As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …

Abstract AbstractDie Implementierung der IFRS im Konzernabschluss erzwingt im Sinne einer Verbesserung der Qualität der … durch die IFRS erreicht werden kann. Der Autor analysiert daher in einer dreistufigen Vorgehensweise, ob und inwieweit die …

(IFRS) in the European Union and Australia in 2005, our empirical study examines whether three international accounting … classification systems relating to equity financing, law and culture still had merit as measured on transition to IFRS and explore … whether they are effective in grouping accounting systems. Using IFRS as the yardstick, we find statistically significant …