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Impact pf IFRS : evidence from Spanish listed companies
González, Mariano; Nave Pineda, Juan M.; Toscano, David - In: International journal of accounting and information … 22 (2014) 2, pp. 157-172
Persistent link: https://www.econbiz.de/10010378665
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Financial reporting quality : the case of Czech and German listed companies
Svoboda, Patrik; Poskočilová, Barbora; Bohušová, Hana - In: International journal of monetary economics and finance … 13 (2020) 3, pp. 235-243
Persistent link: https://www.econbiz.de/10012285463
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International standards for financial reporting : harmonization in Macedonia
Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS journal of economics / University of Tourism and … 6 (2015) 2, pp. 233-240
financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …
Persistent link: https://www.econbiz.de/10011456356
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What kind of accounting standards should the IASB write?
Tokar, Mary - In: Journal of accounting & management information systems … 14 (2015) 3, pp. 439-452
This paper focuses on a long-standing challenge for standard setters: what kind of standards should they write? How specific and prescriptive should standards be? How should cost considerations influence requirements? How should standard setters balance comparability with effective communication...
Persistent link: https://www.econbiz.de/10011515965
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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …
Persistent link: https://www.econbiz.de/10010300366
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IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …
Persistent link: https://www.econbiz.de/10008498426
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Impact of IFRS: evidence from Spanish listed companies
González, Mariano; Nave, Juan M.; Toscano, David - In: International Journal of Accounting and Information … 22 (2014), pp. 157-172
Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards' (IFRS … measure the impact of the IFRS adoption. …
Persistent link: https://www.econbiz.de/10010814578
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Impact of IFRS: evidence from Spanish listed companies
González, Mariano; M. Nave, Juan; Toscano, David - In: International Journal of Accounting and Information … 22 (2014) 2, pp. 157-172
Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards' (IFRS … to measure the impact of the IFRS adoption.  …
Persistent link: https://www.econbiz.de/10014759323
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Perceptions of accounting professionals on IFRS application at the individual financial statements: evidence from Romania
Săcărin, Marian; Bunea, Ştefan; Gîrbină, Maria … - In: Journal of accounting & management information systems … 12 (2013) 3, pp. 405-423
their individual financial statements in conformity with IFRS by restating the information prepared in compliance with … national regulations. Moreover, starting 1st January 2013, these companies are applying IFRS as the basis of accounting. A … to IFRS (as it was the case for financial institutions). As we considered that the attitude of main stakeholders involved …
Persistent link: https://www.econbiz.de/10010338852
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Relationship between legislation and accounting errors from the point of view of business representatives in the Czech Republic
Paseková, Marie; Kramná, Eva; Svitáková, Bohumila; … - In: Oeconomia Copernicana 10 (2019) 1, pp. 193-210
Persistent link: https://www.econbiz.de/10012230289