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Disclosure of joint ventures and associates in financial statement under IFRS

Ašenbrenerová, Petra - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 85-94

new standard IFRS 12 Disclosure of interest in other entities. This standard, compared with IAS 28 and IAS 31, requires to …

Persistent link: https://www.econbiz.de/10011700717

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

Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL?

Beerbaum, Dirk; Piechocki, Maciej; Weber, Christoph - In: European financial and accounting journal : EFAJ 12 (2017) 3, pp. 33-52

-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy … electronic filings in Europe on the IFRS taxonomy by 2020 signal that national regulators, external accounting observers and … scientific ap-proach, a comprehensive literature review is performed. The research question is if the rules-based IFRS taxonomy …

Persistent link: https://www.econbiz.de/10011818182

IFRS adoption, firms’ characteristics and the timeliness of financial information

Oshodin, E.; Ikhatua, J. O. - In: Accounting and taxation review : A&TR 2 (2018) 1, pp. 92-106

Persistent link: https://www.econbiz.de/10012203016

Internet financial reporting (IFR) disclosure position and firm value

Kamarul Baraini Keliwon; Zaleha Abdul Shukor; Mohamat … - In: Asian journal of accounting & governance 9 (2018), pp. 111-122

Persistent link: https://www.econbiz.de/10012051655

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

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

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

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

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