Results 21 to 30 of about 56,467 (212)
The effect of adopting tokenized assets on accounting discretion in fair value measurement under IFRS 9 and IFRS 13 [PDF]
Accounting and Financial ControlType of the article: Research Article Blockchain technology poses significant challenges for asset classification, valuation hierarchy, and disclosure under IFRS 9 and IFRS 13.
Miluska Odely Rodriguez-Saavedra +5 more
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Determinants of IFRS compliance in Africa: analysis of stakeholder attributes [PDF]
, 2019 Purpose: This paper examines the drivers of companies’ compliance with IFRS using the stakeholder salience theory. Research Methods: We have used panel data from 205 companies to examine the IFRS compliance level across 13 African countries. Our study
Boolaky, Pran, Tawiah, Vincent
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Fair Value Measurement in Financial Reporting [PDF]
, 2011 Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The objective of IFRS
Dvořáková, Dana
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العلاقة بين معيار الابلاغ المالي IFRS-13 والمخاطر المصرفية وانعكاسها على أداء الوحدات الاقتصادية
مجلة الغري للعلوم الاقتصادية والاداريةيهدف البحث بشكل أساسي الى بيان أثر تطبيق معيار الابلاغ المالي (IFRS-13)لقياس القيمة العادلة في الحد من المخاطر المصرفية من خلال تناول الاطار المفاهيمي والأسس النظرية لمعيار الابلاغ المالي (IFRS-13)الخاص بقياس القيمة العادلة والمخاطر الائتمانية ...
قاسم محمد عبد الله البعاج +1 more
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آلية مقترحة لتدقيق عقود الايجار وفق (IFRS16) في البيئة العراقية
Tikrit Journal of Administrative and Economic Sciences, 2022 يتمثل الهدف الرئيس للبحث في تقديم آلية مقترحة لتدقيـق عقـود الايجـار علـى وفـق IFRS 16 في البيئة العراقية لتحديد إجراءات تدقيق عقود الايجار على وفق متطلبات المعيار، فضلا عن قياس انعكاس تطبيق الآلية المقترحة على الوحدات الاقتصادية الخاضعة للتدقيق في ...
Ahmed Hadi Mahmoud, Sallama Ibrahim Ali
doaj +1 more source
Journal of Economic and Financial Sciences, 2018 Using an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early.
Nakita Swait, Adnan Patel, Warren Maroun
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Accounting for KVA Under IFRS 13
SSRN Electronic Journal, 2015 We explore the accounting view on KVA for derivatives, where KVA is defined as the lifetime cost of capital, i.e. the Capital Valuation Adjustment. Accounting uses ‘fair value’ in most circumstances. IFRS 13 (Fair Value Measurement) defines fair value and it explicitly replaces previous requirements in individual standards.
Kenyon, Richard, Kenyon, Chris
openaire +1 more source
Вестник Российского экономического университета имени Г. В. Плеханова, 2017 The article discusses historic and present day approaches to the concept of fair value from the point of view of IFRS 13 provisions. History of the fair value development shows the continuous extension of its use in overseas countries. This trend is also
Anna N. Petrova, Vera I. Bazhenova
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IFRS 16 «Rent»: the main causes of occurance
Интеллект. Инновации. Инвестиции, 2022 Renting has become increasingly important in recent years. Often, international business representatives, and sometimes entire industries, opt for leasing, refusing to purchase large and expensive assets.
A. V. Kadochnikova
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Relative value-relevance of accounting measures based on Chinese Accounting Standards and International Financial Reporting Standards [PDF]
, 2012 Purpose – The purpose of this paper is to investigate the relative value relevance of accounting measures based on Chinese Accounting Standards (CAS) and International Financial Reporting Standards (IFRS) in relation to both A-share and B-share markets ...
Chamisa, E, Mangena, M, Ye, G
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