Spectacular Airlines, Inc.: Implications of the Transition to IFRS in the Context of Cross- Border Acquisitions

作者: Mahendra R. Gujarathi , Ari Yezegel

DOI: 10.2308/IACE-50583

关键词: Convergence of accounting standardsPositive accountingFinancial accountingGenerally Accepted Accounting Principles (United States)International Financial Reporting StandardsAccountingAccounting information systemBusinessComparison of management accounting and financial accountingMark-to-market accounting

摘要: ABSTRACT: With increasing global convergence of accounting standards, integration International Financial Reporting Standards (IFRS) materials in curricula is gaining growing attentio...

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