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Modern Management ReviewThis study investigates the impact of adopting International Financial Reporting Standards (IFRS), financial reporting quality, and financial reporting education on the performance of listed Small and Medium Enterprises (SMEs) in Lagos State, Nigeria.A ...
Latifat Omolara AKANO
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Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2019 The article analyzes the works of domestic and international scientists in which the issues of development of accounting were raised in accordance with the provisions of international standards of financial reporting. The evolution and need for standards
V.V. Kovalchuk
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Financial Reporting in Insurance and International Financial Reporting Standards
, 2022 AbstractFinancial reporting obligations for financial institutions, including insurance companies, have increased in recent years and insurers needs to stay up-to-date on the latest revisions of International Financial Reporting Standards and data reporting requirements and to comply with it.
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Apstract: Applied Studies in Agribusiness and Commerce, 2013 The role of information became more important due to rapidly changing technical conditions, market and economic regulations in our globalizing world. Several regulations tend to provide the framework for reporting performance and income of the companies,
Ildikó Dékán Tamásné Orbán
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Risk Assessment of Haier Group's Overseas Investment Under International Financial Reporting Standards. [PDF]
Front Psychol, 2022 Zhong B +4 more
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THE IMPORTANCE OF THE MANAGEMENT COMPANY BY USING THE INTERNATIONAL ACCOUNTING STANDARDS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019 Managing the company requires a higher degree of standardization of processes, decision-making, decisionmaking, application of standard operating methods in companies, the use of international accounting standards, the standard of international ...
BORISLAV MARIĆ +4 more
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Evaluation of International Financial Reporting Standards in Terms of Smes-Turkey Application
Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2017 Differences between national accounting practices and international practices make it difficult to compare financial information, create barriers to fundraising processes, and cause difficulties in buying and selling international businesses and mergers.
Murat KARAHAN +2 more
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International financial reporting standards and financial reporting quality in Nigeria
Journal of Science and Technology (Ghana), 2016 The study examines the impact of the adoption of International Financial Reporting Standards (IFRS) on the quality of financial reporting in Nigeria. The study utilises a period based approach to analyse changes in the degree of financial reporting quality (FRQ) that hinges on three proxies: Value Relevance, Earnings Quality and Earnings Management ...
Aderin, A., Otakefe, J. P.
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International Financial Reporting Standards and differential reporting [PDF]
, 2003 This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. It examines the three elements of differential reporting: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.
Jarvis, Robin, Collis, Jill
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EVOLUTION AND QUALITY OF FINANCIAL REPORTING IN ROMANIA: AN OVERVIEW FROM 1990 TO PRESENT [PDF]
Annals of the University of Oradea: Economic Science, 2015 The results of a business activity are concentrated in the financial reports; accounting is the instrument that provides these reports to internal and external users in order to help users to make useful economic decisions.
NICHITA Mirela, GAJEVSZKY Andra
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