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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.

Gong, J. J and S. I Wang. Changes in the value relevance of research and development expenses after IFRS adoption.


Gonzalez-Sanchez, M. Gordon, E. Henry, B. Jorgensen and C. Gornik-Tomaszewski and E. Adopting IFRS. Gray, S. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24 1 : International segment disclosures by U. Grossman, A. Smith and W. Measuring the impact of international reporting standards on market performance of publicly traded companies. Guerreiro, M. Rodrigues and R. Voluntary adoption of international financial reporting standards by large unlisted companies in Portugal - Institutional logics and strategic responses.

Accounting, Organizations and Society 37 7 : Gujarathi, M. Spectacular Airlines, Inc. Gupta, P. Linthicum and T. The road to IFRS. Will U. Hail, L. Leuz and P. Part I : Conceptual underpinnings and economic analysis. Part II : Political factors and future scenarios for U. Haller, A. Ernstberger and M. Hansen, T. Journal of International Accounting Research 10 2 : Harris, P. Jermakowicz and B. Converting financial statements from U. Hartwell, C. Haverty, J. GAAP converging?

Call for papers - Journal of Accounting in Emerging Economies

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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Henry, E. The European-U. GAAP form F reconciliations. Lin and Y. Hilton, S. Holder, A. Karim, K. Lin and M. Hoogervost, H. The IASB's convergence program, the prospects for global standards, and the challenges for emerging economies.

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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  • Teaching IFRS: 1st Edition (Paperback) - Routledge.
  • The Craft of Information Visualization: Readings and Reflections (Interactive Technologies);

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.

Sander and G. Hung, M. Accounting standards and value relevance of financial statements: An international analysis. Journal of Accounting and Economics December : Financial statement effects of adopting international accounting standards: The case of Germany. Review of Accounting Studies 12 4 : Jaafar, A. Country effects and sector effects on the harmonization of accounting policy choice. Abacus 43 2 : Jackling, B. Global adoption of international financial reporting standards: Implications for accounting education. Jamal, K. Christensen, R.

Colson, et al. A research-based perspective on the SEC's proposed rule-roadmap for the potential use of financial statements prepared in accordance with international financial reporting standards IFRS by U. Benston, D. Carmichael, T. Colson, S. Moehrle, S. Rajgopal, T. Stober, S. Sunder and R. A perspective on the SEC's proposal to accept financial statements prepared in accordance with international financial reporting standards IFRS without reconciliation to U.

Jermakowicz, E. IFRS and you. Strategic Finance March : Converging international financial reporting standards with GAAP. Reinstein and N. Journal of Accounting Education 32 3 : Johnson, A. The IFRS theme park. A four themes approach to learning IFRS. More similar than different, the balance sheet reigns, what goes down can come up, and disclosure.

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IFRS adoption: Some general issues to remember. Journal of Accountancy. Journal of Accountancy September : A1-A Kajuter, P. The impact of IFRS 8 adoption on the usefulness of segment reports. Abacus 53 1 : Kang, T. Krishnan, M. Wolfe and H. The impact of eliminating the F reconciliation requirement for IFRS filers on earnings persistence and information uncertainty. Khurana and C. International diversification, SFAS and post-earnings-announcement drift. Contemporary Accounting Research 34 4 : Kaya, D. Kenny, S. Interpreting IFRS. Kettunen, J.

Accounting, Organizations and Society 56 : Kim, J. IFRS reporting, firm-specific information flows, and institutional environments: International evidence. Kim J. Tsui and C. The voluntary adoption of International Financial Reporting Standards and loan contracting around the world. Review of Accounting Studies 16 4 : Liu and L. Kim, Y. Li and S. GAAP have capital market consequences? Journal of Accounting and Economics February-April : Klimek, J. Komissarov, S.

Kastantin and K. Krishnan, S. Krom, C. Kruis, A. International divider walls. Lamoreaux, M. Countdown to convergence: Track the overhaul of U. Journal of Accountancy August : New IASB leader embraces challenges.

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Landsman, W. Maydew and J. The information content of annual earnings announcements and mandatory adoption of IFRS. Lang, M. Langmead, J. International financial reporting standards: The road ahead. Planning ahead for IFRS 1. Phillips-Wren, J. Soroosh, H. Zhu, K. Kelly Jr. How to adopt IFRS in five steps. Larson, R. Herz and S. Leuz, C. IAS versus U. Li, S. Does mandatory adoption of international financial reporting standards in the European Union reduce the cost of equity capital? The Accounting Review March : Liao, Q. Sellhorn and H. Lin, S. Discussion of The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption.

Lindberg, D. A new paradigm of reporting: The basics of international financial reporting standards. A comparison of U. Lively, H. Mastracchio Jr. Multiple financial accounting standards intensify the dilemma of what to teach: Stalled convergence presents challenges for educators. Liu, Q. IFRS adoption in the U. Lopes, A. Walker and R. The determinants of firm-specific corporate governance arrangements, IFRS adoption, and the informativeness of accounting reports: Evidence from Brazil.

Journal of International Accounting Research 15 2 : Love, V. IFRS and accountants' liability. Lueg, R. Punda and M. Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK. Lyu, C. Yuen, X. Zhang and N. Maines, L. Bartov, A. Beatty, C. Botosan, P. Fairfield, D. Hirst, T. Iannoconi, R. Mallett, M. Venkatachalam and L. Major, E. Markelevich, A. Shaw and H. Conversion from national to international financial reporting standards: The case of Israel.

McAnally, M. McGuire and C. Assessing the financial reporting consequences of conversion to IFRS: The case of equity-based compensation. McCarthy, S. The pitfalls of streamlined foreign accounting disclosures.

Books in the Special Issue Books from 'Accounting Education: An International Journal' series

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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