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Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran [PDF]
پژوهشهای تجربی حسابداری, 2021 The main objective of this study is to investigate the need for the adoption of specific financial reporting standards for small and medium-sized enterprises to achieve a favorable picture of the financial situation, financial performance and financial ...
mohammad kashanipour +3 more
doaj +1 more source
Boek-/marktwaarderatio en International Financial Reporting Standards [PDF]
MAB, 2009 In dit onderzoek wordt onderzocht of de boek-/marktwaarderatio groter is geworden door de invoering van International Financial Reporting Standards (IFRS).
Ralph Ter Hoeven, G. Ubels, D. Zwagerman
doaj +3 more sources
The impact of the IFRS1 standards implementation on the quality of banks financial reporting
گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ, 2023 The paper aims to highlight the developments in the field of accounting standards represented by the development of International Financial Reporting Standards (IFRS1).
Sherzad Ali , Ali Abdullah
doaj +1 more source
The Effects of International Financial Reporting Standards on Financial Reporting Quality [PDF]
Athens Journal of Business & Economics, 2019 The purpose of this study is to investigate whether the financial reporting under International Financial Reporting Standards (IFRS) has more quality than local GAAP for firms listed on Taiwan stock exchange.
Wafaa Salah , Abdallah Abdel-Salam
doaj +1 more source
EVOLUTION, IMPLEMENTATION AND EFFECTS OF INTERNATIONAL ACCOUNTING STANDARDS IN THE PHILIPPINES [PDF]
Malaysian E Commerce Journal, 2019 This paper discussed the Evolution, Implementation and Effects of International Accounting Standards in the Philippines. Rules and standards governing the accountancy profession in the Philippines is under R.A 9298.
Elaine Joy C. Apat +2 more
doaj +1 more source
مجلة الدراسات الاقتصادية والادارية, 2023 The research aims to demonstrate the impact associated with the adoption of the application of "International Financial Reporting Standards (IFRS)" on audit fees, by identifying the theoretical aspects of the concepts associated with each of the ...
Mahdi Abbas Abadi +2 more
doaj +1 more source
CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years.
N. Savina, N. Pozniakovskа, O. Miklukha
doaj +1 more source
Problems and solutions in rent accounting [PDF]
E3S Web of Conferences, 2023 The Republic of Uzbekistan is transitioning to international financial reporting standards, which will significantly improve the transparency of financial reporting. At the same time, the international standards themselves are being updated in connection
Yusupova Malika
doaj +1 more source
International Financial Reporting Standards as a tool for Earnings management [PDF]
SHS Web of Conferences, 2021 Research background: The idea of harmonizing accounting at the international level gradually began to spread from the second half of the 20th century as a result of globalization and the growth of international trade.
Cugova Aneta, Cug Juraj
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Determination of audit activity in modern conditions [PDF]
, 2009 The task of compulsory audit of financial statements is the provision of reasonable assurance that is accepted and performed by the entity in accordance with the requirements of this Law and international standards of audit by checking the financial ...
Drews, P. +6 more
core +2 more sources