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Choosing a GAAP for Canada
Ramanna, Karthik; Cheng, BeitingCaso HBS-110023-EContabilidad y controlExplores Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and because a significant fraction of Canadian industry was lobbying for the adoption of U.S. Generally Accepted Accounting Principles (GAAP) and not IFRS. The case positions the student as an advisor to an importa...Desde 8,20 €
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IFRS in China
Ramanna, Karthik; Donovan, G.A.; Dai, Nancy HuaCaso HBS-110037-EEconomíaIn 2005, China announced plans to "converge with," but not completely adopt, IFRS. China also began to lobby for changes to specific IFRS provisions, such as for related party disclosures by state-owned firms, to bring them more into line with Chinese interests. China's accounting system had already undergone significant reforms during the two decades when its economy had grown to become the fourth largest in the world. However, enforcement of ac...Desde 8,20 €