IS UNIFORM GLOBAL FINANCIAL REPORTING IS DESIRABLE AND POSSIBLE?
Journal Title: ULUSLARARASI AFRO-AVRASYA ARAŞTIRMALARI DERGİSİ - Year 2017, Vol 2, Issue 3
Abstract
The paper, tries to put forward if it is desirable to have a uniform standard set; and if so, to what extent it is possible. By doing this the paper firstly examine one of the seminal papers written by Ray Ball in 2006 in which he put forward 3 main arguments against the Convergence Project. The paper continues to the anlyize by debating his arguments and tries to put forward that literature has significant evidence that convergence works. However, there are certain aspects to take into account in the project. In the first section paper tries to analyze history of convergence. In the second section Ball (2006)’s three main arguments criticizing convergence is examined. In the third and fourth sections Ball’s arguments are debated with the help of literature. In the fifth section Challenges for IASB on the way of Convergence Project are put forward and the paper is finalised by the conclusions regarding the convergence efforts of IASB.
Authors and Affiliations
Serhat Köksal
Keywords
Related Articles
- EP ID EP257659
- DOI -
- Views 109
- Downloads 0
TRANSFORMATIVE LEARNING IN ENGLISH AS A FOREIGN LANGUAGE EDUCATION
Transformative learning is the process of how learners construe, validate, and reformulate the meaning of their experience (Cranton, 1994, s. 22). It begins with a disorienting dilemma which results from experience and l...
"HUMAN GOVERNANCE" IN LOCAL GOVERNMENTS AND SOCIAL EQUALITY UNITS IN TURKEY
Governance has recently been one of the most popular areas of study, especially in the field of public administration. There are important studies with governance, good governance and democratic governance issues. Howeve...
THE SUSTAINABILITY OF BUSINESS (LIFE SPAN) BUSINESS NEEDS HIERARCHY AND ORGANIZATIONAL MIVISION COULD BE THE SOLUTION?
The effect of globalization and intense competition business in the world, both in the country and the lifespan is reduced. The conceptual analysis of this situation is needed when the life expectancy of the business est...
CANNABIS CULTIVATOR AND ROPE MAKER IN THE CONTEXT OF CULTURAL GEOGRAPHY IN VEZİRKÖPRÜ
There is a close relationship between geographical environment and culture. This two-way relationship is even more evident in agricultural activities and handicrafts. In this study, which analyses cannabis cultivator and...
YENİ NESİL BİR EKONOMİK SİSTEMİN ÜLKEMİZDEKİ POTANSİYELİ: PAYLAŞIM EKONOMİSİNDEKİ İŞ MODELİ ÖRNEKLERİNİN İRDELENMESİ
Yüzyıllardır süren sahiplik temelinde işleyen geleneksel ekonomik sistemin neden olduğu pek çok olumsuzluk, bu ekonomik sisteme alternatif arayışlarının olması, gelişen internet teknolojileri, erişimlerine yoğun talep al...