Tickell, Geoffrey, Rahman, Monsurur, and Alexandre, Romain
Abstract
This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability.
Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values and value systems of the Chinese students by gender and by major. While there are few differences for the Chinese students by gender, our findings show several differences in the rankings of values by the Chinese and U.S. students as well as differences in value systems. Implications for accounting education are discussed.
For the past number of years, a Canadian university has been offering its business degree program in universities located in Tianjin and Shanghai, China. This paper examines the alignment of the two grading systems and its implications on the grade distribution of graduates from the programs. An attempt is made to find an exchange rate of the two grading systems which reflects the fundamental value of the students' academic achievement.
Published
2010
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