Results 11 to 20 of about 56,467 (212)
Toepassing IFRS 13 Fair Value Measurement door corporates [PDF]
MAB, 2014 In deze bijdrage wordt de kwaliteit van de toelichting van fair values in de jaarrekening besproken aan de hand van IFRS 13. Wij richten ons in dit artikel op niet-financiële instellingen (hierna corporates).
Ineke Kuiper, Ralph ter Hoeven
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FAIR VALUE MEASUREMENT UNDER IFRS 13 [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015 The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop
COZMA IGHIAN DIANA
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Fair Value in the light of IFRS 13 «Fair Value Measurement»
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015 The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the ...
V.V. Svitselska
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Fair value-waardering bij banken [PDF]
MAB, 2014 IFRS 13 is onder EU IFRS voor het eerst verplicht toegepast in boekjaar 2013. De standaard behandelt de manier waarop de waarderingsgrondslag fair value moet worden bepaald en de informatie die over fair value in de toelichting moet worden opgenomen.
Dick Korf, Michiel van der Lof
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IFRS adoption, stock price synchronicity and firm-specific information in Indonesia stock market
Cogent Business & Management, 2023 This is the first study to explore the impact of Indonesia’s adoption of International Financial Reporting Standards (IFRS) on information flow and stock price informativeness throughout the pre-IFRS (2007–2011), transition (2012–2014), and post-IFRS ...
Dwi Astuti Rosmianingrum +3 more
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گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2022 The study examines the effect of IFRS adoption on the value relevance of accounting information of six (6) out of thirteen (13) listed industrial goods firms in Nigeria for the period of fourteen years (2007-2020); seven (7) years before IFRS adoption ...
Ibrahim Para +4 more
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Heliyon, 2020 This study investigates average earnings quality (AEQ) and its determinants in the European banking sector based on data of 409 European banks from the period 2006–2018. We utilize the intensity of fair valuation, average annual interest change, and firm
Andras Takacs +3 more
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Valuation of intangible assets according to IFRS 13
Ekonomski izazovi, 2022 The transition from industrial to information society has led to a change in the basis of companies' further growth and development. Intangible assets are becoming the most important source of social and economic development. They are the same time the strongest weapon in companies' fight for competitive advantage.
Tatjana Stevanović, Jovana Milenović
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Derivaten in de jaarrekening [PDF]
MAB, 2013 De regels voor de verslaggeving van derivaten zijn complex en komen voort uit een aantal compromissen uit het verleden. De nieuwe standaard IFRS 9 die IAS 39 vervangt, maakt voor een aantal gevallen deze verslaggeving eenvoudiger.
Jan De Vries
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AUDIT FEATURES OF THE FIRST IFRS FINANCIAL STATEMENTS
Фінансово-кредитна діяльність: проблеми теорії та практики, 2022 . This article focuses on the financial audit of the first financial statements prepared in accordance with International Financial Reporting Standards (IFRS).
A. Lyubenko, N. Znak, O. Karpachova
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