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 144
- Downloads 0
ANALYZING TEVFİK FİKRET’S POEMS ON HIS VIEWS ABOUT RELIGION AND COUNTRY
Literature is a science that has to be considered with a political and social background. Tevfik Fikret who was a poet in the Servet-i Fünun Period, often made use of the arguments and features of this period in his poem...
TEVFİK FİKRET’İN VATANİ ve DİNÎ KONULU ŞİİRLERİ ÜZERİNE BİR İNCELEME
Edebiyat, siyasi ve sosyal arka planla değerlendirilmesi gereken bir bilimdir. Servet-i Fünûn dönemi şairlerinden olan Tevfik Fikret, bu dönemin gerektirdiği argümanları şiirinde sıklıkla kullanır. Hayalhakikat çatışması...
ASSESSING SECURITY OF POST-GADDAFI LIBYA
Post-Gaddafi Libya is characterized by political instability, economic collapse, and civil war. The rival governments Operation Dawn and Operation Dignity have been fighting with each other as no single group effective s...
ORTA ASYA’DA ARTAN SİLAHLANMA YARIŞI VE SEBEPLERİ
Dünyada her ülke istisnasız bir şekilde silahlanmaktadır. Çünkü silahlanma güvenlik ile yakından ilişkili kavramdır. Ama silahlanma aynı anda savaş kavramı ile de yakından ilişkilidir. Yani silahlanma sadece güvenlik içi...
RELATION BETWEEN ALTERNATIVE MEDIA AND CINEMA: EVALUATION OF EKŞİSİNEMA WEB SITE
Internet can be considered as a platform which provides liberal opportunities for blogs, personal or group produces within context of cinema and its’ cultural and artistic features. Instead of immense popular products of...