ABSTRACT The aim of this paper was to analyze the accounting treatment used by companies in Brazil that have investments joint operations, light Brazilian and international standards. There are no doubts about be consolidated statements, but a divergence identified between standards relation individual statements. IFRS 11 determines investors recognize values operation proportionally separate H...

Research aims: This study aims to test and analyze whether there is an effect of government openness, financing, economic growth, audit opinion, prior experience with IFRS in the public sector on level local accounting disclosure based IPSAS.Design/Methodology/Approach: The population this was all governments Indonesia 2016-2020. samples selected for use were 64 governments, following sample cr...

A ngus Thomson of the Australian Accounting Standards Board (AASB) states that: ‘Australia definitely adopts IFRSs’ (Thomson 2009, p. 153). This was in response to Nobes (2008, p. 283) who wrote that: ‘Australia has chosen not to “adopt” IFRS, but to converge its standards with IFRS’. The distinction has major legal and political aspects. It can affect preparers, auditors and users. This paper ...

a r t i c l e i n f o This exploratory study empirically examines the degree to which the Japanese accounting academics is exposed to the IESs and explores their perception of the importance of global harmonization in accounting education in terms of ensuring quality global control of the accounting profession. Responses from 76 questionnaires found that accounting staff, particularly in the po...

Harmonisation of accounting standards has been an important process in response to globalisation of capital markets. “The globalisation of capital markets and the developments in telecommunications and the internet bring new significance to the need for comparable and transparent financial reporting and require new thinking by companies, investors, creditors and auditors about what financial in...