differences between IFRS and the Greek accounting system, which have had a major impact on the conversion to IFRS. Furthermore, it … deals with specific issues related to local accounting practices and IFRS, the issue of enforcing compliance with IFRS and …-quality information. It is widely accepted by numerous organisations that adherence to International Financial Reporting Standards (IFRS …

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 and issuance of the Pakistan Accounting Standards (PASs), which in turn …

international accounting standards do not change the valuation properties of Swiss and German IAS/IFRS accounting variables. However …, we document a decrease in the explanatory power of the accounting-based valuation models from the IAS period to the IFRS …We examine and compare the valuation properties of earnings and book value of equity under international accounting …

consistent with XBRL being purported to have a positive effect on accounting and financial reporting worldwide, particularly used … in conjunction with international financial reporting standards (IFRS). …

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 …

accounting quality before and after IFRS implementation. But they do not really address the following question: will the adoption …Since 2005, all European listed companies must comply with IFRS in the preparation of their consolidated financial … of a common set of accounting standards result in a standardisation of accounting quality throughout Europe, or will …

The implementation of a new accounting referential IAS/IFRS introduced a new philosophy for the estimation and the …

The objective of this project was to investigate the impact of the adoption of international accounting standards (IAS/IFRS … companies that drafted a financial statement adopting the new accounting standards. Our analysis showed that in most cases the … companies made only gradual upgrades and changes to their PMS, limiting the introduction of new accounting tools to manage the …

This study examines the effects of implementation of IAS 32, IAS 39 and IFRS 7 on Greek and UK banks' profitability … during the period 2001-2008. The investigation period has been separated into the period before, during and after IFRS …