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Pre and Post-IFRS Regulations for Goodwill and Their Effect on Financial Statements. A Comparative Study
Amorós Martínez, Araceli - 2016
The most important effect of the international harmonization of goodwill regulations was the substitution of … impairment has on the financial statements drawn up after the adoption of the IFRS, 2004 to 2011, in Spanish companies listed in … the securities market. To do so, a series of ratios linked to goodwill will be analyzed, as well as, ROA, ROE and debt …
Persistent link: https://www.econbiz.de/10012990724
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The IFRS 8 segment reporting disclosure : evidence on the Czech listed companies
Kopecká, Nattarinee - In: European financial and accounting journal : EFAJ 11 (2016) 2, pp. 5-20
The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 …
Persistent link: https://www.econbiz.de/10011526922
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International and European in the accounting system of Romania
Turtureanu, Anca Gabriela; Tureac, Cornelia Elena - In: European financial and accounting journal : EFAJ 4 (2009) 4, pp. 50-65
In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Guidelines can be considered the basis of the acquis communautaire for the field of the accounting...
Persistent link: https://www.econbiz.de/10011459534
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Influence of internally generated intangible assets on financial statements prepared in accordance with IFRS
Vašek, Libor; Filinger, Marek - In: European financial and accounting journal : EFAJ 8 (2013) 3/4, pp. 10-23
presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first … between IFRS and U.S. GAAP, namely to move IAS 38 in the direction of U.S. GAAP and to forbid any capitalisation of …
Persistent link: https://www.econbiz.de/10011460350
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Current income tax disclosures in separate financial statements of IFRS adopters in Slovakia
Tumpach, Miloš; Stanková, Adriana - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 76-85
determination of income taxes of IFRS adopters in Slovakia. Because the relevance of accounting information is partially driven by …
Persistent link: https://www.econbiz.de/10011470700
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Compliance with IAS 2 in consolidated financial statements of PSE listed companies
Polachová, Kateřina - In: European financial and accounting journal : EFAJ 14 (2019) 3, pp. 61-78
As inventories represent a significant balance sheet item for many companies, their correct presentation and disclosure is fundamental for the financial statements’ users. This article identifies compliance with the ”IAS 2 Inventories“ requirements in consolidated financial statements of...
Persistent link: https://www.econbiz.de/10012202013
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Does the auditor have a direct influence on the financial statement quality?
Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 12 (2017) 2, pp. 73-90
In the modern process of globalization, IFRS standards are widely used in the financial world, Russian Federation is … one of these examples. The application of IFRS in Russian Federation first began in the early 90-ies of the twentieth … century. During IFRS adoption many companies were involved in this process. Nowadays, a big part of all Russian companies …
Persistent link: https://www.econbiz.de/10011707155
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Review on tax research in accounting : is the information given by U.S. GAAP income taxes also provided by IFRS?
Frey, Lisa; Engelhard, Lisa - 2017
IFRS standards and offer which we believe are interesting avenues for future research on the information on tax notes … provided by IFRS financial statements. …
Persistent link: https://www.econbiz.de/10011849270
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IAS/IFRS and financial reporting quality : lessons from the European experience
Palea, Vera - In: China journal of accounting research : CJAR 6 (2013) 4, pp. 247-263
This paper discusses the effects of the adoption of IAS/IFRS in Europe on the quality of financial reporting. In doing … so, it adopts the perspective of stock market investors and focuses on value-relevance research. The adoption of IAS/IFRS … financial reporting and leads to convergence in financial reporting. This is a key issue for standard setting purposes as IAS/IFRS …
Persistent link: https://www.econbiz.de/10011825878
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Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7 : empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehm...
Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009
The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The … companies on Germany`s DAX, MDAX, SDAX and TecDAX are analyzed for the years 2007 and 2008. -- Risikoberichterstattung ; IFRS 7 … ; Disclosure ; Risk Management ; Monte-Carlo Simulation ; IFRS 7 …
Persistent link: https://www.econbiz.de/10003935070