IFRS 7 Financial Instruments: Disclosures - A Closer Look [PDF]
The International Accounting Standards Board issued the International Financial Reporting Standard 7, Financial Instruments: Disclosures. The objective of IFRS 7 is to provide more transparency to financial statement users on an entity’s exposure to ...
Muthupandian, K S
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The Implementation of IAS/IFRS in Romania – Advances and Perspectives [PDF]
This paper represents a study on the implementation of the international accounting standards in Romania. Through this paper we find out about the stages covered and the solutions adopted by Romania as well as the perspectives concerning the adaptability
Aristita Rotila
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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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Dampak Konvergensi International Financial Reporting Standards (IFRS) Terhadap Pembelajaran Akuntansi Pada Perguruan Tinggi Swasta Se-Kota Bandar Lampung [PDF]
, 2015 Convergence of IFRS (International Financial Reporting Standards) are adjusting domestic standards order in accordance with IFRS (International Financial Reporting Standards).
Dwitayanti, Y. (Yevi), Putra, D. (Dedi)
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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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Attribute differences between US GAAP and IFRS earnings: An exploratory study. [PDF]
With the successful completion of the IASC's standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality
Gaeremynck, Ann +2 more
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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
openaire
Accounting in a Country : The Case of Pakistan [PDF]
Our paper examines the origins, growth, and the development of accounting practices and disclosures in Pakistan and the factors that influenced them. We traced the early days of accounting in the Indian subcontinent and the British colonial influence ...
Junaid Ashraf, Waqar I. Ghani
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National and international financial reporting standard convergence and the relevance for nonparticipants in capital markets: a preparer perspective / Victoria Wise, Jeffrey Faux [PDF]
, 2005 This study presents some implications of recent policy moves to enhance the harmonisation of financial reporting and disclosure by adopting international financial reporting standards.
Faux, Jeffrey, Wise, Victoria
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