The impairment recognition in International Financial and Reporting Standard will change significantly in 2018 with IFRS 9. The reason of the update of the current IAS 39 standard is related to the global financial crisis. In this paper I am modelling the possible effect of the new standard to the allowance calculation compared with the previous standard. I set the focus on the two main dimensi...

this study determined the value relevance of assets and liabilities after the adoption of ifrs among listed nigerian firms. ohlson model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. a sample of 126 firms listed in nigeria stock market is used for the study. data is co...

This paper examines the symbolic use of International Financial Reporting Standards (IFRS) in an Egyptian state-owned company (AQF Co.) that is partially privatised by drawing on new institutional sociology and its extensions. It explains how the ceremonial use of IFRS is shaped by the interplay between institutionalised accounting practices, conflicting institutions, power relations and the us...

An investigation by The BMJ has shown stark local variation in the number of exceptional funding requests that doctors in England are having to make on behalf of their patients, and the types of treatment being restricted. The analysis shows that the overall number of individual funding requests (IFRs) received by clinical commissioning groups in England increased by 47% in the past four years ...

This study focuses on examining the initiation and development of the IFRS convergence decision in India. It provides glimpses of the chaotic routes through which the idea of convergence traversed during the decision-making process. The study highlights three themes from the decision-making arena to demonstrate the variety of influences that shape convergence decision at multiple levels. It dra...

The aim of this study is to investigate context, the impact International Financial Reporting Standards (IFRS) on Key Performance Indicators’ (KPIs) disclosure quality in United Kingdom (UK). We used UK listed firms FTSE 350 stock exchange market during pre-IFRS period and post-IFRS (2003 2004, 2006 2013). In particular, we examine special events such as emergence Accounting Standard Body (ASB)...

Purpose The study has endeavored to assay the nexus between converged version of International Financial Reporting Standards (IFRS) on performance Indian-listed manufacturing firms. Design/methodology/approach randomly accessed data Bombay Stock Exchange (BSE) listed Indian firms using Prowess IQ database. It covered 2014–2016 as pre-IFRS and 2017–2020 post-IFRS convergence period. Moreover, fo...

This study proposes a novel method for identifying international accounting differences under International Financial Reporting Standards (IFRS). Using Google Trends data extracted between January 2014 and August 2022, it creates an index, the Global IFRS/IAS Search Index (GISI), which comprises search activities of 121 jurisdictions 45 IFRS standards. To assess its relative validity, I classif...

The purpose of this article is to develop a methodological approach substantiating the effective consolidation model national accounting standards (NAS) with International Financial Reporting Standards (IFRS) for Azerbaijan. Using questionnaire method, advantages, and obstructions IFRS implementation in Azerbaijan have been assessed, depending on practicing models NAS IFRS. fuzzy sets made it p...