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Advances in International Accounting, Volume 17 (Advances in by J. Timothy Sale

By J. Timothy Sale

Advances in overseas Accounting is a refereed, educational study annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global viewpoint. This serial examines how those advancements have an effect on the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment organisations, in addition to their influence at the schooling accountants world wide. Advances in foreign Accounting welcomes conventional and substitute techniques, together with theoretical study, empirical learn, utilized learn, and cross-cultural reviews.

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In other countries, such as Austria, Finland, and Luxembourg, the survey indicates that convergence plans are nonexistent. Per the large firms’ recommendations, these EU countries need to develop convergence plans for removing differences with IFRS within the next few years. Unless convergence plans with target dates for removing existing differences are developed, the gap between national GAAP and IFRS for many EU countries will grow considerably. Given the interrelationships among accounting standards, basic conceptual differences with existing IFRS should systematically be removed to pave the way for convergence with forthcoming international standards.

Street, D. L. (2003). Compliance with disclosure requirements at Germany’s new market: IAS vs. S. GAAP. Journal of International Financial Management and Accounting, 4(1), 64–100. Guenther, D. , & Hussein, M. E. A. (1995). Accounting standards and national tax laws: The IASC and the ban on LIFO. Journal of Accounting and Public Policy, 14, 115–141. Herz, R. H. (2003). A year of challenge and change for the FASB. Accounting Horizons, 17(3), 247–255. Hoogendoorn, M. N. (1996). Accounting and taxation in Europe – A comparative overview.

Deloitte Touche Tohmatsu (2002a). GAAP differences in your pocket: IAS and GAAP in the People’s Republic of China. Hong Kong: DTT. htm. 28 DONNA L. STREET AND ROBERT K. LARSON Deloitte Touche Tohmatsu (2002b). S. GAAP. Hong Kong: DTT. htm. Deloitte Touche Tohmatsu (2003a). Differences between Australian GAAP and IFRS and the future direction of accounting standards. Retrieved from World Wide Web: http://www. htm. Deloitte Touche Tohmatsu (2003b). IAS Plus, Asia-Pacific ed. 12 (July). Deloitte Touche Tohmatsu (2003c).

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