The paper examines the profile of the respondents to the exposure drafts published by the IASB as part of the IFRS 9 …

basis (in particular efficient markets theory) that supports the conceptual framework of IASB. In today's crisis context …

standards issued by the IASB. The purpose of this paper is twofold. From a sample of nineteen European banking institutions, we …

With the possibility that International Financial Reporting Standards (IFRS)may replace or may change substantially the … question for accounting educators about how much of the current accounting curriculum should be devoted to IFRS. This is … of current US GAAP and current and potential IFRS standards will be necessary for today’s students. This paper will …

critique des fondements de la légitimité de l’IASC/IASB permet ensuite d’apprécier la portée des interventions politiques … basis (agency theory and efficient markets theory) that supports the conceptual framework of IASB. In today’s crisis context …

The purpose of this paper is to present a personal vision on some general issues concerning the application of IFRS by … companies from Romania. Our references consider the objective, the role and importance of IFRS adoption, as well as the … advantages and disadvantages of their application. Applying IFRS also in Romania emerged from the need to ensure conformity of …

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