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International Financial Reporting Standards

2022
The textbook discloses the legal status and purpose of international financial reporting standards, defines the conceptual framework for the presentation of financial statements (financial statements), the composition of financial statements according to international standards, describes the disclosure of information about the assets of the ...
Tat'yana Romancova, Aleksandr Chernoverhskiy, Irina Petrova, Natal'ya Orlova, Lana Arzumanova, Ol'ga Sobol', Yuliya Caregradskaya   +6 more
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International Financial Reporting Standards

Journal of Business and Finance Librarianship, 2007
exaly   +2 more sources

International Financial Reporting Standards [PDF]

, 2004
In response to the global financial crisis in 1998, an initiative was launched to strengthen the global financial structure, and, although the International Accounting Standards (IAS) have been in existence for some time, it is believed such initiative will help promote transparency in financial reporting, and acceptance of its wide range of ...
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International Financial Reporting Standards and the Macroeconomy

SSRN Electronic Journal, 2023
ABSTRACT Using a generalized aggregate-level difference-in-differences analysis across 32 countries over the 1991–2017 period, we find that the ability of aggregate earnings to predict one-year ahead GDP growth is greater for countries that adopted International Financial Reporting Standards (IFRS) than those that did not.
Asad Kausar, You-il Park
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International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey

Research in Accounting Regulation, 2008
ABSTRACT The European Union decided that International Financial Reporting Standards (IFRS) would be effective as of the beginning of 2005. Consequently, the IMF, the World Bank, IOSCO as well as other similar organizations have established policies to support the adoption of IFRS.
Demir, Lutfiye Defne, Yalkin, Yüksel Koç, Demir, VOLKAN   +2 more
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International Financial Reporting Standards: To Be or Not to Be?

CFA Institute Magazine, 2011
“When evaluating approaches to incorporating IFRS into the U.S. financial reporting regime—or reporting regime in any country—it is important that investors consider the end game.”
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International Financial Reporting Standards: Expanding Standards, Expanding Geographically, Expanding Literature

Accounting Education, 2011
The advance of International Financial Reporting Standards (IFRS) across the globe has accelerated over the last few years. This is placing increasing demands on educators to respond to these changes by an increased focus on IFRS in the curricula of accounting students. This paper reviews a range of educational texts covering IFRS within the context of
Tyrrall, David, Pontoppidan, Caroline Aggestam   +1 more
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International Financial Reporting Standards

2012
The Financial Accounting Standards Board (FASB) has been working closely with the International Accounting Standards Board (IASB) since the latter was formed to develop global standards accounting. The impetus for this work is the globalization of capital.
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International Financial Reporting Standards

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).
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International Financial Reporting Standards

The textbook outlines the regulations of international financial reporting standards for accounting for assets, liabilities, business operations, and the preparation of accounting forms. The theoretical material is accompanied by a large number of examples, control questions, tests and tasks.
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