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- W4318702689 abstract "Accounting standards, as expressions of public policy, are not constantly impartial in that they inflict benefits on some individuals in society to the disadvantage of others. This has been as a result of the power play between the US GAAP and the proponents of IFRS. This paper presents the political factors affecting the accounting standard setting. The paper discusses the debate between the adoption of accounting principles (IFRS) or accounting rules (GAAP). It presents the convergence of accounting standards and the future of IFRS." @default.
- W4318702689 created "2023-02-01" @default.
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- W4318702689 date "2023-01-31" @default.
- W4318702689 modified "2023-10-05" @default.
- W4318702689 title "POLITICAL INFLUENCES ON ACCOUNTING STANDARDS: A DISCUSSION OF GAAP & IFRS" @default.
- W4318702689 doi "https://doi.org/10.47153/afs31.5562023" @default.
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