The pur­pose of this art­icle is to ana­lyze the ef­fects man­dat­ory trans­ition IFRS (In­ter­na­tional Fin­an­cial Re­port­ing Stand­ards) in Hun­gary at be­gin­ning 2017 (Act CLXXVIII 2015) on profits and fin­an­cial per­form­ance com­pan­ies lis­ted Bud­apest Stock Ex­change. re­search as­sumes a change ac­count­ing reg­u­la­tions that will af­fect meas­ure­ment res­ults valu­ation pro­ced­...

The main objective of the research is: examining compliance (or non-compliance) companies listed in Iraq Stock Exchange with requirements International Financial Reporting Standard (8) IFRS, regard to sectoral numbers and resulting disclosures, after discussing theoretical dimensions international standard, it came practical side, which included taking a sample on Exchange, subject research, we...

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...

Purpose This paper aims to examine the nature of academic engagement with policy and (lack of) responsiveness by policymakers scientific community through development International Financial Reporting Standards (IFRS) Foundation Trustees’ Consultation Paper on Sustainability (IFRS Foundation, 2020). Design/methodology/approach The 577 submissions IFRS consultation were reviewed, 39 identified a...