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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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Bianchi, Alvaro; Braga, Ruy – Social Forces, 2005
The electoral victory of Lu?s In?cio "Lula" da Silva in the presidential elections of 2002 epitomized two decades of social and political transformations in Brazil. Nevertheless, instead of launching an alternative mode of doing politics, the program of the Workers' Party affirmed a state logic with a view to gradually updating the…
Descriptors: Global Approach, Foreign Countries, Elections, Financial Policy