Results 131 to 140 of about 73,008 (148)

Impact of the new International Accounting Standards on the financial statements

Revue d'économie financière (English ed.), 2003
The new accounting principles adopted by the IASB will lead to the introduction of increased volatility in the profit and loss account and in the shareholder's equity of banks. The presentation of the net result and of the variations in equity not coming from shareholders' operations in the same profit and loss schedule will also increase this ...
Aubin, Christian, Gil, Gérard
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Financial reporting and economic implications of statements of financial standards No. 132(R) and No. 158

Review of Accounting and Finance, 2012
Purpose – The purpose of this paper is to address two questions: did adoption of Statements of Financial Accounting Standards No. 132(R) and No. 158 affect neutrality of the financial reporting with regard to the disclosed expected rate of return (ERR) on pension assets assumptions, and did pension asset allocations ...
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Requirements Applicable to Audit of Financial Statements by International Standards

Auditor, 2016
Th e paper analyzes the basic requirements applicable to the audit of fi nancial statements of International Standards on Auditing. Th e questions of audit planning, materiality, risk assessment, selection of audit procedures and evaluating the results, the auditor’s report are considered.
Alio Ashraf, null Ашрафф, Yuriy Kochinev, null Кочинев   +3 more
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REVIEW OF FINANCIAL STATEMENTS OF BANKS IN TERMS OF IAS 1 – PRESENTATION OF FINANCIAL STATEMENTS STANDARD

2016
Bankaların sundukları finansal tablolar birçok kullanıcı tarafından takip edilmektedir. Kullanıcıların bankalardan beklentileri, şeffaf, gerçeğe ve karşılaştırmaya uygun finansal tabloların kullanımlarına sunulmasıdır. Uluslararası Finansal Raporlama Standartları özünde tüm bu beklentilerin karşılanmasını amaçlamaktadır. Bu çalışmada Avrupa Birliği (AB)
GÜROL, Burcu, AKDOĞAN, Nalan
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The Market Reaction to Statement of Financial Accounting Standards No. 2.

The Accounting Review, 1981
Abstract ABSTRACT: SFAS No. 2, issued in October, 1974, required most firms to expense the costs of their R&D activities as incurred. Upon careful consideration of the accounting change imposed on firms previously following the deferral alternative, it is argued that a market reaction to the accounting change could be attributed ...
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New standard for preparing financial statements of organizations

Buhuchet v zdravoohranenii (Accounting in Healthcare)
Russian healthcare organizations (like many other domestic organizations) frequently prepare financial statements in accordance with International Financial Reporting Standards. IFRS 18, which is scheduled to become mandatory in 2027, is becoming increasingly relevant for these organizations. A draft Order of the Russian Ministry of Finance has already
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Financial Statement Effects of Adopting International Accounting Standards: the Case of Germany

SSRN Electronic Journal, 2004
Using a sample of German firms, we investigate the financial statement effects of adopting International Accounting Standards (IAS) during 1998 through 2002. We find that total assets and book value of equity, as well as variability of book value and income, are significantly higher under IAS than under German GAAP (HGB).
Hung, Ming Yi, Subramanyam, K.R.
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ACCOUNTING CONCEPTS AND STANDARDS UNDERLYING CORPORATE FINANCIAL STATEMENTS.

The Accounting Review, 1948
Abstract The basic objective of this article has been to stimulate the continued study and discussion of accounting standards and their periodic restatement, thereby assisting in the orderly development of accounting concepts and their wider acceptance both among accountants and among others in any way influenced by or interested in ...
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Response to the FASB Exposure Draft, "Proposed Statement of Financial Accounting Standards- Consolidated Financial Statements: Policy and Procedures"

Accounting Horizons, 1996
Abstract The article presents the American Accounting Association's Financial Accounting Standards Committee's response to the Financial Accounting Standards Board's exposure draft (ED) on consolidated financial statement. The committee concurs with the economic unit concept of consolidated financial statements and the broader ...
Terry D. Warfield, John Gribble, Mark H. Lang, M. C. Lee Charles, Thomas J. Linsmeier, Stephen H. Penman, D. Shores, John H. Smith, Ray G. Stephens   +8 more
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Analysis on the Impact of New Financial Instrument Standards on Financial Statements

Foreign Language Science and Technology Journal Database Economic Management, 2021
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