Effects due to the process of IFRS 13 formulation: fair value measurements
, 2011 The IFRS 13 is the result of an ample period of debate and socialization of statements oriented to define criteria of fair value measurements. This rule arises in the convergence process performed among IASB and FASB, as a response to the necessity to homogenize this measurement bases, because its application is transversal in the group of the ...
Arias Bello, Martha Liliana +1 more
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Experience of other Nations in Convergence to IFRS [PDF]
The article explains the status of adoption of IFRSs in the major countries of the world. Study of the strategy adopted by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India becomes a ...
Muthupandian, K S
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Развитие оценок по справедливой стоимости в свете применения МСФО (IFRS) 13
Международный бухгалтерский учет, 2014 Современный этап развития бухгалтерского учета в Российской Федерации предполагает последовательный переход к Международным стандартам финансовой отчетности (МСФО), методологическую основу которых составляет оценка объектов учета по справедливой стоимости.
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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
core
IFRS 13 and investing decisions : A study of auditors and academics’ viewpoint
, 2014 With the recent financial crisis that have happened and the global move towards fair value accounting financial institutions such as the IASB saw fit to increase the mandatory disclosure requirements by implementing IFRS 13 to regulated fair value accounting in IFRS.
Yarnold, Jonathan, Ravlic, Marko
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Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Holger Daske +2 more
core
Single center clinical analysis of prognostic factors affecting invasive fungal rhinosinusitis. [PDF]
Front SurgLiu M +6 more
europepmc +1 more source
Multi-attribute group decision-making based on Pythagorean fuzzy rough Aczel-Alsina aggregation operators and its applications to Medical diagnosis. [PDF]
Heliyon, 2023 Hussain A +5 more
europepmc +1 more source
IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]
PLoS OneYu J, Abdullah M, Md Nor H.
europepmc +1 more source
Age-specific SARS-CoV-2 infection fatality rates derived from serological data vary with income and income inequality. [PDF]
PLoS One, 2023 Rickards CG, Kilpatrick AM.
europepmc +1 more source