...Trevor Hopper Purpose The purpose of this paper is to examine accounting-related issues that have emerged during the coronavirus (COVID-19) pandemic. Design/methodology/approach The discussion is based on personal experience and observation of events and media reports in the UK, the USA...

..., the deliberations over IFRS adoption in the USA are not sufficiently grounded on principles of recognition, measurement and disclosure. Second, the evidence does not support the notion that IFRS is of inferior quality to current US generally accepted accounting principles. Third, the problem areas stem from...