Research Paper On International Financial Reporting Standards

Click on any of the term papers to read a brief synopsis of the research paper. The essay synopsis includes the number of pages and sources cited in the paper.

  • International Accounting Convergence; IFRS and US GAAP

    This 6 page paper examines the potential of international accounting standards considering the advantages and disadvantages of harmonisation and the specific challenges and barriers that exist preventing the US from adopting International Financial Reporting Standards (IFRS). The paper start of a general overview of the implications for harmonisation and then considers the specific difficulties the US would face moving from a rules-based system to a principles-based system. The bibliography cites 6 sources.

  • UK Standard Setting and Accounting Standards

    In The UK the accounting standard setting process in the UK has altered significantly since 1969 when the Accounting standards committee (ASC) was set up and later superseded by the Accounting Standards board (ASB). The ASB are now moving towards issuing Accounting Standards which comply with international standards, issued by the international Accounting Standards board. This 9 page paper examines who this has occurred, the pressures for change and the advantages and disadvantages of moving towards international accounting standards. The bibliography cites 8 sources.

  • Complexities of IAS

    This 14 page report discusses international accounting standards and the complexity of financial accounting in terms of multi-national corporations, the global market place. Modern accounting practice can be looked at as a multi-layered system of assumptions, doctrines, formulas, formalities, and much more. Accounting and auditing standards have historically been set by national bodies such as FASB and specialized regulatory agencies in countries all over the world. Each country virtually has its own set of standards. Now, the developing global economy and growth in cross-border financing are creating an environment that would benefit from greater harmonization of accounting standards at both the international and the national levels. Paper includes a one-page executive summary. Bibliography lists 10 sources.

  • Financial and Managerial Accounting

    This 5 page paper discusses the difference between financial and managerial accounting and the types of reports prepared by financial and managerial accountants; the types of business decisions that might be made using the two types of accounting; and it outlines the Institute of Management Accountants (IMA) ethical standards and describes what sort of actions might constitute violations of these standards in the healthcare setting. Bibliography lists 3 sources.

  • The Adoption of IFRS in Australia

    This 5 page paper looks at the adoption of the International Financial Reporting Standards in Australia, known as the A-IFRS. Adopted in 2005 the move was controversial, this paper looks at the historical move towards their adoption as well as the challenges, advantages and disadvantages seen in their adoption. The bibliography cites 4 sources.

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