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The Need for the Adoption of International Financial Reporting Standards: Some Explanations For the Pace of Implementation [PDF]
, 2012 Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have
Ojo, Mariane.B.
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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
doaj +1 more source
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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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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Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach [PDF]
تحقیقات مالی, 2021 The purpose of this study is to use expert opinions to identify and clarify the obstacles to the implementation of International Financial Reporting Standards in Iran.
Ahad Hosseini +3 more
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International financial reporting standards as the basis of financial reporting for listed companies [PDF]
Anali Ekonomskog fakulteta u SuboticiPurpose: The research explores the specificities and differences in the application of International Financial Reporting Standards (IFRS) as the basis for financial reporting by listed companies worldwide. The primary issue addressed is the inconsistency
Stanković Predrag +1 more
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Serbia - public sector accounting review : report on the enhancement of public sector financial reporting [PDF]
, 2017 The government’s public financial management (PFM) Reform Program 2016-2020 foresees the gradual transition of public sector financial reporting from a cash basis to an accrual basis of accounting and the application of International Public Sector ...
Crnomarkovic, Aleksandar +5 more
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