Results 101 to 110 of about 56,054 (246)
Aspects of Some Changes Regarding the Application of IFRS 16 [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 As of January 1, 2019, economic entities that use as the basis the international financial reporting standards (IFRS) must apply IFRS 16 for the accounting of leasing contracts.
Cristina-Valeria Laslo
doaj
Abacus, EarlyView.Australian listed entities face mandatory climate‐related reporting and assurance requirements, to be contained in annual reports, for reporting periods from January 2025. Our study assesses the preparedness of listed entities on the Australian Stock Exchange to meet these requirements by examining their disclosures in annual reports between 2018 and ...
Roger Simnett +3 more
wiley +1 more source
Abacus, EarlyView.This study examines how firms’ adoption of corporate social responsibility frameworks (CSRFs) that follow different user orientation approaches affects information asymmetry in capital markets. We draw on novel hand‐collected adoption data from seven established CSRFs for a sample of STOXX Europe 600 firms from 2017–2020. Our findings reveal that CSRFs
Andreas Altendorfer +2 more
wiley +1 more source
Studi Kajian: Konvergensi IFRS, PSAK, Undang-Undang Perpajakan dan Dampaknya terhadap Aset Tetap
Journal of Accounting and Investment, 2016 The Revised Statement of Financial Accounting Standard for Property, Plant, and Equipment (PSAK 16) has been fully adopted from International Accounting Standard 16 on January 2008. Development of national standards that harmonize PSAK and IFRS have some
Dewi Pudji Rahayu
doaj
Revista Ambiente ContábilObjetivo: O presente ensaio teórico tem como objetivo avaliar os impactos das alterações normativas antes e após a vigência do IFRS 16 com ênfase na abordagem relacionada à “essência sobre a forma”.
Jorge Katsumi Niyama +1 more
doaj +1 more source
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
Sectoral analysis of the impact of IFRS 16 and COVID-19 on the indicators of Brazilian lessees
Revista Contabilidade & FinançasThe objective of this article was to analyze the impact of International Financial Reporting Standard 16 (IFRS 16) and the coronavirus disease 2019 (COVID-19) pandemic on the indicators of Brazilian lessee companies, segregated by economic sector.
Vanessa Rodrigues dos Santos Cardoso +1 more
doaj +2 more sources
Regulamento N.º 1606/2002/CE: impactos declarados pelas empresas com valores admitidos à negociação no Luxemburgo [PDF]
, 2010 O Luxemburgo, tal como tantos outros países da União Europeia transpôs, a 1 de Janeiro de 2005, para a sua lei o Regulamento 1606/2002/CE do Parlamento Europeu e do Conselho, de 19 de Julho de 2002, através da Lei de 16 Março de 2006.
Azevedo, Graça +2 more
core +1 more source
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 +2 more
wiley +1 more source
Leasingavtal enligt IFRS 16 : Effekter av införandet av IFRS 16 i statligt ägda bolag
, 2017 Bakgrund och problematisering: Enligt IAS 17 skall leasingavtal redovisas som ett finansiellt leasingavtal eller ett operationellt leasingavtal, men med IFRS 16 kommer alla leasingavtal att redovisas som ett finansiellt leasingavtal. Problemet med IAS 17 är att operationella leasingavtal gör att risker i den finansiella rapporten ej synliggörs, då det ...
Alponce, Arjana, Rydqvist, Robin
openaire +1 more source