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Financial Accounting Theory Craig Deegan Ch. 4 International Accounting (Part-1) Prepared By:  Dewan Mahboob Hossain Assistant Professor; Dept. of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh
Recent standardization ,[object Object],Prepared By: Dewan Mahboob Hossain     Page
Difference is practices: evidences ,[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
Need for harmonization  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
Harmonization and standardization  ,[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
Different accounting methods in different countries: Does it matter?  ,[object Object],[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
Different accounting methods in different countries: Does it matter? (contd..) ,[object Object],[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
Ball (2006): Advantages of IFRS ,[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
IASB and its globalization activities  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
IASB and its globalization activities (contd..) ,[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
IASB and its globalization activities (contd..) ,[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
IASB and its globalization activities (contd..) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
The US role  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
The US Role (contd…) ,[object Object],[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
The future of this convergence program ,[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page
Comments of the US Financial Accounting Foundation (FAF) ,[object Object],[object Object],[object Object],[object Object],[object Object],Prepared By: Dewan Mahboob Hossain     Page

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Accounting theory 6

  • 1. Financial Accounting Theory Craig Deegan Ch. 4 International Accounting (Part-1) Prepared By: Dewan Mahboob Hossain Assistant Professor; Dept. of Accounting & Information Systems; University of Dhaka; Dhaka; Bangladesh
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