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Constructing accounting uncertainity estimates variable
Serdarevic, Nino - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 62-75
revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting …
Persistent link: https://www.econbiz.de/10011551376
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Implications for GAAP from an analysis of positive research in accounting
Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.
. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …
Persistent link: https://www.econbiz.de/10003940201
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Amortisation versus impairment of goodwill and accounting quality
Hulzen, Paul Van; Alfonso, Laura; Georgakopoulos, Georgios - In: International journal of economic sciences and applied … 4 (2011) 3, pp. 93-118
accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment … (IFRS) in 2005. The results indicate that impairment of goodwill is actually less value relevant than amortisation, but that … it does lead to more timely accounting information. It is concluded that the objective of the IASB in issuing a new …
Persistent link: https://www.econbiz.de/10009501252
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Historical costs versus fair value measurement in financial accounting
Dvořáková, Dana - In: European financial and accounting journal : EFAJ 4 (2009) 3, pp. 6-18
initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value … recognition assets and liabilities are measured usually at costs. The IASB presented the discussion paper “Measurement Bases for …
Persistent link: https://www.econbiz.de/10011459498
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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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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
US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … inconsistencies between IAS / IFRS and US GAAP. It gives some recommendations for continuing the harmonization process of both …
Persistent link: https://www.econbiz.de/10011459733
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Constructing accounting uncertainity estimates variable
Serdarevic, Nino - In: E-Finanse : finansowy kwartalnik internetowy 8 (2012) 3, pp. 62-75
revaluations. I draw special attention to recent IFRS convergences to US GAAP, especially in harmonizing with FAS 130 Reporting …
Persistent link: https://www.econbiz.de/10009703771
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The effect of regulatory harmonization on cross-border labor migration : evidence from the accounting profession
Bloomfield, Matthew J.; Brüggemann, Ulf; Christensen, … - 2015
The paper examines whether international regulatory harmonization increases cross-border labor migration. To study this question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory harmonization should reduce economic mobility barriers,...
Persistent link: https://www.econbiz.de/10011405693
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Market Reaction to Mandatory IFRS Adoption : Evidence from Poland
Klimczak, Karol Marek - 2011
earnings model for adopters and non-adopters. Interestingly, IFRS adopters are valued higher before the adoption, but not …
Persistent link: https://www.econbiz.de/10013130708
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Earnings Quality and the Adoption of IFRS-Based Accounting Standards : Evidence from an Emerging Market
Wan Ismail, Wan Adibah - 2011
This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS …
Persistent link: https://www.econbiz.de/10013133843