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AN ANALYSIS OF SME FINANCIAL STATEMENTS AFTER THE ADOPTION OF IFRS FOR SMES A SOUTH AFRICAN CASE STUDY
SCHUTTE, DANIE; BUYS, PIETER - In: JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA (2011)
The adoption of International Financial Reporting Standards by many countries is fundamental to global accounting harmonization. However the reporting requirements were often criticized as being too comprehensive and not necessarily applicable to all levels of businesses, especially smaller...
Persistent link: https://www.econbiz.de/10010925409
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Romanian Accounting - A Tale of Two Standards
Deac, Marius - In: Annals of the University of Petrosani, Economics 13 (2013) 1, pp. 89-98
The process of accounting harmonization in Europe has started in 1978 with the adoption of the Fourth Council Directive 78/660/EEC regarding the annual accounts of limited liability companies. The harmonization process continued with the regulation of the consolidated annual accounts with the...
Persistent link: https://www.econbiz.de/10011067132
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Economic Consequences of Global Accounting Convergence: An Experimental Study
Taguchi, Satoshi; Ueeda, Masayuki; Miwa, Kazunori; … - In: The Japanese Accounting Review 3 (2013) December, pp. 103-120
This paper examines whether the movement toward convergence of the International Financial Reporting Standards (IFRS …. In addition,we adopt a 3×3 coordination game because an essential factor of global accounting convergence is the … coordination of accounting standards. The results confirm the termination of a movement toward the convergence of IFRS. Namely, our …
Persistent link: https://www.econbiz.de/10010970513
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EARLY OBSERVATIONS ON THE QUALITY OF IFRS REPORTS: EVIDENCE FROM TURKEY
Kaymaz, Önder; KaraibrahimoÄŸlu, Yasemin Zengin - In: Global Journal of Business Research 5 (2011) 3, pp. 27-40
Integration of the world economies has mandated the global inception and recognition of IFRS not only for large companies but also for SMEs. We examine wide-ranging real-life IFRS practices experienced in the world while devoting a particular focus to Turkey. We show that although the countries...
Persistent link: https://www.econbiz.de/10011205867
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EUROPEAN ACCOUNTING HARMONIZATION BEFORE&AFTER 1978
MERT, Ibrahim; MERT, Huseyin - In: Internal Auditing and Risk Management 1 (2014) 33, pp. 49-66
Objectives-The purpose of this study has been to (a) measure the growth of exports for five of the six core EU founders (Belgium, France, Italy, Luxembourg, and the Netherlands) and (b) relate the adoption of accounting harmonization standards to this growth. Prior Work- This paper is trying to...
Persistent link: https://www.econbiz.de/10010757486
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Harmonization of accounting in the process of globalization of economic activities
GEORGESCU, Floarea; IONESCU, Cicilia - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 18-24
Once with the Romania adhering at the European Union the public accounting system was transformed and adapted according to the requirements imposed by the international public sector accounting standards (IPSAS).This fact had imposed the appearance of legislative norms and provisions adapted to...
Persistent link: https://www.econbiz.de/10010757804
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SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS
Andreea, Cirstea; Carmen-Alexandra, Baltariu - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1171-1181
The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting...
Persistent link: https://www.econbiz.de/10010685568
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Exploratory Evidence for the Adoption of the Ias 7 in Turkey
Pekdemir, Recep; Kepce Yonet, Nazli - Volkswirtschaftliche Fakultät, … - 2010
This paper examines the adoption of the International Accounting Standard No 7 (IAS 7) “Cash Flow Statements (CFS)” of the International Accounting Standards Board (IASB) by the listed companies in the Istanbul Stock Exchange (ISE) in Turkey. The purpose of this study is to provide brief...
Persistent link: https://www.econbiz.de/10009004197
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The Implications of the Accounting Harmonization Process on EU Countries: Α Case Study of Greece and Romania
Hlaciuc, Elena; Bostan, Ionel; Grosu, Veronica; … - In: European Research Studies Journal XVI (2013) 1, pp. 93-102
The progressive globalization of the financial and capital markets, the elimination of the national frontiers, the intensification and increase of the international transactions’ number, the spreading of the global companies, the increase of the global economy’s integration degree and the...
Persistent link: https://www.econbiz.de/10011031790
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Harmonization of accounting in the process of globalization of economic activities
GEORGESCU, Floarea; IONESCU, Cicilia - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 19-25
Once with the Romania adhering at the European Union the public accounting system was transformed and adapted according to the requirements imposed by the international public sector accounting standards (IPSAS).This fact had imposed the appearance of legislative norms and provisions adapted to...
Persistent link: https://www.econbiz.de/10010760093