Results 201 to 210 of about 4,705 (260)

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

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

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

The legitimacy of IFRS

Meditari Accountancy Research, 2016
Purpose The purpose of this paper is to assess the influences on the due process of standard-setting with reference to the legitimacy of the financial reporting “soft law” that is International Financial Reporting Standards (IFRS). Design/methodology/approach This study uses a literature review to analyse the governance structures, due process steps,
Christa Wingard, Jan Bosman, Bright Amisi   +2 more
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: 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

IFRS: Fremdkapital

2009
Stefan Müller vermittelt Ihnen die zentralen Kenntnisse für die Bilanzierung von Fremdkapital nach IFRS. Dies ermöglicht Ihnen auch, die in IFRS-Abschlüssen gebotenen Informationen zu diesen Fremdkapitalpositionen treffsicher einzuschätzen. Mit einer Einordnung des Fremdkapitalbegriffs, allen wichtigen IFRS-Regelungen und wertvollen Best-Practice ...
openaire   +1 more source

IFR

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

IFR

Nutrition & Food Science, 2012
openaire   +1 more source

What drives the comparability effect of mandatory IFRS adoption?

Review of Accounting Studies, 2014
Stefano Cascino, Joachim Gassen, Cascino Stefano   +2 more
exaly