PROBLEM ISSUES IN ACCOUNTING LEASES UNDER IFRS 16

Mandatory IFRS Adoption and Accounting Conservatism

Using a large sample of listed firms from 17 European countries that mandatorily adopted IFRS over the period 2005-2008, we examine the effect of mandatory IFRS adoption on accounting conservatism defined using Basu’s (1997) differential timeliness (DT) measure. An important distinction of our study is that we avoid the common criticisms of the DT measure by comparing the difference in the DT m...

Replacing IFRS instead of Iranian accounting standard

Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is...

Onm-16: Ethics Issues in Assisted ReproductiveTechnology

IFRS or IFRS-Based Domestic Standards: Implications for China’s Future Accounting System

People’s Republic of China has a long history of accounting and accounting reforms. This study focuses on “whether China should continue its IFRS-based domestic accounting standards or full convergence with the IFRS is more appropriate”? Both quantitative and qualitative approaches are applied to answer the research question of this work. Binary choice model has been used in the statistical ana...

IFRS Developments for Mining & Metals: Accounting for waste removal costs

The IFRS Interpretations Committee (the Committee) has finally issued its Interpretation on accounting for waste removal costs IFRIC Interpretation 20 – Stripping Costs in the Production Phase of a Surface Mine (the Interpretation). This Interpretation is effective for annual periods beginning on or after 1 January 2013. Entities will be required to apply its requirements for production phase s...