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Experience of other Nations in Convergence to IFRS
Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008
by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …
Persistent link: https://www.econbiz.de/10009004153
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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 … be impaired. The objective of this study is to impart evidence of the impact of IFRS adoption in Canada on financial … financial ratios computed under IFRS and pre-changeover Canadian GAAP (CGAAP) for the same period using a sample of 150 Canadian …
Persistent link: https://www.econbiz.de/10010699681
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Mandatory IFRS adoption and accounting comparability
Cascino, Stefano; Gassen, Joachim - 2010
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more … shaping accounting information. We provide early evidence on this debate by investigating the effects of mandatory IFRS … adoption of IFRS increases the comparability of some prominent balance sheet line items across countries, it has no clear …
Persistent link: https://www.econbiz.de/10010281527
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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information … of mandatory IFRS adoption on the comparability of financial accounting information around the world. Using two … comparability proxies based on De Franco et al. [2011], our results suggest that the overall comparability effect of mandatory IFRS …
Persistent link: https://www.econbiz.de/10010281535
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Deferred tax positions under the prism of financial crisis and the effects of a corporate tax reform
Hytis, Evangelos; Koumanakos, Evangelos P.; … - 2013
The effects of corporate tax reforms in reported profits and firms' financial position have been extensively studied in the literature. However, only few studies disaggregate deferred tax items to jointly explore political implications and aspects of corporate behavior around such reforms....
Persistent link: https://www.econbiz.de/10011419047
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Comparative analysis of the national accounting standards of the Czech Republic and Lithuania
Mackevicius, Jonas; Strouhal, Jiří; Zverovich, Svetlana - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 22-44
financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or … after 1 January 2005. The adoption of IFRS is supported in many countries inside and outside the European Union because it … may improve the quality and comparability of financial reporting. In addition to the use of IFRS by listed companies and …
Persistent link: https://www.econbiz.de/10011459355
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Impact of the IFRS adoption for tax purposes in the Czech tax collection
Jirásková, Simona; Molín, Jan - In: European financial and accounting journal : EFAJ 8 (2013) 2, pp. 46-60
This work is focused on the impact of IFRS adoption for tax purposes in the Czech tax collection in years 2007 - 2011 … of this work is to characterize the relationship between accounting profit or loss under IFRS and the income tax base and … to find out the impact of taxation under profit in accordance with IFRS to total tax collection. We try to answer the …
Persistent link: https://www.econbiz.de/10011460289
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Transitioning to accrual accounting in the public sector
Minovski, Zoran; Hughes, Jesse W.; Kocevski, Aleksandar - In: Journal of contemporary economic and business issues 3 (2016) 2, pp. 75-88
Public sector entities’ aim is to provide services to their citizens. They operate in a specific environment and thus, their accounting system differs from the one used by business enterprises, and its development moves towards greater achievement of the international financial communication,...
Persistent link: https://www.econbiz.de/10011588185
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An empirical study on students' behaviour regarding creative accounting techniques
Balaciu, Diana Elisabeta; Cernusc̣a, Lucian; Meṣter, … - 2014
The scope of this study is to investigate the accounting master students' attitude and perception regarding ethics and the existence and manifestations of creative accounting, in the context of harmonization of the Romanian accounting system. The sample of our research consists of accounting...
Persistent link: https://www.econbiz.de/10012011018
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Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
Bozkurt, Orhan; İslamoğlu, Mehmet; Öz, Yaşar - In: Journal of economics, finance & administrative science 18 (2013) 34, pp. 16-23
uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS … accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as … accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS …
Persistent link: https://www.econbiz.de/10011872220