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This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting.

Accounting --- Standards. --- Standards

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Methods of testing and evaluating dissolved gases in mineral based transformer oils found in Load Tap Changers (LTCs) are discussed and recommended in this guide. General types of LTC mechanisms, breathing configurations and electrical design are included as evaluation criteria for determining when mechanical damage or failure has occurred. Dissolved Gas of the LTC is required. This guide is not manufacturer specific, rather category specific.

Standards, Engineering.

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Auditing --- Standards

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Quick answers to your GAAP questions The Vest Pocket Guide to GAAP is the handy pocket problem-solver that gives today's busy financial executives the GAAP advice they need in a quick-reference format. Whether in public practice or private industry, professionals will always have this reliable reference tool at their fingertips because it easily goes anywhere-to a client's office, on a business trip, or to an important lunch meeting.Provides succinct answers to common GAAP questionsEasy-to-use Q & A format offers hundreds of explanations supported by a multitude o

Accounting --- Standards.

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Cryptography --- Computer security --- Standards --- Standards