This paper provides academics who intend to begin teaching IFRS with the essential information they need to keep their students current with global accounting trends. You may already have access to this article. Please Log in to check access. Previous Chapter. Next Chapter. Edward M. Werner ,.
Findings We identify instructional delivery options for teaching IFRS either as an independent course or as a supplement to an existing financial reporting, advanced accounting, or special topics course. Journal of Accounting Education 31 4 : Goeltz, R. International accounting harmonization: The impossible and unnecessary? Gois, A. Franco de Lima, N. Alves de Sousa and M. The effect of national culture on the relationship between IFRS adoption and the cost of equity capital.
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China Eastern Airlines: People's Republic of China accounting standards, international financial reporting standards, or U. He, W. Why do analysts issue sales forecasts? Evidence from mandatory IFRS adoption. Hegarty, J. Accounting for the global economy: Is national regulation doomed to disappear? Hellman, N.
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Hoogervorst, H. The imprecise nature of accounting: Questions on measurement, standards setting and the IASB's course for the future. Hope, O. Jin and T. Empirical evidence on jurisdictions that adopt IFRS.
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Journal of International Accounting Research 5 2 : Hopkins, P. A Botosan, M. T Bradshaw, C. M Callahan, et al. Horstmann, C. Playing a leadership role in international convergence. Journal of Accountancy October : Horton, J. Review of Accounting Studies 15 4 : Serafeim and I. Does mandatory IFRS adoption improve the information environment? Contemporary Accounting Research 30 1 : Houqe, M. Monem and T. Howieson, B. Journal of International Accounting Research 16 2 : Hughes, S. Journal of Accounting Education 41 : Management Accounting Quarterly Summer : Larson, J.
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McConnell, P. McEnroe, J. Are auditors of public companies prepared for the transition to IFRS? The rise and stall of U. Mintz, S. Proposed changes in revenue recognition under U. Ethics, professional judgment, and principles-based decision making under IFRS. Stober, K. Jamal, R. Bloomfield, et al.
Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement presentation.
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Morris, R. Gray, J. Pickering and S. Murcia, F. Discussion of The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: Evidence from Brazil. Murphy, M. Murphy, T. O'Connell and C. Accounting, Organizations and Society 38 1 : Neel, M. Accounting comparability and economic outcomes of mandatory IFRS adoption. Contemporary Accounting Research 34 1 : Nie, P.
Collins and S. Nobes, C. Towards a general model of the reasons for international differences in financial reporting. Abacus 34 2 : An analysis of the international development of the equity method. Abacus 38 1 : On accounting classification and the international harmonisation debate. Accounting, Organizations and Society 29 2 : IFRS practices and the persistence of accounting system classification. Abacus 47 3 : Journal of Accounting Education. View Editorial Board. Submit Your Paper Enter your login details below.
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