Value relevance of fair value hierarchy
Jurnal Akuntansi dan Auditing IndonesiaImplementing accounting standard 68 (PSAK 68) adopted by IFRS 13 has brought changes in reflecting the market value previously explained by earnings per share and book value.
Mursalam Salim
doaj +1 more source
Empower users of financial information as the IASC Foundation's stakeholders [PDF]
Nicolas Véron comments on the proposal for governance reform (Â?constitution reviewâ??) published in May 2008 by the IASC Foundation, the private-sector body which oversees the setting of International Financial Reporting Standards (IFRS).
Nicolas Véron
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أثر القياس المحاسبي على أساس القيمة العادلة في ممارسات إدارة الأرباح _ دراسة ميدانية
مجلة جامعة دمشق للعلوم الاقتصادية و السياسيةهدف هذا البحث إلى معرفة المجالات التي يتيحها المعيار الدولي لإعداد التقارير المالية (IFRS 13 قياس القيمة العادلة) للإدارة لممارسة أحكامها المهنية ضمن ممارسات إدارة الأرباح، نتيجة اعتماده ثلاثة مستويات مختلفة لتقييم مدخلات القيمة العادلة، لتحقيق هدف ...
هبة الدهان
doaj
Sustainable FuturesAmid escalating environmental and social challenges, sustainability has emerged as a strategic imperative for industries. The textile sector, marked by high water and energy consumption, significant emissions, and complex supply chains, is a priority ...
Akın Emrecan Gök +2 more
doaj +1 more source
INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM-SIZED ENTITIES- A NEW CHALLENGE FOR THE EUROPEAN UNION [PDF]
In the context of the global economic crisis, small and medium enterprises are most affected. That is why the problem that arises more frequently is the harmonization of national legislation with the European legislation.
Ana-Maria Pascu, Andreea Vasiliu
core
Information sectorielle : quelle place dans les rapports des analystes financiers ? Une étude empirique du secteur hôtelier international [PDF]
Notre recherche propose d'identifier comment les analystes se réfèrent à l'information sectorielle publiée par les groupes et quelle place occupe l'information sectorielle dans leurs modèles financiers. Nombreuses sont les recherches qui se fondent sur l'
Frédéric Demerens, Pascale Delvaille
core
Analysis of factors affecting the adoption of IFRS in an emerging economy. [PDF]
Heliyon, 2023 Nguyen HTT, Nguyen HTT, Nguyen CV.
europepmc +1 more source
Loss ratio of the capitation payment unit of the health-promoting entities in Colombia between 2017 and 2021: a financial-actuarial approach. [PDF]
Cost Eff Resour Alloc, 2023 Espinosa O +8 more
europepmc +1 more source
International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]
We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin +3 more
core
IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review [PDF]
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their consolidated financial statements. Five years later, the paper analyses the advancements in the accounting harmonisation process within European ...
Gabriele Guggiola
core