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Tickell, 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
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Boulton-Lewis, Gillian M.; Buys, Laurie – World Journal of Education, 2014
This is an interpretive-descriptive analysis of responses to 41 open ended questionnaires returned by academics working beyond normal retirement age. The sample consisted mainly of academics from the United Kingdom, Australia, and New Zealand. The research addressed the question of what motivates some academics to continue working beyond the…
Descriptors: College Faculty, Teacher Motivation, Questionnaires, Older Adults
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