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 +2 more sources
The prospects for implementation of international financial reporting standards in the national accounting systems [PDF]
Мир новой экономики, 2018 The article discusses the main tasks and directions of implementation of International financial reporting standards (IFRS); the issues of harmonization and convergence reporting; the relationship of IFRS and generally Accepted accounting principles (US ...
I. M. Dmitrieva
doaj +2 more sources
Accounting Classification in the Era of International Financial Reporting Standards: The case of Africa [PDF]
, 2023 This paper presents the first empirical test of a hypothetical classification of financial reporting in Africa based on de facto or actual practices as opposed to de jure rules.
Elad, C., Shah, N.S., Agyeman, C.
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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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The Impact of International Financial Reporting Standards on Financial Reporting Quality: Evidence from Iraq [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2021 Prior studies provide mixed evidence on whether the transition to International Financial Reporting Standards (IFRS) deters or contributes to greater financial reporting quality.
Ahmed Al-janabi +2 more
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Companies Experiences in Applying IFRS in Iran [PDF]
مطالعات تجربی حسابداری مالی, 2022 The need for a set of qualified accounting standards has led to the development of international financial reporting standards. like many other countries globally, Iran has adopted these standards and required their application in a group of capital ...
Ali Rahmani +2 more
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The Development of Accounting in Africa in the Era of International Financial Reporting Standards [PDF]
, 2020 This thesis consists of two separate, but related studies on the development of accounting in Africa in the era of International Financial Reporting Standards.
Agyeman, C.
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Discussion about the objective of financial reporting based on International Financial Reporting Standards [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial ...
Edyta Łazarowicz
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PERSEPSI MAHASISWA AKUNTANSI TERHADAP INTERNATIONAL FINANCIAL REPORTING STANDARDS
Among Makarti, 2022 Penelitian ini bertujuan untuk mengetahui gambaran tingkat pengetahuan dan opini mahasiswa terhadap IFRS baik adopsi maupun dampaknya, juga sebagai bahan evaluasi dan pertimbangan bagi akademisi dan institusi pendidikan yang berkaitan dengan ...
Paskah Ika Nugroho, Rosita Adi Kristanti
doaj +1 more source
Influence of environmental specificity on financial reporting standards and practice [PDF]
Ekonomski Pogledi, 2014 This paper shows that application of the International Financial Reporting Standards may be considered using several approaches. One approach is that the process of diminishing of differences in financial reporting practices of different countries should
Ivkov Danijela +2 more
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