Results 91 to 100 of about 56,467 (212)
Real Estate Management and ValuationThis study investigates the impact of international accounting and valuation standards (IFRS 13, IVS 2020, IVS 2022, RICS 2022, IPSM 2023) on information asymmetry in the residential real estate markets of the UK, Germany, and Spain.
Nemcova Jana +2 more
doaj +1 more source
Business Value of IT Investment: The Case of a Low Cost Airline’s Website [PDF]
, 2007 Using the case of a low cost airline company’s website we analyze some special research questions of information technology valuation. The distinctive characteristics of this research are the ex post valuation perspective; the parallel and comparative ...
Aranyossy, Márta
core +1 more source
Revista Ambiente Contábil, 2013 O valor justo é mencionado em um grande número de normas como uma medida de mensuração, mesmo sem haver, até a emissão da IFRS 13 Fair Value Measurement, nenhuma norma específica dedicada ao tema. Diante das várias mudanças ocorridas na Contabilidade, em
Fabiano Ferreira Batista +3 more
doaj
Changing IAS/IFRS through the application of IFRS 13
, 2013 The chief objective of the book is to analyse and understand the international financial reporting standard IFRS 13, the application of which became compulsory as from 1 January 2013 and concerns “fair value measurement”, outlining the basis of fair value measurement for balance sheet items. IFRS 13 has been introduced in order to make all the IAS/IFRS
openaire +1 more source
The transition to IFRS: disclosures by Portuguese listed companies [PDF]
In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies.
Patricia Teixeira Lopes, Rui Couto Viana
core
Interpretable Fair Value Hierarchy Classification via Hybrid Transformer-GNN Architecture
IEEE AccessFair value hierarchy classification under IFRS 13 presents a significant challenge in financial reporting, requiring accurate categorization of financial instruments into Level 1 (directly observable prices), Level 2 (indirectly observable inputs), or ...
Bingying Jiang +3 more
doaj +1 more source
PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD [PDF]
The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for
Adriana Tiron Tudor, Alexandra Mutiu
core
, 2015 Problem: Efterlevnad av internationella redovisningsstandarder. Syfte: Syftet med studien är att komparativt granska börsnoterade fastighetsbolag i Storbritannien, Sverige och Tyskland gällande deras efterlevnad av upplysningskraven i IFRS 13. Vidare syftar studien till att undersöka om eventuella skillnader i graden av efterlevnad påverkas av ...
Jonsson, Zackarias, Flodin, Jonathan
openaire +1 more source
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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