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Transformation of financial statements from Russian accounting standards-news to International Financial Reporting standards

Industrial Economics
В статье рассмотрены актуальные проблемы реализации процесса трансформации бухгалтерской (финансовой отчетности) в соответствии с требованиями международных стандартов, а также исследована нормативно-правовая база, которой необходимо руководствоваться экономическому субъекту при переходе от российских стандартов бухгалтерской отчетности к ...
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Effects of International Financial Reporting Standards (IFRS) on Financial Statements Comparability of Companies

2017
The study examines whether the mandatory introduction of International Financial Reporting Standards (IFRS) enhances financial statements comparability of companies listed on the Nigerian stock exchange. The study specifically investigates the relationship between SAS and IFRS introduction based on key performance indicators of listed companies in ...
Jinadu, Olugbenga   +3 more
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Impact of Indian Accounting Standards (IND AS) on Financial Statements

International Scientific Journal of Engineering and Management
The adoption and implementation of accounting standards play a pivotal role in shaping the financial reporting landscape of a country, influencing how businesses communicate their financial performance and position to stakeholders. In the case of India, the transition from Generally Accepted Accounting Principles (GAAP) to Indian Accounting Standards ...
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Statement no.109 Financial Accounting Standard 115

Journal of Financial Services Research, 1996
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