Revaluasi Aset Tetap pada Perusahaan Sektor Industri Manufaktur Di Indonesia
Jurnal Akuntansi, 2021 IFRS was formed which is expected to improve the quality of financial reporting and enchance comparability of financial information for decision making. Indonesia is one of the countries that adopted IFRS. One of the IFRS standard adopted by Indonesia is
Chandra Ferdinand Wijaya
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Accounting harmonization measurement: the case of non-banking financial institutions in Romania [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research Question: What is the degree of formal harmonization between IFRS and the national accounting framework currently applied by the non-banking financial institutions (NBFI) in Romania?
Denis Levanti +2 more
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The effects of real estate business on revenue accounting in Vietnam’s real estate enterprises
Ho Chi Minh City Open University Journal of Science - Economics and Business Administration, 2022 International Financial Reporting Standards (IFRS) 15, which was issued and has taken effect since 2018, replaced IAS 18 - Revenue, International Accounting Standards (IAS) 11 -Construction Contract.
Nguyen Ngoc Hien
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IFRS 16 “Leases” – consequences on the financial statements and financial indicators
Audit Financiar, 2017 In January 2016, the International Accounting Standards Board (IASB) issued IFRS 16 “Leases”, which will replace the current standard IAS 17 “Leases”. IFRS 16, whose application is mandatory for annual periods beginning on or after January 2019, sets out
Marian SACARIN
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Revista Eniac Pesquisa, 2022 O propósito deste artigo é investigar as modificações apresentadas pela International Financial Reporting Standarfs (IFRS 16) – Leases e os efeitos que essa norma, com início a partir de 01 de janeiro de 2019, causou nas informações financeiras de três ...
Filipe Leite da Silva Botelho +1 more
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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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ncome Tax and VAT Issues Concerning Leases after IFRS 16 Convergence in Indonesia
The Indonesian Journal of Accounting Research, 2021 This study analyzes income tax and value-added tax (VAT) issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. The data collection is through in-depth interviews and literature review.
Prianto Budi Saptono Mail +1 more
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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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Audit of disclosure in lease notes according to IFRS
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2022 Taking into account the fact that almost most Ukrainian companies that apply International Financial Reporting Standards (IFRSs) are now either lessee or lessor, they are required to apply IFRS 16 Leases.
O.V.
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The impact of IFRS 16 adoption on financial statements of listed South African mining companies
Cogent Business & ManagementThis paper measures the impact of IFRS 16 adoption on financial statements and key financial ratios of mining companies listed on the Johannesburg Stock Exchange (JSE).
Milan van Wyk, Yolandi Enslin
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