International Financial Reporting Standards for SMEs [PDF]
Annals of Spiru Haret University Economic Series, 2011 • IFRS for SMEs give the response to an international requirement of the developed and emerging economies in the process of globalization to have a rigorous and common set of international accounting provisions (standard, rule, regulation) specifically ...
Cicilia IONESCU, Lucian Dorel ILINCUŢĂ
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The Effects of International Financial Reporting Standards on Financial Reporting Quality [PDF]
Athens Journal of Business & Economics, 2019 The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange.
Wafaa Salah , Abdallah Abdel-Salam
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MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed.
V. V. IEVDOKYMOV, S. F. LEGENCHYK
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The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 Prior studies provide mixed evidence on whether the transition to International Financial Reporting Standards (IFRS) deters or contributes to greater financial reporting quality.
Ahmed Al-janabi +2 more
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Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [PDF]
پژوهشهای تجربی حسابداری, 2021 The main objective of this study is to investigate the need for the adoption of specific financial reporting standards for small and medium-sized enterprises to achieve a favorable picture of the financial situation, financial performance and financial ...
mohammad kashanipour +3 more
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Application of the International Financial Reporting Standard for small and medium-sized entities in European countries [PDF]
Ekonomski Pogledi, 2023 The paper is focused on researching the International Financial Reporting Standard (IFRS) for small and medium-sized entities (SMEs) in European countries and the frequency of adoption and application of this standard.
Dragičević Predrag
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Boek-/marktwaarderatio en International Financial Reporting Standards [PDF]
MAB, 2009 In dit onderzoek wordt onderzocht of de boek-/marktwaarderatio groter is geworden door de invoering van International Financial Reporting Standards (IFRS).
Ralph Ter Hoeven, G. Ubels, D. Zwagerman
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The impact of the IFRS1 standards implementation on the quality of banks financial reporting
گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2023 The paper aims to highlight the developments in the field of accounting standards represented by the development of International Financial Reporting Standards (IFRS1).
Sherzad Ali , Ali Abdullah
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Discussion about the objective of financial reporting based on International Financial Reporting Standards [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial ...
Edyta Łazarowicz
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EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]
Malaysian E Commerce Journal, 2019 This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298.
Elaine Joy C. Apat +2 more
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