Showing 1 - 10 of 136
announcement of the Indian version of IFRS i.e Ind AS by the regulators in India and its impact in relation to the contentious …
Persistent link: https://www.econbiz.de/10011259732
The paper presents the approach for the verification of the lemma used for the model for reputation risk for subsidiaries of non-public group with reciprocal shareholding as proposed by the author in priory works. For all entities with the absolute value of the reputation risk greater than the...
Persistent link: https://www.econbiz.de/10011260535
focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what … order to find out the reasonable answers to the questions above, the financial reports IFRS applied of the top 100 companies …
Persistent link: https://www.econbiz.de/10008923047
by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …
Persistent link: https://www.econbiz.de/10009004153
Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial statements and risk management. The development gap...
Persistent link: https://www.econbiz.de/10009368472
The paper presents the model for reputational risk for subsidiaries of non-public group with reciprocal shareholding within the Basel Accord. A test for lack of reputation risk is presented. Proposal for quantification of the non-measurable risk has been outline first for the case of the...
Persistent link: https://www.econbiz.de/10009397185
a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …
Persistent link: https://www.econbiz.de/10011107937
. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … audit and, especially, non-audit fees. Our sample comprises Finnish listed firms that adopted IFRS for the first-time. The … standards (FAS) and IFRS anticipating extra audit risk and work at the accounting move. Therefore, it is highly likely that …
Persistent link: https://www.econbiz.de/10011108425
European listed companies are required to prepare their consolidated financial statements in accordance to IFRS since 1 …st January 2005. IFRS are supposed lead to better accounting quality and to a closer association between market-based and … of IFRS using a sample of 3,721 companies listed on five European stock exchanges: Frankfurt, Madrid, Paris, London and …
Persistent link: https://www.econbiz.de/10011111200
Good Corporate Governance ensures better corporate performance, relationship with stakeholders, where the proper practice of Accounting Standards assumes immense importance at micro level, as effective disclosure leads to shareholders’ wealth maximization and at macro level, they are essential...
Persistent link: https://www.econbiz.de/10011111757