. 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 …

focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what … has been the position statement of the goodwill and the deferred taxes on the financial statements investigated? Second …, what has been the importance of the amounts of the goodwill and the deferred taxes on financial statements investigated? In …

and its impairment. IFRS 3 (Revised) “Business Combinations” will create significant changes in accounting for goodwill … the major challenge concerns the goodwill. Is it an asset? How can it be measured? Which are the implications on fair … image of financial position and performances? Therefore, the accounting treatment of goodwill involves applying professional …

IFRS 3 Business Combinations, which aims to help both users and preparers of the consolidated financial statements by … revised IFRS 3, focusing on the accounting principles surrounding the recognition and measurement of the identifiable net … goodwill. …

announcement of the Indian version of IFRS i.e Ind AS by the regulators in India and its impact in relation to the contentious …

by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …