Search Results - subject:"IAS IFRS"

Regulation of the European Accounting from the perspective of international harmonization

Žárová, Marcela - In: Acta Oeconomica Pragensia 2004 (2004) 1, pp. 12-21

The article deals with the process of European accounting harmonisation. The process of European accounting harmonisation is divided into several historical phases including an overview of EC regulations on accounting. Description of the process of implementation of International Accounting...

Persistent link: https://www.econbiz.de/10004963519

Transition aux normes comptables IAS/IFRS, discipline de marché et adéquation des fonds propres aux risques dans l'industrie bancaire européenne

Clavier, Julien - HAL - 2011

Cette étude teste l'hypothèse que la transition obligatoire aux normes comptables IAS/IFRS a contraint les banques à … passage aux IAS/IFRS, tendent à tempérer les récentes critiques formulées à l'égard de l'usage du référentiel de l'IASB dans l …

Persistent link: https://www.econbiz.de/10009372640

Le processus d'appropriation du référentiel IAS/IFRS et de ses évolutions : Une analyse des pratiques organisationnelles

Couleau-Dupont, Annelise - HAL - 2011

Les normes IAS/IFRS sont en évolution permanente et les groupes ayant adopté ce référentiel sont dans l'obligation d … managériale liée à l'appropriation d'un outil de gestion en évolution permanente, en l'occurrence du référentiel IAS/IFRS. …

Persistent link: https://www.econbiz.de/10009372647

Le processus d'appropriation du référentiel IAS/IFRS et de ses évolutions : Une analyse des pratiques organisationnelles

Couleau-Dupont, Annelise - HAL - 2011

Persistent link: https://www.econbiz.de/10009386798

Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK

Barbu, Elena; Dumontier, Pascal; Feleagă, Niculae; … - HAL - 2011

This study investigates whether the adoption of a single set of accounting standards, such as IFRS, guarantees harmonization of accounting practices within a country and across countries, or whether differences in reporting practices persist because of dissimilarities in reporting habits and...

Persistent link: https://www.econbiz.de/10009393791

DELIMITATION AND INTERFERENCES REGARDING THE ACCOUNTING MODELS RELATED TO THE CHANGE OF ASSETS DESTINATION

Brabete, Valeriu - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 14-21

There are cases when entities initially recognize certain goods as tangible non-current assets or as stocks and, subsequently, depending on the actual exploitation conditions, aiming the intention to sell or the intention to use, on a continuous base, appears the necessity to reclassify them....

Persistent link: https://www.econbiz.de/10010550616

CRITICAL ANALYSIS OF CURRENT NATIONAL ACCOUNTING REGULATIONS - COMPLIANCE OR NON-COMPLIANCE WITH EUROPEAN DIRECTIVES

BERHECI, Maria; CHERSAN, Ionela-Corina - In: The Annals of the "Stefan cel Mare" University of … 11 (2011) 1(13), pp. 211-218

regulations and not European ones. It is the international accounting rules, known by the acronym IAS/IFRS. In addition, in the …

Persistent link: https://www.econbiz.de/10010616193

Obstacles to the adoption of the IAS/IFRS in Tunisia

Boumediene, Salem Lotfi; Zarrouk, Ridha; Tanazefti, Ines - In: The journal of applied business research 32 (2016) 3, pp. 621-636

Persistent link: https://www.econbiz.de/10011500779

Using international standards as a complement to overcome the unachieved nature of local GAAPs : the case of a developing country

Klibi, Mohamed Faker - In: Journal of applied accounting research 17 (2016) 3, pp. 356-376

Persistent link: https://www.econbiz.de/10011618802

Using international standards as a complement to overcome the unachieved nature of local GAAPs

Klibi, Mohamed Faker - In: Journal of Applied Accounting Research 17 (2016) 3, pp. 356-376

what extent this particular form of de facto compliance with IAS/IFRS (which are not authorized in Tunisia) is used among … GAAPs by standards they select among IAS/IFRS. The perception study indicated that Tunisian Accounting Standards are, indeed … or event, accounting professionals seem to have no problem in using some IAS/IFRS as a complement to overcome the …

Persistent link: https://www.econbiz.de/10014838086