of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of … whether the level of earnings management is significantly lower after the adoption of IFRS, and reported earnings is more … value relevant during the IFRS period. This study uses a large sample of 4,010 observations over a three-year period before …

accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore … newly developed significance assessment methodologies. Design/methodology/approach – The influence of the mandatory IFRS … developed bootstrapping significance testing methodology. Findings – This study demonstrates that the mandatory IFRS adoption in …

Reporting Standards for small and medium sized entities (IFRS for SMEs) can be found in the year 2004. IFRS for SMEs represents … to examine the histori- cal development of IFRS, the principal institutions linked to their adoption and the … harmonization process of standards within the European Union. The main contribution of the paper refers to the evo- lution of 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 …

In more than 100 countries, listed companies prepare their financial statements using IFRS. For non-listed companies …

Purpose – The purpose of this paper is to study the information content of intangible assets under IAS/IFRS when … 2007 in IAS/IFRS to investigate the empirical relationships between market value of European firms and book value of their … higher under IFRS than local GAAP and has more informative value for explaining the price of the share and stock market …

Accounting standards that are mostly compatible with International Financial Reporting Standards (IFRS) are required …) Accounting Standards (2001-2002) and under IFRS (2005-2006) for Turkish listed firms. I compare these two periods to investigate … whether the mandatory adoption of IFRS increase relevance of earnings and book value of equity which are accepted as proxies …

IFRS conversion cost by dividing it into three main elements, namely; training cost, IFRS software cost and outsourcing … training including new accounting software and some had recourse directly to external experts by outsourcing their IFRS tasks …. This study also confirms that though many of the preparers invested in a new software, yet training on IFRS contents and …

banks. The paper presents the main changes in the accounting system for the Greek commercial banks with the adoption of IFRS … conformity with IFRS and including the adjusted to IFRS relevant financial statements of 2004), we investigate the performance of …