Results 221 to 230 of about 67,764 (262)

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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On the usefulness of standard industrial classifications in comparative financial statement analysis

European Journal of Operational Research, 1994
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Dahlstedt, Roy, Salmi, Timo, Luoma, Martti, Laakkonen, Arto   +3 more
openaire   +2 more sources

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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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, Oluwafemi, Sunday, Soyinka, Michael, Akanfe, Kazeem   +3 more
openaire   +1 more source

CONVERTING FINANCIAL STATEMENTS TO INTERNATIONAL STANDARDS (IFRS)

The global transition to International Financial Reporting Standards (IFRS) is transforming how businesses report financial data, leading to increased transparency, comparability, and credibility in global markets. This study delves into the process of converting financial statements to IFRS, emphasizing the quantitative and qualitative impacts on ...
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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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Financial statements formation under the Russian Accounting Standards and International Financial Reporting Standards: Application of adjusting entries

International Accounting
Subject. This article analyzes the mechanism of applying adjusting entries within the framework of a unified information accounting system when preparing various types of reporting. Objectives. The article aims to substantiate the use of adjusting entries as a tool for transforming universal accounting data in the preparation of official and management
Vyacheslav Ya. SOKOLOV, Nadezhda V. KOTEL'NIKOVA   +1 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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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
openaire   +2 more sources

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 ...
openaire   +1 more source