The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms … influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that … conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value …

HGB, den IAS/IFRS und US-GAAP und erläutern die Methoden und Konzepte der Humankapitalbewertung im Rahmen einer …

internationalen Rechnungslegungsstandards IFRS und US GAAP zur Verfügung stehen. Daneben zeigt sie, wie der Bilanzleser solche …

Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and … different socio-cultural traditions. The assumption that the impact of IFRS adoption correlates with membership in a certain …

revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting …