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Adopsi International Financial Reporting Standart (IFRS) Terhadap Kualitas Laba

Jurnal Akuntansi: Kajian Ilmiah Akuntansi, 2019
Penelitian ini menguji pengaruh adopsi IFRS terhadap kualitas laba. Variabel dalam penelitian ini adalah IFRS, Kualitas laba yang diukur dengan manajemen laba dan variabel kontrol yaitu rasio hutang dan ukuran perusahaan.
Ermina Sari
doaj   +1 more source

The potential effects of IFRS for SMEs on New Zealand SME financial reporting [PDF]

, 2010
No ...
Morunga, Maria, Morunga, Maria
core  

A perspective on the proposal for European public sector accounting standards, in the context of accruals in UK government accounting [PDF]

, 2014
This paper offers a UK perspective on the proposal to develop European Public Sector Accounting Standards (EPSAS). It offers the fundamentals of the UK government’s system of budgeting and accounting, which is the responsibility of the UK Treasury, being
Caruana, Josette, Jones, Rowan
core   +1 more source

IMPLICATIONS OF THE APPLICATION OF IFRS FOR SMES IN ROMANIA ON TAXABLE AND DISTRIBUTABLE PROFIT [PDF]

On 9 July 2009, the International Accounting Standards Board (IASB) issued the International Financial Reporting Standard for Small and Medium Sized Entities ("IFRS for SMEs") which aims to provide a financial reporting framework for SMEs falling within ...
Albu Catalin, Albu Nadia, Girbina Madalina   +2 more
core  

Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]

, 2018
The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José, Zamora Ramírez, Constancio   +1 more
core  

Hedge accounting under IFRS 9: an analysis of reforms

Audit Financiar, 2017
Pronouncements of regulatory bodies on ‘hedge accounting’ are aimed at ensuring that impact of price changes of hedging relationships are accounted for concurrently.
Jatinder Pal Singh
doaj   +1 more source

Assessing the impact of IFRS 9’s Expected Credit Loss model on capital allocation in Jordanian banks [PDF]

Banks and Bank Systems
This study investigates the empirical effects of implementing the Expected Credit Loss (ECL) model under IFRS 9 on capital budgeting decisions within the Jordanian banking sector.
Mohammad Fawzi Shubita, Faez Hlail Srayyih, Sinan Abdullah Harjan, Dua’a Shubita, Majd Munir Iskandrani   +4 more
doaj   +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, Stojanovic, Aleksandar   +1 more
core  

Effects of adopting IFRS 9 for the audit of financial instruments in non-financial companies

Revista Ambiente Contábil
Objective: The aim of this study is to determine the effects of adopting IFRS 9 for the auditing of financial instruments in non-financial companies in Brazil.
Shirley Franco da Silva, José Alves Dantas   +1 more
doaj   +1 more source

IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung? [PDF]

The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized ...
Henselmann, Klaus, Roos, Benjamin
core