-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 …

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 …

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 …

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 …

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 …

This article analyses compliance with information disclosure requirements under IFRS 3 Business Combinations in 23 … diligence in following IFRS 3 disclosure requirements, specifically the company size, history of trading on the stock exchange …