A ngus Thomson of the Australian Accounting Standards Board (AASB) states that: ‘Australia definitely adopts IFRSs’ (Thomson 2009, p. 153). This was in response to Nobes (2008, p. 283) who wrote that: ‘Australia has chosen not to “adopt” IFRS, but to converge its standards with IFRS’. The distinction has major legal and political aspects. It can affect preparers, auditors and users. This paper ...

Figure 1: Example insurance scenario Consider a commercial Web site for an insurance company (Figure 1). The web site surfaces Web pages that allow customers, agents, employees and partners to interact with applications. The site also exposes a Web service interface using WSDL [WSDL] to document interfaces and a WS-Interoperability [WSI] binding for access from partner systems. This scenario in...

fuzzy rule-based classification system (frbcs) is a popular machine learning technique for classification purposes. one of the major issues when applying it on imbalanced data sets is its biased to the majority class, such that, it performs poorly in respect to the minority class. however many cases the minority classes are more important than the majority ones. in this paper, we have extended ...

This paper examines whether the level of enforcement shapes complexity in accounting standards. First, order to identify standards, we calculated a new measure that conceptualizes based on theoretical dimensions multiplicity and diversity. To calculate this measure, content each International Financial Reporting Standard Accounting Standard, 2018, was analyzed. Second, investigated affects scor...

Harmonisation of accounting standards has been an important process in response to globalisation of capital markets. “The globalisation of capital markets and the developments in telecommunications and the internet bring new significance to the need for comparable and transparent financial reporting and require new thinking by companies, investors, creditors and auditors about what financial in...