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 …

As a mechanism for the exchange, transmission, and reporting of accounting and financial data, eXtensible Business … XBRL reporting, the US Generally Accepted Accounting Principles (US GAAP) or International Financial Reporting Standards … (IFRS), make reconciling meanings between these standards a laborious and error-prone affair. As the audience for this …

eliminated the need for US-listed foreign companies who prepare financial statements in accordance with IASB-IFRS (International … Financial Reporting Standards as issued by the International Accounting Standards Board) to reconcile their financial statements … to US-GAAP (US Generally Accepted Accounting Principles). Former studies based on data before 2005 revealed significant …

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 …

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 …

different from that reported in Iran. This supports the research stream that aims to study accounting at single-country levels … Accounting Standards Board (IASB). There is an important level of adjustment which a country that imports accounting standards …

In this paper, we discuss the progress in the accounting standards in Turkey and provide some insight into the current … accounting system as well as the recent regulatory developments following the convergence attempts to the global set of financial … accounting standards that is currently referred to as the International Financial Reporting Standards/International Accounting …

of international accounting (financial reporting) standards. Results indicated that accrual accounting data at aggregate …; suggesting that the value relevance of accounting information did not improve in the post-liberalisation period. …

reporting under IFRS and US GAAP within a homogenous institutional setting. Therefore, it uses a sample of companies which were … listed in the major segments of the German stock exchange during the period 2001?2004 and which voluntarily applied IFRS or … information beyond net income in explaining stock returns; comprehensive income under IFRS provides more incremental value …