Results 81 to 90 of about 57,176 (265)
Cogent Business & ManagementThe International Financial Reporting Standard (IFRS) 15, ‘Revenue from Contracts with Customers’, became effective for National Health Service (NHS) bodies from the annual period beginning 1 April 2018. NHS Foundation Trusts, as part of UK public sector
Anita Tenzer
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IFRS 15 - Ny intäktsredovisningsstandard
, 2018 Bakgrund/Problemdiskussion: Framtagandet av intäktsstandarden IFRS 15 påbörjades efter ett antal skandaler som visat på en problematik i det traditionella synsättet med att erkänna intäkter. Ett flertal debatter har uppkommit i hur den nya omfattande intäktsstandarden kommer ge effekt i redovisningen.
Juma, Abid, Sarkar, Leonardo
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IFRS 15 - Qualidade das divulgações
, 2022 The IFRS 15 arose from the convergence project between the IASB and FASB, being of mandatory application since 1 January 2018. The short period of application, led the IFRS Foundation to request analyses on the application of this standard, requiring evidence on the quality of the disclosures, in addition to an overview on the use of the standard by ...
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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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Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
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Material ESG Performance and Bid Premium in Merger and Acquisition Deals
International Journal of Finance &Economics, EarlyView.ABSTRACT This study examines the firm‐level and country‐level environmental, social, and governance (ESG) performance on bid premiums in cross‐border mergers and acquisitions (M&A) transactions. We document considerable variations in bid premiums. Higher carbon emissions are associated with higher bid premiums, suggesting that acquirers may perceive ...
Ndubuisi Ezenwa +2 more
wiley +1 more source
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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Project management and presentation of information in financial statements - company performance measurement or project performance measurement [PDF]
, 2010 The aim of the article is to draw the attention to the problems related to the presentation of the operational result in case of companies realizing projects contained in a financial report.
Kalinowski, Jacek
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Recent Developments in Sustainable Composites for Printed Circuit Boards (PCBs): A Review
Macromolecular Materials and Engineering, EarlyView.This review presents the potential of using natural plant fibers and biodegradable polymers as sustainable printed circuit boards (PCBs). This review provides future directions in innovation and sustainable PCBs development. Bio‐composites PCBs are both environmentally friendly and sustainable due to the natural fibres they contain.
Erdem Selver +7 more
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Perceptions Regarding the Impact of IFRS 15 - Illustrative Examples Step by Step
Audit Financiar, 2019 As users` needs become larger, entities need to adapt their provided information. Thus, financial reporting suffers permanent changes. One of the recent changes that occurred at entities that report in line with the International Financial Reporting ...
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