The potential effects of IFRS for SMEs on New Zealand SME financial reporting [PDF]
, 2010 No ...
Morunga, Maria, Morunga, Maria
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Is conservatism good news? The case of stocks of Jakarta Islamic index. [PDF]
Heliyon, 2022 Rudiawarni FA, Sulistiawan D, Sergi BS.
europepmc +1 more source
Goodwill impairment, M&A, and industry development-Empirical evidence from listed companies in China. [PDF]
PLoS One, 2023 Wen Y.
europepmc +1 more source
Suggestions for reforming the governance of global accounting standards [PDF]
Public authorities overseeing the International Financial Reporting Standards (IFRS) Foundation, through the Monitoring Board in place sinceearly 2009, should encourage the Foundation to make itself more directlyaccountable to the global investment ...
Nicolas Véron
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Value Relevance of Control-based Consolidated Financial Statements [PDF]
, 2015 The study examines whether the switch from ownership-based guidelines for control under SSAP-8 to the principles-based guidelines (power and benefits) of FRS-37 increased the value relevance of consolidated financial statements in New Zealand.
Barcham, R, Bradbury, M
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Methanediol from cloud-processed formaldehyde is only a minor source of atmospheric formic acid. [PDF]
Proc Natl Acad Sci U S A, 2023 Nguyen TL +6 more
europepmc +1 more source
RÉSISTANCE ET CONFUSION DANS L'HARMONIZATION DES NORMES COMPTABLES INTERNATIONALES : L'APPROCHE CHINOISE AUX FUSIONS ET ACQUISTIONS [PDF]
Cette communication se concentre sur le cas du comité de normalisation de comptabilité de la Chine (CASC), qui a agi en 2006 de permettre l'utilisation de la méthode de mise en commun des intérêts pour les fusions dans certaines circonstances.
Baker C. Richard +2 more
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EU adoption of the IFRS 8 standard on operating segments [PDF]
In this paper, presented to the Economic and Monetary Affairs Committee of the European Parliament, Nicolas Véron discusses whether the EU should adopt the controversial IFRS 8 standard, a convergence project on how companies should report the ...
Nicolas Véron
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New approaches regarding business combinations [PDF]
The accounting for business combinations is a very important area, therefore it needs a high quality accounting standard that could be used for both domestic and cross-border financial reporting.
Bunea-Bontaş, Cristina Aurora +1 more
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Did the market overreact to the mandatory switch to IFRS in Europe? [PDF]
, 2014 Despite studies which indicate that mandatory adoption of International Financial Reporting Standards (IFRS) reduced the cost of capital for adopting firms and improved analysts’ forecasts, the evidence supporting any improvement in accounting quality is
Chen, Q, Skerratte, L
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