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Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
Financial reporting standards IFRS IRS LIFO Tax administration TIGTA US GAAP
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2016/1/27
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
The IFRS as Tax Base: Potential Impact on a Small Open Economy
IFRS Small open economy Taxation
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2016/1/27
The IFRS adoption has improved the quality of accounting information significantly. However, huge costs are incurred by all subjects involved. The process has considerable consequences for tax systems...
Impact of Earnings Smoothness on Stock Prices, Stock Returns and Future Earnings Changes – the Polish Experience
Earnings smoothness Stock returns Stock valuation Valuation multiples
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2016/1/27
Capital markets appreciate stability. It means that companies reporting smooth earnings patterns tend to be priced relatively high. However, the empirical issue is whether such valuation premiums for ...
Regulatory Impact Assessment in the Czech Republic
Czech Republic Government policy Regulation Regulatory impact assessment
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2016/1/27
In 2007/2008, the Czech Republic has introduced governmental Regulatory Impact Assessment (RIA) to the central government level. This procedure has established formal rules binding to all legislative ...
Different Perspectives on Business Performance and Impact on Performance System Design
Business Performance Developmental Trends Management Accounting Performance Measurement
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2016/1/27
Currently, increasing emphasis is placed on performance measurement and management. The paper is concerned with the connection between the performance of an enterprise in general and financial perform...
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Due process IFRS Regulatory systems
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2016/1/26
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
Accounting in Denmark: The impact of business economics and practice
Accounting in Denmark The impact of business economics practice
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2014/4/11
Denmark is a small country in terms of both size and population, which stood at around 2.5 million in the late nineteenth century and has risen to around 5.6 million today. Well into the twentieth cen...
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
Regulatory systems IFRS Due process
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2010/10/20
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
Accounting Reform and Impact of EU Strategic Decision on Accounting Regulatory System in the Czech Republic
Accounting Act National Accounting Standards Interna tional Accounting Standards
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2010/10/20
The paper concludes that emerging issues in the national accounting system have become changing rule based legislation towards principle based legislation, which is in compliance with the Directi...