Tazkia Islamic Finance and Business Review, 2014 The application of PSAK has been revised in reference with the IAS in the convergence of IFRS perspective. The objective of the research is to elaborate influence of this application on Trading Volume Activity (TVA) companies that implement it.
Arya Maulana, Murniati Mukhlisin
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The effect of the new revenue standard on client loyalty programmes
Journal of Economic and Financial Sciences, 2014 The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them.
Sophia Brink
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The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users [PDF]
Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005.
Diane BREESCH, Joel BRANSON, Vicky COLE
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Analisis Komparasi Relevansi Nilai Informasi Akuntansi Sebelum dan Sesudah Adopsi IFRS di Indonesia (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2009-2014) [PDF]
, 2016 This study aimed to test whether there is an increase in the value relevance of accounting information after the adoption of IFRS in Indonesia. The value relevance of accounting information can be seen on the effect of earnings per share, book value of ...
DEWANTORO, Fajar, YUYETTA, Etna Nur Afri
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An analysis of the financial reporting compliance of South African public agricultural companies
Journal of Economic and Financial Sciences, 2016 This article assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the compulsory recognition and measurement and compulsory and voluntary disclosure requirements of IAS 41 Agriculture.
Ingrid Baigrie, Danie Coetsee
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EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer [PDF]
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting ...
Jacobs, Otto H. +3 more
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Accounting quality under IFRS during stressed volatility: an examination of UK banks [PDF]
, 2013 This paper examines whether accounting quality is maintained for UK banks that report under the IFRS accounting standards during times of stressed market price volatility.
Baddevithana, Tanuja Dominick +1 more
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THE FAIR VALUE AND ITS IMPACT ON THE DEFENSE INDUSTRY COMPLEX
Финансы: теория и практика, 2017 Enterprises of the Defense Industry Complex are often faced with difficulties in making their reports in compliance with international standards for financial reporting and evaluation of assets and businesses at fair value, namely with IFRS Standard 13 ...
A. A. Bakulina, P. P. Topchiy
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Accounting and accountability in Fiji: A review and synthesis [PDF]
, 2014 This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside ...
Sharma, Umesh Prasad
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A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]
, 2014 This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
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