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10 anos de pesquisa no IFRS : histórico, reflexões e perspectivas [PDF]
, 2021 O livro 10 anos de Pesquisa no IFRS é um produto organizado pela Pró-reitoria de Pesquisa, Pós-graduação e Inovação (Proppi) e pelo Comitê de Pesquisa, Pós-graduação e Inovação (COPPI). Teve por objetivo compilar, em capítulos com textos do gênero ensaio,
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Does the IFRS 16 affect the key ratios of listed companies? Evidence from Poland
International Journal of Management and Economics, 2022 The paper aims to assess the International Financial Reporting Standard (IFRS) 16 “Leases” impact on the lessees’ financial situation. The study was conducted on the financial data for 2018–2019 of 494 companies listed on the Warsaw Stock Exchange using ...
Białek-Jaworska Anna +2 more
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Muhasebe Enstitüsü Dergisi, 2022 The boards that regulate accounting paradigms have published the IFRS standard to guide companies in presenting their financial information honestly, explicably, and transparently.
Berke Koç
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Учёт. Анализ. Аудит, 2019 For the external users financial statements of an enterprise are the most important source of information about its financial condition. Changes in market value, solvency and creditworthiness, profitability, financial stability, and a number of other ...
IRINA А. Lisovskaya
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Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
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Nueva norma de arrendamiento IFRS 16 Leases y su impacto financiero y contable
Mercados y Negocios, 2017 Este documento tiene como objetivo evidenciar el impacto que generará la aplicación de la IFRS 16 en las métricas de rentabilidad ROA, ROE y en el margen de utilidad.
Viviana Lambreton Torres +1 more
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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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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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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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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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