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Robert M. Bowen, Jane Jollineau, Loren Margheim
Founded by MIT scientists in 1990, iRobot Corporation designed, developed, and sold consumer and military robots to help people complete dull, dirty or dangerous tasks in real-world situations. The purpose of this case study is to stimulate discussion ab...
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Ionela Cristina Breahna Pravat,Diana-Maria Diaconu
International accounting convergence is a highly complex process that began decades ago, emphasized globalization being the main factor that determined setters, professional bodies, investors to become aware of the importance of completing this process, ...
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Dahli Gray, Clemense Ehoff Jr.
The lower of cost versus market (LCM) controversy regarding inventory cost measurement is presented. The differences between International Financial Reporting Standards (IFRS) and United States (US) Generally Accepted Accounting Principles (GAAP) are ana...
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Peter Harris
International Reporting Standards (IFRS) has become the required framework for most of the world financial markets effective on January 1, 2011. The United States is in a transformation stage, and it has not yet been determined when the US will adopt IFR...
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Peter Harris, William Stahlin, Moade Fawzi Shubita
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and Ne...
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Elena Hlaciuc,Veronica Grosu,Marian Socoliuc,Geanina Maciuca
Pág. 140 - 145
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Peter Harris, Liz Washington Arnold
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place...
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Treba Marsh, Mary Fischer
Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS...
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Peter Harris, Liz Washington Arnold
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans ...
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RamMohan R. Yallapragada, C. William Roe, Alfred G. Toma
For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are considered as the gold standard for financial reporting by companies all over the world. With the advent of globalization of capital markets and the proliferatio...
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Karen T. Cascini, Alan DelFavero, Ryan Bezner
Corporate earnings restatements are regarded as one of the most significant issues in accounting today. While there are various factors that can influence profitability, revenue is the key contributor to a business net income. During the 2000s, a multitu...
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Paul Holt
Pág. 113 - 119
There is a massive foreign currency translation literature, but virtually no empirical research exists that tests alternative translation methods against normative criteria. This study compares three translation methods using theBlack method of evaluatin...
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Clemense Ehoff Jr., Dov Fischer
In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). ...
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Paul Holt
Pág. 113 - 119
There is a massive foreign currency translation literature, but virtually no empirical research exists that tests alternative translation methods against normative criteria. This study compares three translation methods using theBlack method of evaluatin...
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Don E. Giacomino, Xin Li, Michael D. Akers
Basedon concerns regarding the usefulness of the current format of the financialstatements to assist users in making decisions and as part of the convergenceefforts of the IAS and GAAP, the Financial Accounting Standards Board (FASB)and the International...
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Leopoldo A. Sánchez Castaños
Pág. 6 - 35
Este trabajo de investigación tiene como objetivo analizar en qué consiste la contabilidad de cobertura, partiendo del Marco Conceptual para la información financiera emitido por IASB y, principalmente, sobre cómo es su reconocimiento en los estados...
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Ali Fatih DALKILIC
Pág. 67 - 84
Revenue is a crucial number to users of financial statements in assessing an entity?s financial performance and position. In May 2014, the IASB and FASB published a new joint standard (IFRS 15 vs. ASC 606) on revenue recognition which replaces most of th...
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Ionela Cristina Breahna Pravat
The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks repres...
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Andian Ari Istiningrum 10.21831/economia.v8i1.796
Pág. 1 - 10
Abstract: Experiential Learning in Introducing IFRS at Universities in Indonesia. The purpose of this study is to find the appropriate learning model for accounting learning process at universities in Indonesia due to the process of convergence to IFRS t...
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