Wednesday, May 2, 2007

[International_Accounting_Standards] Impact of New Accounting Standards-Please Comment

Hi

Can any body comments on the following and give reasons, i shall be thankful

Irfan

Adopting a Positive Accounting Theory perspective, consider the following issues

a)    If a new accounting standard impacts on profits, should this impact on the value of the firm, and if so, why?

b)   Will the imposition of a particular accounting method have implications for the efficiency of the organization?

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