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

GAAP and IFRS in the area of revenue recognition and examines the new converged revenue standard IFRS 15. The third part … focuses on the IFRS disclosure requirements set by the current standard IAS 18 and compare to the new ones defined by IFRS 15 … current revenue disclosure IFRS requirements. …

new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to …

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 …

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 …

This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …

initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value …