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International Financial Reporting Standards

Наука XXI века: актуальные направления развития, 2021
The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation. All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc.
Aleksando Petrov, Gul'nara Alekseeva, Elena Dombrovskaya, Lyudmila Sotnikova, Mariya Vahrushina, Roza Kaspina, Mihail Litvinenko, Vera Sidneva, Svetlana Grishkina, Ol'ga Rozhnova, Viktor Get'man   +10 more
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International Financial Reporting Standards

2023
The textbook contains a structured presentation of International Financial Reporting Standards (IFRS): IFRS (IAS) 1 "Presentation of Financial Statements", IFRS (IAS) 7 "Statement of Cash Flows", IFRS (IAS) 34 "Interim Financial Statements", IFRS (IAS) 10 "Events after the reporting period", IFRS (IAS) 23 "Borrowing Costs", IFRS (IAS) 33 "Earnings per ...
Viktoriya Malickaya, Tat'yana Morozova, Vladimir Shirobokov   +2 more
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International financial reporting standards

2018
The material of the textbook is systematized by topics and covers a full range of issues related to International financial reporting standards. The textbook contains requirements for the results of the development of the discipline, the program, the theme of practical and seminar classes, forms of independent work, control issues and evaluation ...
YElyena Kozyeltsyeva, Tat'yana Shishkova
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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 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 [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: 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 and Auditing Standards

2021
The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing.
Mariya Vahrushina, Viktor Suyc
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