Why did(n't) the accountant cross the road? Towards a model of European enforcement of International Financial Reporting Standards [PDF]
, 2004 International studies of accounting have recognised the importance of 'culture' in accounting systems. Various definitions of and proxies for culture have been used in the accounting literature.
Aisbitt, Sally
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What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]
, 2006 In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation.
Eberhartinger, Eva, Klostermann, Margret
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Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence [PDF]
We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and
Ioannis Tsalavoutas +2 more
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A U.S. Manager\u27s Guide to Differences Between IFRS and U.S. GAAP [PDF]
, 2007 International Financial Reporting Standards (IFRS) are now required for consolidated financial reports for all European Union exchange-listed companies.
Hughes, Susan B., Sander, James F.
core +1 more source
The first VLBI image of an Infrared-Faint Radio Source [PDF]
, 2008 Context: To investigate the joint evolution of active galactic nuclei and star formation in the Universe. Aims: In the 1.4 GHz survey with the Australia Telescope Compact Array of the Chandra Deep Field South and the European Large Area ISO Survey - S1 ...
A. W. Hotan +17 more
core +3 more sources
The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada
Studies in Business and Economics, 2016 The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting ...
Hilliard Theresa DiPonio +1 more
doaj +1 more source
Perbedaan IFRS, U.S. GAAP, dan PSAK: Investement Property
Jurnal Akuntansi, 2011 International accounting standards convergence which has been done through adopting IFRS completely by DSAK is IAS 40 Investment Property. Based on these adopting, there will be differentiation between IFRS, U.S. GAAP and PSAK.
Nunik L.D.
doaj +1 more source
The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users [PDF]
Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005.
Diane BREESCH, Joel BRANSON, Vicky COLE
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Konvergensi Standar Laporan Keuangan ke Standar Pelaporan Keuangan Internasional, Apa dan Bagaimana
Journal the Winners, 2009 This research aims to explain development of the convergence of financial accounting standards under IFRS outline being implemented in Indonesia.
Heri Sukendar W.
doaj +1 more source
Effects of the IFRS introduction: perspective from an early stadium to the time after the mandatory adoption [PDF]
Regulators' expectations to the IFRS introduction are high. In our analyses we measure by different variables for market liquidity how inter alia reporting quality and investors' preference developed with IFRS adopter and non IFRS adopter firms over the ...
Klein, Christian, Schrödl, Nicolas
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