This paper relates to the financial effects of official adoption International Financial Reporting Standards (IFRS) in US. IFRS is a set unique, high-quality accounting standards that listed firms have been obliged implement since 2005 Europe. However, 2007, SEC decided allow foreign US stock markets publish their financials under without need reconciliate GAAP. That fact increased proportion c...

For many larger multinational companies, unfunded pensions represent an unmanaged risk and a growing liability. With the removal of the ‘corridor’ in the new IFRS IAS19R accounting regulations, unfunded pensions have become an increased source of volatility on the corporate balance sheet. Despite this, until today, funding unfunded pensions locally has either been too expensive or not possible....

be geared to modern requirements. Unlike the present solvency regime, Solvency II is designed to reflect a prospective and risk-oriented economic view. It will be based on a total balance sheet approach and harmonised with accounting rules and regulations. Assets and liabilities will consistently be recognised at market values. In principle, IFRS provisions can be used as a basis for valuing th...

This paper examines the consequences of International Financial Reporting Standards (IFRS) adoption in Ukraine through lens New Institutional Accounting theory. IFRS adoption's effects on management's reporting incentives, enforcement and institutional complementarities are analysed. I find that at a technical level is not enough to be called "adoption" as profound changes also required. Adopte...

Generally, the covid-19 pandemic has a great impact on all big, small and medium-sized business over world. There are analyzed International Financial Reporting Standards (IFRS) practical issues that should be considered addressed by top management. These financial key include discussing following: IFRS 9-Financial Instruments, IAS 36 Impairment of Assets, 1, 2, ISA 570 (revised) -Going Concern...

Analisou-se a percepção de discentes dois institutos federais (IFSC e IFRS) respeito atividades não presenciais (ANP) realizadas durante o período inicial da pandemia covid-19. A pesquisa foi realizada por meio um formulário on-line contendo 24 questões. Refletindo fato IFSC ter seguido com aulas no formato ANP IFRS suspendido todas as suas aulas, algumas respostas apresentaram diferenças signi...