.... Denis Cormier can be contacted at: Cormier.denis@uqam.ca 15 07 2016 28 09 2016 08 10 2016 © Emerald Publishing Limited 2017 Emerald Publishing Limited Licensed re-use rights only Financial performance Accounting standards The recent attention devoted...

... International investments United States of America Accounting standards Raising capital The last decade can be characterized by the increasing trend towards globalization. Of particular interest to financial economists is that the last decade has been a remarkable period for the globalization...

...Tyrone M. Carlin; Nigel Finch; Eugene E. Comiskey; Charles W. Mulford Purpose The purpose of this paper is to examine the assessment process for goodwill impairment. The paper evaluates compliance with goodwill impairment tests required under the Statement of Financial Accounting Standard 142...

...S.P. Bandyopadhyay; A.S. Hilton; G.D. Richardson Explains that Canada is currently deciding whether to harmonize with US or international accounting standards and whether to allow Canadian SEC registrants to file their financial statements using US standards, outlines previous research...

...Alan Reinstein; Thomas R. Weirich Notes that despite moves towards the international harmonization of accounting standards, some important differences remain between UK and US generally accepted accounting principles which affect the comparability of their financial statements. Outlines...

... with international standards, and identifies four accounting issues for foreign partners in joint ventures. Warns that the evaluation of a proposition must take into account the different accounting standards applied to previous accounts, the time needed to get an investment running effectively and possible legal...

...Yuan Ding Provides an overview of accounting reform in China since 1993, illustrates the structure of the current (juridicial‐based) accounting system and lists the accounting standards being developed. Contrasts historical Chinese accounting methods with current attempts at international...

.../recession and enumerates the reasons why. Explains the steps taken by the government to reduce the risk, including reforms aimed at the standardization of accounting practices and improved reliability and comparability of financial information. Discusses the nine practical accounting standards issued...

... graphically, discusses them further and calls for extended research to explore this “great challenge to the accounting profession”. © MCB UP Limited 1998 Accounting research Accounting standards Economic conditions Harmonization Legal matters National cultures Politics Society Volume 24...

...M. Ali Fekrat Summarizes the effects of globalization on financial markets, and the need for accounting practices to keep up with it. Criticizes the Financial Accounting Standards Board Exposure Draft “Accounting for derivatives and similar financial instruments and for hedging activities...

..., human resources and environmental audit. Lists some of the differences between US and foreign auditor independence and auditing standards. Lays down the requirements for an auditor on foreign assignment. © MCB UP Limited 1998 Accounting standards Audit Multinationals USA Volume 24...