نتایج جستجو برای: ifrs
تعداد نتایج: 1697 فیلتر نتایج به سال:
Using Worldscope data, Pownall and Wieczynska (2018) [Deviations from the mandatory adoption of IFRS in European Union: Implementation, enforcement, incentives, compliance. Contemporary Accounting Research, 35(2), 1029–1066] show that there was extensive non-adoption International Financial Reporting Standards (IFRS) by listed firms 2005–2012. They also suggest much this is illegal. This would ...
Accounting for derivatives has stirred important debate among academics, international standard setters and practitioners over the past decade. On one hand, accounting with fair value measurement makes use of more transparent, giving clear insights firm’s underlying risk exposure. other if qualify hedge treatment, timings mismatch associated is alleviated, so that temporary income statement vol...
Com o processo de convergência às normas internacionais contabilidade (IFRS), a partir 2010, observou-se publicação diversas normas, exigindo das empresas grandes esforços implementação. A literatura aponta para as consequências decorrentes da adoção IFRS, mas é silente quanto ao prático adoção, principalmente com associação utilização métodos ágeis, que são um conjunto práticas eficazes se des...
Our aim is to see if the adoption of International Financial Reporting Standards (IFRS) beneficial. methodology involved both quantitative methods (with non-parametric tests) and qualitative case study vignettes) in a complementary way, as ‘mixed method’. objective was use formal metric, adapted from economic choice theory, analyze choosing behavior firms over financial reporting standards, usi...
The proponents of the International Financial Reporting Standards (IFRS) as a financial reporting framework suggest that companies’ statements become more comparable, transparent, credible, and reliable by adopting IFRS, which may promote foreign investment inflows. Consequently, some literature posits when country’s authorities adopt it will help to increase portfolio (FPI). Only few studies i...
Abstract. This article focuses on the financial audit of first statements prepared in accordance with International Financial Reporting Standards (IFRS). Also, examines requirements for training, maintenance and design workers Auditing (ISA) 230 «Audit documentation». The identifies main objectives, relevance need an IFRS statements. sources information such have been formed. analyzes Based the...
This study reviews and synthesises the research literature on extent to which IFRS contributes international harmonisation of financial reporting. The main reason why is increasingly valued by public due global trading, a phenomenon that has led demand for high quality statements from investors. Therefore, it been found help effect ifrs improve comparability data, as well reduce costs complexit...
نمودار تعداد نتایج جستجو در هر سال
با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید