Bora Bora is a tropical island in French Polynesia, located in the middle of the Pacific Ocean halfway between Australia and the USA. Find out more about where Bora Bora is located. What makes a Bora Bora vacation so special? Pristine white sand beaches, clear blue lagoons, tropical vegetation over dramatic volcanic peaks and glamorous resorts make Bora Bora the ultimate tropical vacation getaway. Bora Bora Visa Regulations
Find out if you require a visa for your Bora bora travel and other useful travel information about Tahiti currency, Bora Bora’s power voltage, internet access and phoning home. Bora Bora Flights Find out how long the trip is and the easiest ways to get to Tahiti from around the world on our flights to Tahiti page. Read more information on choosing the best Tahiti airfare. For a good overview of Bora Bora travel information including Bora Bora’s timezone, visit our information on Bora Bora travel page.
From Tahiti, flights to Bora Bora take 45 minutes and will be the most beautiful you have ever experienced. Here is information on Bora Bora flights. View from plane flying in to Bora Bora| Bora Bora Language French and Tahitian are the official languages. Find out about the languages spoken in Bora Bora. English is widely spoken in tourist areas. If you make an effort to learn a few commonly used Tahitian and French words, Polynesians respond warmly. Bora Bora Weather Bora Bora weather is divided into two seasons: the wet season (Summer), and The dry season (winter).
To find out which is the best time to travel to Bora Bora, visit our Bora Bora weather page. | Bora Bora’s Geography and wildlife Bora Bora is a small island, 29. 3 km2 (11. 31 sq mi), set in a turquoise lagoon that is surrounded by a string of motus (small islands). The steep, dramatic profile of Mt Otemanu makes a big impact, and is a stunning backdrop to the blue lagoon and white sandy beaches from just about anywhere around Bora Bora. Read more about Bora Bora’s geography and wildlife found on the island.
The volcanic peaks of Mt Otemanu and Mt Pahia rising out of the Bora Bora lagoon| Bora Bora Shopping Find out the best places to shop in Bora Bora and the Tahiti souvenirs to look out for. Tahitian pearl jewelry is the most special Bora Bora item you can take home with you. You can find out more about where to buy pearls on our Tahitian Pearl Jewelry page. | Getting around Bora Bora Bora Bora has a main island surrounded by smaller islands. This makes getting around different and fun! Boat is a main form of transport.
Find out how to get around the islands to the airport, restaurants, resorts and activities by boat, bike, scooter, public transport, taxi, car hire and shuttle. There are also many fun ways to get around Bora Bora! Shuttle boat is a main way to get around! | Bora Bora Activities A brief overview of Bora Bora activities can be found on the information on Bora Bora activities page. There are many water activities on Bora Bora’s legendary lagoon. On the main island there are plenty of things to do too. Visit our Bora Bora tours page to see all the land activities available.
advance financial accounting
advance financial accounting.
Word length: 3000 words
Research topic: IFRS implementation in Malaysia
The use of fair value accounting has been debated in the current literature. Studies based in emerging economies, such as China (He et al., 2012, Yang et al., 2017), Romania (Albu et al., 2014), South Pacific Island countries (Chand, 2005), have consistently reported the challenge of using fair value accounting in those countries due to country-specific contextual issues. However, recent studies based in Malaysia (Gan et al., 2016; Ismail et al., 2016; and Madah Marzuki, and Abdul Wahab, 2016) did not repport any similar the issues in the use of fair value accounting in Malaysian companies.
Required
1. Explain the concept and the underlying assumptions of fair value accounting according to IFRS 13 Fair value measurement.
2. Review relevant accounting research literature on the use of fair value accounting post IFRS harmonisation in Malaysia and a minimum of three other emerging economies in the Asia-Pacific countries.
3. Compare the disclosures on the use of fair value accounting in the annual reports of four companies (two are Malaysian listed companies, and the other two are Australian companies) for the most recent financial year (2016).
4. Discuss if your findings support (or reject) the view that the use of fair value accounting since IFRS harmonisation in Malaysia has improved the quality of information disclosure.
References
Albu, C. t. l. N., N. Albu, and D. Alexander. 2014. When global accounting standards meet the local context? Insights from an emerging economy. Critical Perspectives on Accounting 25 (6):489-510.
Chand, P. (2005) ‘Impetus to the success of harmonization: the case of South Pacific Island nations’, Critical Perspectives on Accounting, 16(3), pp. 209-226.
Gan, C. Y., Chong, L. L. and Ahmad, Z. (2016) ‘Impacts of FRS139 adoption on value relevance of financial reporting in Malaysia’, Managerial Finance, 42(7), pp. 706-721.
He, X., T. J. Wong, and D. Young. 2012. ‘Challenges for Implementation of Fair Value Accounting in Emerging Markets: Evidence from China’, Contemporary Accounting Research 29 (2), pp. 538-562.
Ismail, W. A. W., Kamarudin, K. A., Zijl, T. v. and Dunstan, K. (2013) ‘Earnings quality and the adoption of IFRS‐based accounting standards: Evidence from an emerging market’, Asian Review of Accounting, 21(1), pp. 53-73.
Madah Marzuki, M. and Abdul Wahab, E. A. (2016) ‘Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?’, Journal of Contemporary Accounting and Economics, 12(3), pp. 191-209.
Yang, H. H., Clark, C., Wu, C. and Farley, A. ‘Insights from Accounting Practitioners on China’s Convergence with IFRS’, Australian Accounting Review, doi:10.1111/auar.12182
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