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  • 18 Oct 2011
  • First Look

First Look: October 18

to report using Chinese GAAP without reconciliation to IFRS. The exchange was responding to the demands of its largely Chinese clientele and also coping with increased global competition to attract listings from Chinese companies.... View Details
Keywords: Sean Silverthorne
  • 02 Nov 2010
  • First Look

First Look: November 2, 2010

Steel, India's largest private sector steel company, as it transitions from Indian GAAP to IFRS. It first describes those challenges in the context of the institutional voids that make IFRS adoption difficult in India. The case then... View Details
Keywords: Sean Silverthorne
  • 16 Mar 2003
  • Research & Ideas

At the Center of Corporate Scandal Where Do We Go From Here?

entrepreneurial enterprises. And yet they are subject to exactly the same rules and conditions as large companies. A second example. There has been a lot of discussion about stock options and expensing them through regulatory action and through passing new additions to... View Details
Keywords: by Kim B. Clark
  • 27 Sep 2011
  • First Look

First Look: September 27

Transition to IFRS David F. Hawkins and Angel R. SolisHarvard Business School Case 112-009 Barrick Gold must change from Canadian GAAP to IFRS. Case covers the transition. Purchase this... View Details
Keywords: Sean Silverthorne