determination of income taxes of IFRS adopters in Slovakia. Because the relevance of accounting information is partially driven by …

determination of income taxes of IFRS adopters in Slovakia. Because the relevance of accounting information is partially driven by …

The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements … IFRS adoption, which also allowed comparing the influence of IFRS adoption for both types of economies - well developed and …-adoption period (2012 to 2015 for Russia, 2011 to 2014 for Canada) in which companies use IFRS standards. The research was performed …

In the modern process of globalization, IFRS standards are widely used in the financial world, Russian Federation is … one of these examples. The application of IFRS in Russian Federation first began in the early 90-ies of the twentieth … century. During IFRS adoption many companies were involved in this process. Nowadays, a big part of all Russian companies …

(IFRS 9), which sets out principles for hedge accounting and replaces International Accounting Standard 39 (IAS 39). IFRS 9 … investors' valuation of the firm. The results also show that the simplified reporting requirements under IFRS 9 motivated …

The article examines disclosure of non-IFRS earnings measures (also called alternative performance measures). The data … sample consists of 600 companies that constitute index EUROSTOXX 600 for the years 2021 and 2022. We prove that non-IFRS … earnings measures hold a very prominent role in financial reporting. We provide evidence that the reporting of solely IFRS …

reporting in accordance with International Financial Reporting Standards as adopted by EU (IFRS) in the Czech Republic. In the … first section, the main regulations that apply to entities preparing IFRS financial statements and their influence on income …