Results 271 to 280 of about 56,885 (337)

IFR appointments

Aircraft Engineering and Aerospace Technology, 2001
exaly   +2 more sources

The rise and rise of IFRS: An examination of IFRS diffusion

Journal of Accounting and Public Policy, 2008
Abstract We seek to understand the ever-increasing push towards the international harmonization of accounting standards and particularly the inexorable rise of standards produced by the International Accounting Standards Board (IASB). While the primary justifications for the increasing recognition given to these standards (IFRS) are economic, we ...
Wai Fong Chua, Stephen L. Taylor
openaire   +1 more source

Trabeck prepares for IFRS: An IFRS case study

Journal of Accounting Education, 2013
The growing acceptance of International Financial Reporting Standards (IFRSs) as a basis for US financial reporting represents a fundamental change for the US accounting profession. IFRS and US generally accepted accounting principles (GAAPs) both are based on principles; however, US GAAP largely uses rules to apply the principles.
Martin Coe, John Delaney
openaire   +1 more source

The Adoption of IFRS in the UK

SSRN Electronic Journal, 2008
There are two approaches which investors can exercise when using accounting information, either to use financial reporting to value or to assess the management's stewardship of the company. Despite the fact that US GAAP, IFRS, and UK GAAP are all market oriented sets of accounting standards, both FASB and IASB are more inclined to require fair value ...
Paananen, M., Parmar, N.
openaire   +2 more sources

IFRS and environmental accounting

Management Research Review, 2009
Purpose – The purpose of this paper is to examine whether International Financial Reporting Standards (IFRS) can be used for monitoring environmental degradation. A comprehensive review of academic and professional literature indicates that the IFRS regime provides useful conceptual and practical frameworks for monitoring firms that are operating in ...
openaire   +1 more source

IFRS: Konzernabschluss

2012
Mit diesem Werk erhalten Sie einen kompakten und fundierten Überblick zu den Spezifika der Konzernrechnungslegung nach IFRS. Inhalte sind u.a.: Zusammenführen der Einzelabschlüsse, Behandlung von Währungsunterschieden, Abgrenzung von Steuern, Angaben im Konzernanhang.
Frank Peter Peffekoven, Thomas Chrismann
openaire   +1 more source

River resource usage and socio-economic characteristics in IFR reaches: IFR 1, IFR 2, IFR 3, IFR 7 and IFR 9. Volume II

This volume reports on the usage and availability of riverine resources in the downstream areas of the LHWP primarily based on a monitoring survey conducted during 2006/07. The report also contains information regarding the socio-economic status of the population at risk living in the defined 10 kilometer corridor alongside the main rivers in the ...
openaire   +1 more source

IFRS: Zwischenberichterstattung

2010
Jörg Tesch gibt Ihnen einen Überblick über alle relevanten Regeln, das heißt IFRS-Standards und nationale Vorgaben, für die Zwischenberichterstattung. Sie erfahren methodische Grundlagen zu verschiedenen Ansätzen der Zwischenberichterstattung und die Details nach IFRS-Standards (IAS 34, IFRIC 8).
openaire   +1 more source

Coronary revascularization guided by instantaneous wave-free ratio compared with fractional flow reserve: pooled 5-year mortality in the DEFINE-FLAIR and iFR-SWEDEHEART trials

European Heart Journal, 2023
John McClure
exaly  

IFR

2001
Ch. Baerlocher, W.M. Meier, D.H. Olson
openaire   +2 more sources