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IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
Blanchette, Michel; Racicot, François-Éric; Sedzro, Komlan - Certified General Accountants Association of Canada - CGA - 2013
International Financial Reporting Standards (IFRS) has become the new dominant set of accounting standards; however the transition to the new regime may be fairly disruptive for users of financial statements as comparability and trend analysis may be impaired. The objective of this study is to...
Persistent link: https://www.econbiz.de/10010699681
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Fair value measurement in financial reporting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 60-75
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result of the convergence process between IFRS and U.S. GAAP was adopting IFRS 13 – Fair Value Measurement in May 2011. The objective of IFRS 13 is to unify the approaches to...
Persistent link: https://www.econbiz.de/10011459957
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Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...
Persistent link: https://www.econbiz.de/10009765358
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The role of accounting information in financial performance measurements from external user's viewpoint
Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 25-52
The paper concerns measuring and reporting of financial performance of an enterprise from external user’s point of view. Basic approach of the paper is the analysis of the Income Statement as amended by US GAAP. If it is appropriate wording of US GAAP is enriched by requirement of IAS/IFRS....
Persistent link: https://www.econbiz.de/10011459733
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Transition from US GAAP to IFRS : analysis of impact on income tax administration in USA
Roe, Jana - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 86-109
apportionment and equity-based taxes. The main research questions relate to empirical research related to the micro and macro …
Persistent link: https://www.econbiz.de/10011470701
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Strategic Balance Sheet Adjustments Under First-Time IFRS Adoption and the Consequences for Earnings Quality
Garcia Osma, Beatriz - 2011
We study the consequences of mandatory adoption of International Financial Reporting Standards for earnings quality. On transitioning from local GAAP to IFRS, firms can make strategic balance sheet adjustments that in turn affect future reported earnings. We predict that earnings quality after...
Persistent link: https://www.econbiz.de/10013131828
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The Effects of Accounting Standards on the Financial Reporting Properties of Private Firms – Evidence from the German Accounting Law Modernization Act
Zicke, Julia - 2017
This study investigates whether the 2009 German Accounting Law Modernization Act has affected the reporting and accounting practices of German private firms. In reforming German accounting standards, numerous accounting options were deleted, several accounting rules were transferred from IFRS to...
Persistent link: https://www.econbiz.de/10012972553
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Accounting for Financial Instruments under IFRS 9 – First-Time Application Effects on European Banks’ Balance Sheets
Loew, Edgar - 2019
composition per category are analysed. A specific look on the classification of equity instruments as well as potential changes in … maturity of long term investments in loans and bonds are taken. It can be shown that the equity investments usually are not … transition impact from the incurred loss to the expected loss model with a focus on the allocation of assets to the newly …
Persistent link: https://www.econbiz.de/10012861972
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Fair Value Accounting, Fragile Bank Balance Sheets and Crisis : A Model
de Jager, Phillip - 2014
A topic of recent interest in accounting research has been the investigation of the role of fair value accounting (FVA) in the global financial crisis. This research focused on finding a link during the crisis time-period and often states that “accounting is only a messenger”. The model...
Persistent link: https://www.econbiz.de/10013060108
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An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany
Tarca, Ann; Moy, Melissa; Morris, Richard Donald - 2012
level of public finance) in weak equity-outsider markets (capital markets where public equity finance is not the dominant …
Persistent link: https://www.econbiz.de/10014063190