The Case for Global Accounting Standards: Arguments and Evidence

The Case for Global Accounting Standards: Arguments and Evidence  in $17 onlyb

he Case for Global Accounting Standards: Arguments and Evidence

Ann Tarca

Professor of Accounting, University of Western Australia.

Academic Fellow – Research, IFRS Foundation1

Abstract

This paper outlines the arguments for a common set of accounting standards and the forces that have promoted adoption of International Financial Reporting Standards (IFRS). Widespread use of IFRS since 2005 provides an opportunity for empirical investigation of the benefits of IFRS. I summarise results of studies that are relevant for assessing the role of IFRS in both developing and developed capital markets.

Challenging the Evidence Paper

Challenging the Evidence Paperphotographer-100356658

Goal: Have students use scholarly sources and to develop their analytical powers and their powers of discernment after attending the Information Literacy session.
For this requirement, make use of the Information Literacy session in the library.

Find two different articles with different views or positions the same topic using scholarly databases (like Academic Search Premiere), scholarly websites, or a chapter from a book, and have them compare and contrast the evidence presented. Be sure to analyze two different sources that present information on the same topic (a scholarly journal and a website, for instance). You should summarize the contentions made (through contrast and comparison), determine the author’s credentials, date of information, sources used, etc.

Introduction: