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Preparation of financial statements under international standards and its audit specifics
Melnyk, Andriy - In: Accounting and Finance (2013) 4, pp. 121-129
Due to the transfer of certain categories of business entities to international standards accounting, practical application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The article covers the specifics of financial statements...
Persistent link: https://www.econbiz.de/10010726928
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Preparation of Financial Statements for Sme’s in Romania. Interest for Cash-Flow Statement
FARCANE, Nicoleta; CĂPUŞNEANU, Sorinel; BRICIU, Sorin - In: Theoretical and Applied Economics XVIII(2012) (2012) 5(570), pp. 77-92
The purpose of this article is to obtain feedback about the transition to IFRS standards and their implementation in …
Persistent link: https://www.econbiz.de/10011004882
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IAS/IFRS: uno sguardo d’insieme, con specifico riferimento all’iscrizione in bilancio delle partecipazioni / IAS/IFRS: an overview, with specific reference to the accounting of sha...
De Angelis, Lorenzo - In: Economia Internazionale / International Economics 61 (2008) 2-3, pp. 261-311
(IAS/IFRS) introduced into the Italian legal system by the legislative decree no. 38 of 28th February 2005. Moreover, it …
Persistent link: https://www.econbiz.de/10005005756
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ОСОБЕННОСТИ ПРИМЕНЕНИЯ ДОХОДНОГО ПОДХОДА ПРИ ОЦЕНКЕ БИОЛОГИЧЕСКИХ АКТИВОВ В ЦЕЛЯХ ОТРАЖЕНИЯ В ФИНАНСОВОЙ ОТЧЕТНОСТИ...
ВИКТОРОВИЧ, ТИХОМИРОВ ДМИТРИЙ - In: ИЗВЕСТИЯ … (2013) 3, pp. 16-25
Оценка стоимости биологических активов является одной из наименее разработанных и специфических областей в теории и практике оценки. При отсутствии...
Persistent link: https://www.econbiz.de/10011221522
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Enforcement and compliance of mandatory accounting standards in emerging economies: the case of Pakistan
Hossain, Monirul Alam; Nurunnabi, Mohammad - In: International Journal of Managerial and Financial Accounting 3 (2011) 2, pp. 200-218
The objective of this study is to analyse the status of accounting standard in Pakistan as an example of an emerging economy. This paper proposed to set up a separate Accounting Standards Board of Pakistan (ASBP), a private sector organisation that includes a wider participation in the adoption...
Persistent link: https://www.econbiz.de/10009352417
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A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS
Lin, Henghsiu; Paananen, Mari - In: International Journal of Accounting, Auditing and … 7 (2011) 3, pp. 219-252
standards (IAS) during 2000-2002 with those under international financial reporting standards (IFRS) during 2003-2004 (the … Swiss companies reporting under IAS during 2000-2002 and IFRS during 2003-2004 and 2005-2006 by assessing the relative … international accounting standards do not change the valuation properties of Swiss and German IAS/IFRS accounting variables. However …
Persistent link: https://www.econbiz.de/10009352509
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Longitudinal analysis of voluntary adoption of XBRL on financial reporting
Efendi, Jap; Smith, L. Murphy; Wong, Jeffrey - In: International Journal of Economics and Accounting 2 (2011) 2, pp. 173-189
in conjunction with international financial reporting standards (IFRS). …
Persistent link: https://www.econbiz.de/10009352581
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EVALUATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS APPLICATION FOR NON FINANCIAL INSTITUTIONS: THE CASE OF ALBANIA.
BINAJ, AGIM; BINAJ, ILIR; LIMAJ, IRINI - In: Journal of Academic Research in Economics 4 (2012) 3 (December), pp. 317-332
This study is focused on the application of International Financial Reporting Standards (IFRS) for non financial … limited enforcement capabilities. This paper intends to present benefits and challenges from the IFRS adoption and evaluate … IFRS application for non financial institutions in Albania. The study was conducted as an exploratory research through 15 …
Persistent link: https://www.econbiz.de/10010607343
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The value relevance of earnings in Europe after IFRS implementation: why do national differences persist?
Filip, Andrei; Raffournier, Bernard - In: International Journal of Accounting, Auditing and … 9 (2013) 4, pp. 388-415
Since 2005, all European listed companies must comply with IFRS in the preparation of their consolidated financial … accounting quality before and after IFRS implementation. But they do not really address the following question: will the adoption …
Persistent link: https://www.econbiz.de/10010722769
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Fair value evaluation: analysis and determinants
Baccouche, Chedli; Ghodbane, Sana Ben - In: International Journal of Critical Accounting 4 (2012) 1, pp. 77-91
The implementation of a new accounting referential IAS/IFRS introduced a new philosophy for the estimation and the …
Persistent link: https://www.econbiz.de/10010669142