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The IFRS 8 segment reporting disclosure : evidence on the Czech listed companies

Kopecká, Nattarinee - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 5-20

The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 …

Persistent link: https://www.econbiz.de/10011526922

Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?

Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52

-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy … electronic filings in Europe on the IFRS taxonomy by 2020 signal that national regulators, external accounting observers and … scientific ap-proach, a comprehensive literature review is performed. The research question is if the rules-based IFRS taxonomy …

Persistent link: https://www.econbiz.de/10011818182

Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange

Červený, Martin - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 53-64

The aim of this paper is to assess the quality of share-based payments’ disclosure in compliance with IFRS 2 by … meet the requirements given by IFRS 2 framework and in order to support the arguments, it compares the results with … principles of disclosure, as defined by the IFRS 2. As we will demonstrate, Czech corporations do meet the regulatory minimum …

Persistent link: https://www.econbiz.de/10011818186

Comparative analysis of the national accounting standards of the Czech Republic and Lithuania

Mackevicius, Jonas; Strouhal, Jiří; Zverovich, Svetlana - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 22-44

financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or … after 1 January 2005. The adoption of IFRS is supported in many countries inside and outside the European Union because it … may improve the quality and comparability of financial reporting. In addition to the use of IFRS by listed companies and …

Persistent link: https://www.econbiz.de/10011459355

The role of accounting information in financial performance measurements from external user's viewpoint

Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 25-52

US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … inconsistencies between IAS / IFRS and US GAAP. It gives some recommendations for continuing the harmonization process of both …

Persistent link: https://www.econbiz.de/10011459733

Transition from US GAAP to IFRS : analysis of impact on income tax administration in USA

Roe, Jana - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 86-109

When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by … financial statements, including the Tax Administration, IRS. Since 2009, taxpayers in the U.S. are allowed to use IFRS as a … GAAP to IFRS, outlining activities such as education of field agents, technical analysis of the potential impact of changes …

Persistent link: https://www.econbiz.de/10011470701

Accounting standards for the public and non-profit organization in the USA

Ištvánfyová, Jana; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 71-81

Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and...

Persistent link: https://www.econbiz.de/10011459742

Is there a feedback mechanism in accounting?

Drachal, Krzysztof - In: European financial and accounting journal : EFAJ 9 (2014) 1, pp. 85-95

The aim of this paper is to present some considerations about the (market) reality and the accounting. The considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various aspects of modern markets are presented. In particular, the...

Persistent link: https://www.econbiz.de/10011460500

Asset classification, subsequent measurement and impairment testing for carbon emission trading

Mookdee, Tharatee; Bellamy, Sheila - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 65-86

With global efforts to combat climate change, accountants from participating entities worldwide need to report the economic value of carbon credits and related assets in carbon markets. However, the absence of formal accounting guidelines allows the selection of accounting practices and...

Persistent link: https://www.econbiz.de/10011818210

Relevance versus reliability trade-off in financial reporting among companies listed at visegrad group stock exchanges

Závodný, Libor - In: European financial and accounting journal : EFAJ 16 (2021) 1, pp. 7-24

The objective of this study is to examine the relevance and reliability aspects of accounting with respect to earnings' usefulness which is measured as the association between earnings and share returns. Motivated by the lack of this research in emerging markets, this paper is focused on the...

Persistent link: https://www.econbiz.de/10012642483