Jurnal Dinamika Akuntansi dan Bisnis, 2016 In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606) Revenue from Contracts with Customers,
Amr M. Khamis
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أثر الإمتثال للمعيار الدولى للتقارير الماليه IFRS 15 على جودة المعلومات المحاسبيه وتعظيم قيمة المنشأه فى قطاع الإتصالات المصرية [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2018 تسعى الدراسة إلى تحقيق هدف رئيسى وهو تقييم قيمة المنشاة فى ظل تطبيق المعيار المحاسبى ( IFRS 15 ) الخاص بالمحاسبة عن إيرادات العقود مع العملاء وينبثق عن هذا الهدف الرئيسى الثلاثة الأهداف الفرعية الأتية : 1- دراسة وتقييم نموذج الإعترف والقياس والإفصاح ...
کمال کمال عبد السلام
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Firm characteristics and compliance with IFRS 15 mandatory disclosures: Evidence from French firms [PDF]
Contabilitate şi Informatică de GestiuneResearch Question: Do firm characteristics affect compliance with IFRS 15 mandatory disclosures? Motivation: IFRS 15 became mandatory for annual periods beginning on or after January 1, 2018. It introduces new revenue recognition rules compared to the
Sameh Kobbi-Fakhfakh, Nesrine Belguith
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The impact of the implementation of international financial reporting standards no.15 on improving the quality of accounting information [PDF]
Management Science Letters, 2019 This study aims at investigating the impact of the IFRS (15) on the quality of accounting information in terms of relevance and faithful representation.
Fatema Sami Altaji +1 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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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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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
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, 2011 Context. Infrared Faint Radio Sources (IFRS) are extragalactic emitters clearly detected at radio wavelengths but barely detected or undetected at optical and infrared wavelengths, with 5 sigma sensitivities as low as 1 uJy. Aims.
Alonso-Herrero +52 more
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Tikrit Journal of Administrative and Economic Sciences, 2022 The research aims to test the effect of accounting conservatism on information asymmetry in light of the adoption of International Financial Reporting Standards (IFRS 15) in the Iraqi environment, as the research examined a sample of (15) banks listed in
Ali K. salman
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PERFORMANCE-BONUS CONTRACT IN LIGHT OF IFRS 15 AND THE POLISH ACCOUNTING ACT
Humanities and Social Sciences, 2018 The conditional element of the price included in the performance-bonus contract is a frequent component of contracts concluded with customers in some sectors.
Ewa MARUSZEWSKA
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