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Tickell, Geoffrey; Rahman, Monsurur; Alexandre, Romain – American Journal of Business Education, 2013
This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…
Descriptors: Accounting, Standards, Retirement Benefits, Global Approach
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Adam, Robert – Sign Language Studies, 2015
Over the years attempts have been made to standardize sign languages. This form of language planning has been tackled by a variety of agents, most notably teachers of Deaf students, social workers, government agencies, and occasionally groups of Deaf people themselves. Their efforts have most often involved the development of sign language books…
Descriptors: Standard Setting, Academic Standards, Sign Language, Models
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Rugh, Jim – New Directions for Evaluation, 2004
The 1996 American Evaluation Association conference in Atlanta featured a session on strategies to promote monitoring and evaluation (M&E) in international nongovernmental organizations (INGOs). At that time, there was a lengthy list of proposed initiatives to be undertaken in CARE. With the perspective of hindsight and reviewing the…
Descriptors: Nonprofit Organizations, Nongovernmental Organizations, Foreign Countries, Program Development