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…

Using the Rokeach Value Survey and the Musser and Orke typology this paper examines the personal values and value systems of business students in China and compares the results with the results of a recent study that used similar methodology to examine the values and value systems of U.S. students. The study also examines the differences in values…

For the past number of years, a Canadian university has been offering its business degree program in universities located in Tianjin and Shanghai, China. This paper examines the alignment of the two grading systems and its implications on the grade distribution of graduates from the programs. An attempt is made to find an exchange rate of the two…