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Full-Text Articles in Business
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, …
Continued Impact Of International Financial Reporting Standards On U.S. Generally Accepted Accounting Principles, Sylwia Gornik-Tomaszewski, Victoria Shoaf
Continued Impact Of International Financial Reporting Standards On U.S. Generally Accepted Accounting Principles, Sylwia Gornik-Tomaszewski, Victoria Shoaf
Journal of Global Awareness
The milestone outcomes of over a decade of close cooperation between the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) on the convergence of U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS) have been highly publicized in the professional media. Great attention has been paid to such joint FASB and IASB projects as accounting for business combinations, fair value measurement, and revenue recognition. The impact of U.S. GAAP on IFRS has also been discussed and highlighted in many professional and academic resources. It should come as no surprise since FASB is …
Ukrainian Financial Reporting: The Need For Change, Eldar Maksymov, Dr. Earl K. Stice
Ukrainian Financial Reporting: The Need For Change, Eldar Maksymov, Dr. Earl K. Stice
Journal of Undergraduate Research
Ukraine is an Eastern European country with a history of volatile economic climate. The future success and stability of the Ukrainian economy will largely depend on the government’s actions to make the economic climate more attractive to foreign investors through reforms. One area where change is needed the most is the area of financial reporting. The current accounting standards do not ensure that investors receive adequate financial information about the reporting company.