Results 121 to 130 of about 56,631 (275)

Opportunities for the Labour Party: Football, Class and Community Renewal

The Political Quarterly, EarlyView.
Abstract This article argues that football represents an underutilised opportunity for the Labour Party to anchor a wider programme of civic renewal. In many working‐class communities, the decline of trade unions, working men's clubs and other associational spaces has eroded collective life, leaving football clubs as rare institutions where dignity ...
Sam Taylor Hill
wiley   +1 more source

UMA ANÁLISE DA MENSURAÇÃO E EVIDENCIAÇÃO DE PROPRIEDADES PARA INVESTIMENTO NAS COMPANHIAS BRASILEIRAS DO SETOR DE EXPLORAÇÃO DE IMÓVEIS

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, Alexsandro Gonçalves da Silva Prado, Márcia Reis Machado, Edilson Paulo   +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

Financial Climate‐Risk Measurement, Impact Funds, and Green Transitions

Journal of Accounting Research, EarlyView.
ABSTRACT Regulators are contemplating or mandating precise measurement of financial climate‐risk exposure to promote sustainable investments. We show that such mandates can be counterproductive in the presence of social funds that catalyze change by subsidizing the adoption of cleaner production technologies.
VOLKER LAUX, LUCAS MAHIEUX
wiley   +1 more source

Interpretable Fair Value Hierarchy Classification via Hybrid Transformer-GNN Architecture

IEEE Access
Fair 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, Bi Wu, Jialei Cao, Yutong Tan   +3 more
doaj   +1 more source

Real Effects of Subjectivity in Measuring Fair Values

Journal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN, ROBERT F. GÖX, FELIX P. NIGGEMANN, ULRICH SCHÄFER   +3 more
wiley   +1 more source

IFRS 13 och förvaltningsfastigheter : En komparativ studie av börsnoterade fastighetsbolag i Storbritannien, Sverige och Tyskland angående deras efterlevnad av upplysningskraven i IFRS 13

, 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

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  

Does Sustainability Report Assurance Affect the Cost of Equity? The Role of Peer Behavior and Assurance Provider Characteristics La certification des rapports de durabilité a‐t‐elle une incidence sur le coût des capitaux propres? Rôle du comportement des pairs et des caractéristiques des certificateurs

Accounting Perspectives, EarlyView.
ABSTRACT We investigate the impact of sustainability report assurance and assurance provider characteristics (i.e., Big 4, statutory auditor, and industry specialist) on the cost of equity in a setting in which reporting is mandatory and assurance is voluntary.
Julian Kordisch, Reiner Quick
wiley   +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, Lisa Evans, Paul André   +2 more
core