The International Financial Reporting Standards and Their Implementation into the US Accounting System

This paper examines the differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). The areas closely examined are the differences inrevenue recognition and reporting of intangibles. By investigating the differences in the two sets of standards I put into context the changes that would be necessary for domestic companies adopting the IFRS. The differences between these two standards are important because the implementation of IFRS into the U.S. is a current issue for domestic companies. It is important to note how the new standards will affect different companies in different ways. Depending on the size and industry, some companies will have a harder time transitioning to the new standards. However, once these companies make the transition to IFRS they will have better recognition and reporting of revenues and intangibles.

One or two poles of attraction in the international technological cooperation process?

In recent years, international cooperation processes have become a key mechanism for companies to internationalise their innovative activities, par ticularly in the case of small businesses whose size reduces their possibilities of developing internationalisation strategies autonomously in the same way as larger companies. In Spain, the existence of two parallel programmes with similar structures oriented towards Europe (EUREKA) and Latin America (IBEROEKA) raises the question as to whether the fact that companies participate in only one (unipolar) or both (bipolar) of these programmes is the result of a selection process, which, in turn, results in the existence of different collectives with different efficiency parameters. The aim of this study is to provide a comparative analysis based on the final reports of Spanish companies that have participated in the EUREKA programme. Two groups of companies were compared: one comprising companies that have only had international experience in Europe (EUREKA); and another formed by companies that have also carried out IBEROEKA projects. The conclusions confirm that the behaviour of both groups of companies differs substantially and reveal the importance of geographical perspective in the analysis of international cooperation in technology. This disparate behaviour is a relevant aspect that must be taken into account when designing policies to promote international technological cooperation.

International financial regulation: A role for the Eurozone? EU Diplomacy Paper 08/2012, October 2012

The deepest financial crisis to strike the global economy since the Great Depression has unceremoniously called into question the very foundations of the Western economic model. The liberalisation of capital flows and the growing internationalisation of financial markets outpaced global regulatory and supervisory efforts. The repercussions of the financial crisis have given new dynamism to the reform of financial regulation both globally and within the European Union (EU). The Eurozone, by way of its own failings, has emerged as a stronger conceptual and legitimate entity since the onset of the crisis, but to what extent does this equate to a greater external role, in particular in the reform of international financial regulation? This paper argues that the Eurozone is currently not in a position to play an important role in the reform of international financial regulation, as it is a weak actor in the context of the EU financial architecture, which is still largely characterised by differing national regimes, a prevailing influence from the UK and fragmented external representation. The key finding from this study is that internal tensions in the EU are at the very heart of the Eurozone’s difficulties in playing a role in the reform of international financial regulation. Surmounting these tensions is a pre-requisite for the Eurozone if it is to overcome its structural weakness in international financial politics. However, the implications of such evolutions to the Eurozone, as an entity, and to European integration are far-reaching.

Application of the National Environmental Policy Act to U.S. participation in actions of international financial institutions [microform] : hearing before the Subcommittee on Hazardous Wastes and Toxic Substances of the Committee on Environment and Public Works, United States Senate, One Hundredth Congress, second session, June 16, 1988.

CIS Microfiche Accession Numbers: CIS 88 S321-59

Coordinating U.S. development assistance : problems facing the International Development Cooperation Agency : report to the Congress /

"B-197029."

International financial markets and related matters : hearing before the Committee on Banking, Finance, and Urban Affairs, House of Representatives, Ninety-seventh Congress, second session, December 21, 1982.

Item 1013-A, 1013-B (microfiche)

Foreign direct investment in the United States : an update : review and analysis of current developments : a report submitted to the Committee on Energy and Commerce, the Committee on Ways and Means, and the Committee on Foreign Affairs of the House of Representatives, to the Committee on Finance, the Committee on Commerce, Science and Transportation, and the Committee on Foreign Relations of the Senate, and to the Joint Economic Committee of the Congress in response to section 3(a) of the Foreign Direct Investment and International Financial Data Improvements Act of 1990.

"January 1995."