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Differences between new IFRS and US GAAP lease standards and their effects on publicly listed companies
Winiarska, Karolina - In: Financial Internet Quarterly 16 (2020) 2, pp. 14-23
solutions. Despite the joint effort, there are some discrepancies between promulgated IFRS 16 and ASC 842. In the article they …
Persistent link: https://www.econbiz.de/10013466243
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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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Systemes Comptables Dans Le Contexte De La Mondialisation
Hutanu, Loredana Oana - In: CES Working Papers 5 (2013) 3, pp. 388-397
La comptabilité joue un rôle important dans les politiques économiques nationales et internationales et analysées dans le contexte de la mondialisation économique, l’harmonisation des normes comptables, a donné lieu au fil du temps, a une source continue de controverse. L'évolution de...
Persistent link: https://www.econbiz.de/10012017086
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Derivative Use by Romanian Banks After the EU Adhesion: A Financial Reporting Perspective
Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6 (2014) 2, pp. 74-84
exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards … IFRS rules but provide little additional information beyond the minimum requirements which enables ambiguities and …
Persistent link: https://www.econbiz.de/10012017136
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Modernisation of public sector financial reporting systems in Europe: Challenges and milestones
Svoboda, Michal - In: European Financial and Accounting Journal 11 (2016) 4, pp. 5-16
Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability....
Persistent link: https://www.econbiz.de/10011937462
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Does the auditor have a direct influence on the financial statement quality?
Dolgikh, Tatiana - In: European Financial and Accounting Journal 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/10011937473
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The use of accounting policy options under IFRS in Europe: Do country, industry, and topic factors matter?
Eisenschmidt, Karsten; Krasodomska, Joanna - In: Contemporary Economics 15 (2021) 3, pp. 289-308
Reporting Standards (IFRS) has spread and they have become global standards for financial reporting. However, they are not used … unanimously all over the world. This paper focuses on differences in countries' approaches to IFRS. Our study aims to investigate … IFRS and run a logistic regression to identify potential factors that influence them. Our findings suggest that the factors …
Persistent link: https://www.econbiz.de/10014544489
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IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada
Dolgikh, Tatiana - In: European Financial and Accounting Journal 17 (2022) 1, pp. 7-24
The effect of International Financial Reporting Standards (IFRS) adoption on the level of financial statements … IFRS adoption, which also allowed comparing the influence of IFRS adoption for both types of economies - well developed and …-adoption period (2012 to 2015 for Russia, 2011 to 2014 for Canada) in which companies use IFRS standards. The research was performed …
Persistent link: https://www.econbiz.de/10014547720
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The effect of economic conditions on accounting conservatism under IFRS in Europe
Cerqueira, Antonio; Pereira, Cláudia - In: Review of Economic Perspectives 20 (2020) 2, pp. 137-169
institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on … conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …
Persistent link: https://www.econbiz.de/10012384142
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The interpretation of "in context" verbal probability expressions used in international financial reporting standards: Evidence from Poland
Gierusz, Jerzy; Kolesnik, Katarzyna; Gembka, Sylwia Silska - In: European Financial and Accounting Journal 14 (2019) 1, pp. 25-46
' verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the … Poland to interpret the term 'probable' used in IFRS to establish the threshold for recognition of various accounting …
Persistent link: https://www.econbiz.de/10012623013