International Accounting Standards

The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 8 (IFRS 8) “Operating Segments” in November 2006 as a part of its convergence programme with the Financial Accounting Standards Board (FASB); the new standard became effecti…

O conservadorismo contabilístico acompanha a história da contabilidade através do princípio da prudência. Apesar deste não estar previsto na Estrutura Conceptual para o Relato Financeiro do International Accounting Standard Board (IASB) de 2018, existem indícios de que o conserv…

This study examines whether accounting standards or institutional factors are the prime determinants of differences in value relevance of accounting numbers across countries. The motivation for this study arises from ongoing accounting harmonization efforts to increase the compa…

With the integration of global financial markets, securities market regulators are moving toward unified accounting standards to make crossborder comparisons of financial statements less costly. The objective of standards harmonization is subject to empirical examination. The fi…