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Download full textTickell, Geoffrey; Rahman, Monsurur; Alexandre, Romain – American Journal of Business Education, 2013
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…
Descriptors: Accounting, Standards, Retirement Benefits, Global Approach
United States Bureau of Education, Department of the Interior, 1906
Volume 1 begins with the Commissioner of Education's introduction and includes state school-system statistics. Chapter I covers education in Canada, Australia, and New Zealand. Chapter II presents children's growth statistics collected in Worcester, Mass., Toronto, Ontario, and Milwaukee. Chapter III addresses German university pension and…
Descriptors: Public Schools, Foreign Countries, Child Development, College Faculty
