Results 61 to 70 of about 56,467 (212)

Tendências na Pesquisa sobre IFRS 13 - Valor Justo

, 2017
Tendências na Pesquisa sobre IFRS 13 - Valor ...
Moutinho, Ana Luisa, Handerson Leonidas Sales, Penha, Roberto Silva Da   +2 more
openaire   +1 more source

Private Equity Fair Value Measurement: A Critical Perspective on IFRS 13

Australian Accounting Review, 2013
In this paper, we discuss IFRS 13 Fair Value Measurement with regard to private equity valuation. We raise issues on the fair value definition as an exit price and question the reliability of valuation techniques, which are categorised into Level 2 fair value hierarchy.
PALEA, VERA, Renato Maino
openaire   +2 more sources

إنعکاسات تطبیق معیاری 3 IFRS 13 & IFRS بشأن محاسبة القیمة العادلة وأثرها على جودة التقاریر المالیة فی منشآت الأعمال المصریة [PDF]

المجلة العلمیة للدراسات التجاریة والبیئیة, 2016
أستهدف البحت بصفة أساسية دراسة الدور التأثيري لمعايير التقارير المالية المتمثلة في (IFR 13 , IFRS3 في زيادة جودة التقارير المالية في منشآت الأعمال المصرية ، وذلک من خلال دراسة موضوع في غاية الأهمية وهو إندماج الشرکات والذي يعتبر من الموضوعات المنارة علي الساحة المحلية والعلمية بقوة في هذه الفترة وذلک نتيجة القصور في المعالجات المحاسبية لإندماج الأعمال ...
Mohammed Abd Allah Elhendawy, Mohamed Ahmed Lotfy   +1 more
openaire   +1 more source

Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]

, 2018
The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José, Zamora Ramírez, Constancio   +1 more
core  

Banking Reform in Russia: Problems and Prospects [PDF]

, 2004
This paper examines the state of the Russian banking sector in 2004 and assesses the most important reform initiatives of the last two years, including deposit insurance legislation, a major reform of the framework for prudential supervision, steps to ...
Tompson, William
core   +1 more source

Diffusion of fair value measurement (IFRS 13): Perception of Auditors

Contaduría y Administración, 2020
This study investigates the diffusion of fair value measurement (IFRS 13), with a focus on extent of application, and valuation methods used by reporting entities in Nigeria. Data-collection was through a structured questionnaire administered on 400 auditors from diverse backgrounds in terms of audit firm size, international affiliation, and global ...
openaire   +2 more sources

Whose Trojan Horse? The Dynamics of Resistance Against IFRS [PDF]

, 2014
The introduction of International Financial Reporting Standards (“IFRS”) has been debated in the United States since at least the accounting scandals of the early 2000s.
Gelter, Martin, Kavame Eroglu, Zehra
core   +1 more source

Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS

Binus Business Review, 2013
This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and
Heny Kurniawati
doaj   +1 more source

The influence of IFRS and institutional quality on economic growth: empirical evidence in the GCC countries using panel ARDL analysis

Cogent Business & Management
We empirically investigated the effect of international financial reporting standards (IFRS) and institutional quality (IQ) on economic growth in the GCC region.
Abdulwahab Mujalli, Mohammad Jibran Gul Wani, Ahmed Almgrashi, Irfan Ahmed, Nasser Asiri   +4 more
doaj   +1 more source

The potential effects of IFRS for SMEs on New Zealand SME financial reporting [PDF]

, 2010
No ...
Morunga, Maria, Morunga, Maria
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