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Profit Distribution in Different Legal Forms of the Society [PDF]
Journal of Research and Innovation for Sustainable Society, 2022 he distribution of profits and the coverage of losses of a company are regulated by positive regulations for all legal forms of companies. They also regulate the issue of financial reporting as a condition for profit sharing.
Živojin Prokopović
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Effect of International Financial Reporting Standards Compliance on Financial Reporting Quality: Evidence from a Developing Country [PDF]
, 2023 Purpose: Despite global adoption of International Financial Reporting Standards to improve financial reporting quality, there is still inconclusive and limited empirical evidence of improving financial reporting quality especially from developing ...
Kabwe, Martin
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ANALYSIS OF THE IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY COUNTRIES WITH ECONOMIES IN TRANSITION [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013 The article deals with experience of application of international financial reporting standards in different countries with economies in transition.
B. Zasadnyi
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Journal of Economic and Financial Sciences, 2018 Using an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early.
Nakita Swait, Adnan Patel, Warren Maroun
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Copernican Journal of Finance & Accounting, 2019 The objective of this paper is to determine whether corporate financial performance may be influenced from intangible assets owned by a company and some special incurring expenditures benefiting the intangible value of the company even though such items ...
Mike Onder Kaymaz +2 more
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Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper [PDF]
, 2005 In June 2004 the IASB issued the Discussion Paper 'Preliminary Views on Accounting Standards for Small and Medium-Sized Entities'. This invited comments on the central question of whether the IASB should develop separate standards for small and medium ...
Evans, Lisa +9 more
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Учёт. Анализ. Аудит, 2018 The purpose of this article is to study the problems of convergence of investment property accounting in Russian and international financial reporting standards.
T. U. Druzhilovskaya +1 more
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Meta-analysis of IFRS Adoption Effects on Financial Reporting Quality [PDF]
پژوهشهای تجربی حسابداری, 2017 Adopting the international financial reporting standards during the recent years has aroused abundant empirical researches in respect to the outcomes resulting from such a change in accounting regime around the globe.
Hossein Etemadi +2 more
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INTERNATIONAL CONVERGENCE OF FINANCIAL REPORTING
Соціальна економіка, 2022 The purpose of this article is to study the state of global convergence of financial reporting standards at the present stage, as well as to consider the key points of the process of unification of International Financial Reporting Standards (IFRS) and ...
Daria Holovina +2 more
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The place of ethics in the implementation of international accounting standards [PDF]
New Applied Studies in Management, Economics & Accounting, 2018 Many studies have been conducted in the field of ethics in accounting and auditing. In this study, using the method of document mining and studying the existing texts in the field of ethics and International Financial Reporting Standards, the position of
Roya Darabi +2 more
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