As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance sheet and …

Financial Reporting Standards (IFRS); to highlight some of the more challenging aspects of this research; and to identify … for switching from domestic accounting standards to IFRS? What benefits have been reported following the change to IFRS …? What else will help to maximise any benefits from adopting IFRS? And how can we researchers do a better job when assessing …

International Financial Reporting Standards (IFRS). Using the intercept of the Basu (1997) model, an overall reduction is found in … UNCC under the Chinese version of IFRS. This study is the first attempt to conduct a comprehensive theoretical comparison … convergence with IFRS, not the full adoption of IFRS, on UNCC. Finally, the study covers a relatively more extended period than …

determination of income taxes of IFRS adopters in Slovakia. Because the relevance of accounting information is partially driven by …

management with IFRS 7 disclosure as a moderating variable. The sample used consists of 129 conventional commercial banks that … non-listed banks on the Indonesia Stock Exchange. The empirical results indicate that IFRS 7 disclosure weakens derivative … effect on liquidity ratios. This study contributes to the bank management and Indonesian banks authority to provides another …