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International Financial Reporting Standards [PDF]
, 2019 International Financial Reporting Standards (IFRSs) are set by the International Accounting Standards Board (IASB), which was established in 2001 to replace the International Accounting Standards Committee (IASC). IASB members are accounting organizations that are members of the International Federation of Accountants (IFAC).
Казак, Оксана Олексіївна
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International Financial Reporting Standards for SMEs [PDF]
Annals of Spiru Haret University Economic Series, 2011 • IFRS for SMEs give the response to an international requirement of the developed and emerging economies in the process of globalization to have a rigorous and common set of international accounting provisions (standard, rule, regulation) specifically ...
Cicilia IONESCU, Lucian Dorel ILINCUŢĂ
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MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed.
V. V. IEVDOKYMOV, S. F. LEGENCHYK
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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
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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
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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
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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
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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
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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
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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
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