The paper deals with general questions of business data communication, particularly it focuses on the XBRL open data format. Moreover, a brief list of possible XBRL implementation impacts on financial reporting issues are discussed, mainly online reporting and continuous auditing is surveyed....

The research objective of this paper is to investigate when the adoption of International Financial Reporting Standards (IFRS) is beneficial to capital market participants. In particular, I specify the conditions in which IFRS is superior to domestic accounting standards from cost of capital and...

The objective of the present paper is to provide a synopsis of the recent international financial reporting developments as well as to identify some of the related worldwide implications. The unprecedented joint activity of the International Accounting Standards Board (IASB) and US Financial...

This study is focused on the application of International Financial Reporting Standards (IFRS) for non financial institutions using domestic and foreign companies’ observations from Albania, a developing country with an open economy but with limited enforcement capabilities. This paper intends...

"Mit der Einführung der Grundsicherung für Arbeitsuchende hat der Bund die Finanzierung der Leistungen zur Eingliederung in Arbeit für die Leistungsempfänger nach dem SGB II übernommen. Die Verteilung der Haushaltsmittel auf die 439 Leistungsträger in Arbeitsgemeinschaften und optierenden...