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Introducing more IFRS principles of disclosure : will the poor disclosers improve?

Hellman, Niclas; Carenys, Jordi; Moya Gutierrez, Soledad - In: Accounting in Europe 15 (2018) 2, pp. 242-321

Persistent link: https://www.econbiz.de/10011997749

Other comprehensive income : a review and directions for future research

Black, Dirk E. - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 9-45

Persistent link: https://www.econbiz.de/10011563634

IFRS non-GAAP earnings disclosures and fair value measurement

Malone, Lance; Tarca, Ann; Wee, Marvin - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 59-97

Persistent link: https://www.econbiz.de/10011563663

What are the origins of new leasing conceptual models and how these models are coming true in IFRS 16?

Peprníčková, Mariana - In: The impact of globalization on international finance …, (pp. 291-299). 2018

The paper examines an origin of newly accepted lease accounting rules under IFRS 16. In historical context, searches … perspective of newly accepted IFRS 16. The substantial change of lessee accounting embodied in IFRS 16 has its origin in the …

Persistent link: https://www.econbiz.de/10012236662

The IFRS assessment by publicly traded companies

Tuzarová, Simona; Mejzlík, Ladislav - In: The impact of globalization on international finance …, (pp. 341-346). 2018

Because the Czech Republic adopted the IFRS for the individual reporting publicly traded companies as well as other … companies which are a part of the consolidation under the IFRS, this fact offers the adoption of the IFRS also for taxation … the IFRS adoption by the companies - a way of the IFRS integration into a company information software, advantages and …

Persistent link: https://www.econbiz.de/10012236725

The path of lease resistance : how changes to lease accounting treatment may impact your business

Gross, Andrew D.; Huston, G. Ryan; Huston, Janet M. - In: Business horizons 57 (2014) 6, pp. 759-765

Persistent link: https://www.econbiz.de/10010433283

Implementation of international financial reporting standards (IFRS) in India : an overview

Singh, Saumya; Kumar, Raj - In: Reinventing management strategies : the design for …, (pp. 220-228). 2014

Persistent link: https://www.econbiz.de/10010437254

The impact of accounting standards on pension investment decisions

Barthelme, Christian; Kiosse, Paraskevi Vicky; … - In: The European accounting review 28 (2019) 1, pp. 1-33

Persistent link: https://www.econbiz.de/10012195230

Discussion of "IFRS non-GAAP earnings disclosures and fair value measurement"

Cheng, C. S. Agnes - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 99-112

Persistent link: https://www.econbiz.de/10011574180

The use of tax and nontax provisions and allowances

Honková, Irena - In: The impact of globalization on international finance …, (pp. 365-373). 2018

The basic principle of the creation of accounting provisions and allowances is the principle of prudence and a true and fair view of the entity. The allowances are used to express a temporary reduction in the value of assets, while the provisions are a source of increasing costs intended to...

Persistent link: https://www.econbiz.de/10012236749