This article contains results of an empirical survey among companies of the German agribusiness. The purpose of this study was to investigate the companies' attitude towards the International Financial Reporting Standards IAS/IFRS and its implementation and status of adoption. It shows that the...

The paper analyzes the main differences between IFRS and Basel Committee on Banking Supervision at the preparation of the financial statements, identified challenges and the way forward in disclosing information in accordance with IFRS.

The purpose of this study is to investigate the effects of IFRS adoption on MENA's emerging stock markets and to shed some light on the macro-economic determinants which have had an important influence on stock market development. The empirical study is conducted using a balanced panel data from...

Este trabajo se centra en la contabilizacion de los productos entregados por los socios para la comercializacion por las cooperativas agrarias, para ello, como punto de partida se describen los distintos sistemas de gestion de las cooperativas. Se estudia la literatura existente previamente a...

This article examines the pervasiveness of the accruals mispricings in nine industries within a benchmark of seventeen European countries. We find that the accruals mispricing post the introduction of International Financial Reporting Standards is present in an average of two to six of the nine...

Este trabajo se centra en la contabilizacion de los productos entregados por los socios para la comercializacion por las cooperativas agrarias, para ello, como punto de partida se describen los distintos sistemas de gestion de las cooperativas. Se estudia la literatura existente previamente a...

Reporting in the scientific plane is considered as one of the eight elements of the method of accounting, but in practice is an indispensable tool for summarizing the results of the financial and business operation of entities, as well as a major source of information in attracting investment....

The uniform act regarding the organisation and the harmonisation of the accounting systems of firms, adopted in the framework of the OHADA treaty, where we annexed the accounting system OHADA (SYSCOHADA), has had the advantage of modernising the accounting informational system for the companies...

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...

В статье проанализированы особенности учета нематериальных активов (НМА) предприятий в соответствии с национальными и международными стандартами...