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...

The focus of this study is how learning process about IFRS in accounting curriculum Universitas Surabaya and STIE Perbanas using qualitative research paradigm. Interviews, observations, documentary analysis were used during data collection processes. result the educationof have been updated with IFRS. lecturers these universities never facing any significant difficulty adjusting education becau...

paper is to explore the factors that influence the adoption behaviour of mobile banking Mobile commerce has emerged after the introduction of electronic. In this report we summarise the findings of about 170 research papers on the Indeed, as the introduction of IFRS in the EU was part of a larger package. paper outlines the process of publishing research papers in journals and conference introd...

This research aimed to identify factors that affect the financial reporting quality (FRQ) in Vietnamese enterprises, which affecting are based on Contingency Theory. Data were collected through an email survey combined with a direct, and period was from January June 2020. We focussed surveying CFOs, chief accountants, accountants who had at least three years of working experience. The sample co...

The purpose of this paper is to examine the impact adopting International Financial Reporting Standards (IFRS) on relationship between accounting information and market responses. We investigate IFRS adoption financial statements quality whether impact, if any, has a positive implication capital (especially, liquidity equity value). Data were collected from 147 non- firms listed Saudi exchange ...