية للبحوث
The primary objectives of this study are to investigate the nature of the prevalent accounting standards in Palestine, their suitability to the Palestinian environment, and how to bridge the gap between them in order to enable Palestine to share the whole world the International Financial Reporting Standards (IFRS). This study used a stratified sample, which consisted of 82 subjects of both practitioners and academic groups in Palestine selected randomly from the population of accounting instructors in Palestinian universities, and professionals that included both the preparers and users of financial statements in the Palestinian environment mainly in the West Bank. Then, …
Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church
Deciding When And How To Impair Goodwill: The Case Of Enervate Inc., Jason Porter, Jane M. Weiss, Philip Church
The North American Accounting Studies
Constituents to the accounting profession recommend that educators teach critical thinking skills, thus improving accounting graduates’ abilities to achieve long-term career success. Students in upper division accounting courses possess the basic understanding of accounting principles and are provided new content requiring analysis and evaluation, which makes these courses a good setting for motivating students to develop critical thinking skills. This paper discusses an exercise for upper division accounting courses that provide students the opportunity to examine the challenging concept of goodwill impairment for a parent company with three separate subsidiaries. The suggested exercise requires students to research, properly cite, and …