Results 251 to 260 of about 56,631 (275)

IFRS reporting, firm-specific information flows, and institutional environments: international evidence

Review of Accounting Studies, 2012
Jeong-Bon Kim, Haina Shi
exaly  

4.19 IFRS 13: Bemessung des beizulegenden Zeitwerts

2014
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Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management

Accounting and Business Research, 2017
Antonio Parbonetti
exaly  

Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting

Sustainability Accounting, Management and Policy Journal, 2022
exaly  

The Impact of IFRS on Accounting Quality in a Regulated Market

Journal of Accounting, Auditing & Finance, 2011
Chunhui Liu, Nan Hu, Ling Liu
exaly  

Kapitel 8. Bewertung (IFRS 13, diverse Standards)

2019
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Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting

Journal of International Accounting, Auditing and Taxation, 2007
Susana Callao
exaly  

Implementing IFRS from the perspective of EU publicly traded companies

Journal of International Accounting, Auditing and Taxation, 2006
Eva K Jermakowicz
exaly  

13 Einführung von IFRS

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IFRS 13: L'evoluzione del concetto di fari value. Aspetti teorici e criticità applicative

2016
Il contributo approfondisce le problematiche di definizione del concetto di Fair Value, quale criterio di misurazione in bilancio. In particolare viene analizzata la definizione fornita nell'ambito dei principi contabili internazionali e come questa si collochi nel contesto dei differenti modelli contabili di riferimento.
openaire   +1 more source