Results 31 to 40 of about 56,467 (212)
European Real Estate Properties Valuation: Ten Years After Adopting IFRS 13
HighTech and Innovation Journal, 2023 IFRS 13 had its mandatory implementation on January 1st, 2013. The new accounting standard, which represents one step closer to harmonization between U.S. GAAP and IFRS, aims to eliminate inconsistencies in fair value measurement and its related disclosures through the introduction of new reporting requirements, specifically for assets and liabilities ...
Miroslav Škoda +2 more
openaire +2 more sources
The role and current status of IFRS in the completion of national rules: Evidence from Greece [PDF]
, 2017 Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law.
Tsalavoutas, Ioannis
core +1 more source
Når virkelig verdi er så vanskelig å beregne, er det da overhodet relevant i regnskapet?
Magma, 2015 Forskningen har stort sett konkludert med at virkelig verdi er den beste målingen av eiendeler og gjeld i regnskapet. Regnskapsstandardene IASB og IFRS har fulgt dette prinsippet, og derfor krever flere og flere IFRS-regnskapsstandarder verdsettelse til
Finn Kinserdal
doaj +1 more source
Accounting for equity investments under IFRS 13: Are market multiple evaluations accurate?
Corporate Ownership and Control, 2021 In capital markets, the investment decision-making process is vastly influenced by accounting information. This paper addresses equity investment valuation through market multiples and its consequences in investors’ financial statements under fair value accounting principles.
Migliavacca, Alessandro +2 more
openaire +3 more sources
Capic Review, 2015 El mercado de capitales chileno se caracteriza por alta concentración de la propiedad y por la participación de inversionistas institucionales como las Administradoras de fondos de Pensiones (AFP).
Hanns de la Fuente Mella +3 more
doaj +1 more source
Evaluating The Effect of Fair Value Adjustments to Investment Property Based on Profitability Ratios
Journal of Accounting and Investment, 2022 Research aims: The aim of the study was to determine whether fair value adjustments to investment property affect the profitability ratios of listed companies.
Anet Smit +2 more
doaj +1 more source
Transitare, 2022 It was done a study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar is proposed.
Sandra Milena Castillo Saravia +2 more
doaj
Fair value measurement and its impact on audit fees: evidence in the Brazilian market
Revista Ambiente Contábil, 2021 Objective: The purpose is to verify the impact of using the measurement at fair value on the audit fees, differentiating even the period before and after the adoption of IFRS 13 (CPC 46).
Edson Vinícius Pontes Bastos +2 more
doaj +1 more source
Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity [PDF]
, 2021 This study investigates the effect of mandatory public Country-by-Country Reporting (CbCR) for European banks on their presence in tax and regulatory havens.
Eberhartinger, Eva +2 more
core
FACTORS IN DETERMINING THE PREFERENCE OF FAIR VALUE METHOD OF INVESTMENT PROPERTY
Jurnal Akuntansi Kontemporer, 2020 Financial Accounting Standard Statement in Indonesia is adopted from the IFRS by the IASB. IFRS applies those standards regarding the assessment of investment property as regulated in PSAK number 13. This research aims to determine the effect of leverage,
Yennisa Yennisa +2 more
doaj +1 more source