Results 111 to 120 of about 57,176 (265)

Implementering av IFRS 15 : Ur tre IFRS-redovisande företags perspektiv

, 2018
Bakgrund och problem: Den 1 januari 2018 trädde den nya intäktsstandarden IFRS 15 Intäkter från avtal med kunder i kraft. Alla företag som redovisar enligt IFRS och är verksamma inom EU måste därmed anpassa sin redovisning efter den. Standarden anses komplex då den innebär ett nytt synsätt på intäktsredovisning.
Johansson, Ellen, Sadr Aazam Noori, Jaganeh   +1 more
openaire   +1 more source

Does Financial Statement Comparability Reduce Differences in Sentiment‐induced Investor Trading Behaviour?

Abacus, EarlyView.
This study examines whether comparable financial information can mitigate differences between individual and institutional investors’ trading behaviour, particularly behaviour that is shaped by investor sentiment. The results indicate that the higher the comparability, the smaller the gap in trading behaviour driven by investor sentiment between ...
Eun Hye Jo, Jung Wha (Jenny) Lee
wiley   +1 more source

Developing illustrative examples for revenue recognition in credit card rewards programmes

Journal of Economic and Financial Sciences
Orientation: The literature does not provide illustrative examples of specific credit card rewards programme (CCRP) transactions. Research purpose: The objective of the research was to develop and confirm illustrative examples for co-brand CCRPs ...
Sophia M. Brink
doaj   +1 more source

IFRS 15: Ny inntektsføringsstandard : i hvilken grad vil IFRS 15 påvirke regnskapsprodusenter og -brukere?

, 2016
I denne oppgaven tar vi for oss inntektsføring – måling, innregning og presentasjon av inntekter – etter IFRS, med hovedfokus på den nye inntektsføringsstandarden IFRS 15 Inntekt fra kontrakter med kunder. Bakgrunnen for den nye inntektsføringsstandarden er i hovedsak at de nåværende inntektsføringsstandardene, IAS 11 Anleggskontrakter og IAS 18 ...
Grøvdal, Joakim, Storøy, André
openaire   +1 more source

Verdirelevansen av IFRS 15 : er IFRS 15 inkrementelt verdirelevant sammenlignet med tidligere inntektsføringsstandarder og fortolkninger?

, 2019
IFRS 15 har vært gjenstand for stor interesse og oppmerksomhet, og arbeidet med standarden har pågått siden 2002. Formålet med utarbeidelsen av den nye standarden har blant annet vært å fjerne svakheter og uoverensstemmelser i tidligere standarder, og gi økt brukernyttig informasjon.
Fossvik, Thomas, Olsen, Ole Morten
openaire   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

The transition to IFRS: disclosures by Portuguese listed companies [PDF]

In the context of the CESR and of the Portuguese market regulator recommendations regarding the disclosure of the impacts of the transition to IFRS, this paper analyses the content of those disclosures by Portuguese listed companies.
Patricia Teixeira Lopes, Rui Couto Viana
core  

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

The Unintended Effects of US Regulations on the Value of Cash Holdings of Non‐US Companies: Evidence from the Public Company Accounting Oversight Board's International Inspection Access

Abacus, EarlyView.
We investigate the effects of the Public Company Accounting Oversight Board's (PCAOB) international inspection access on the value of cash holdings for non‐US companies. Utilizing a difference‐in‐differences (DiD) research design, we find that investors assign significantly higher value to a non‐US company's cash holdings when the company's non‐US ...
Hsiao‐Tang Hsu, Huichi Huang, Yutao Li
wiley   +1 more source

Decision usefulness of SME financial statements in Sri Lanka

Accounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon, Umesh Sharma, Grant Samkin   +2 more
wiley   +1 more source