The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms … influenced the decision to voluntarily adopt IFRS. However, regardless of the decision to voluntarily adopt IFRS, we find that … conditional conservatism increased under IFRS for both groups of adopters, while evidence does not suggest an increase in value …

This paper aims to examine the impact of IFRS / IAS mandatory adoption on the information asymmetry measured by the … between IFRS and qualities of financial analysts' forecasts. This allows to conclude that IFRS are able to reflect the true …

While there is no specific guidance in IFRS or US GAAP on accounting for virtual currencies, the ASBJ issued the PITF … standard in J-GAAP and between the standard and IFRS. The results indicated that it is appropriate to present virtual … differences internationally between the standard and the IFRS. …

HGB, den IAS/IFRS und US-GAAP und erläutern die Methoden und Konzepte der Humankapitalbewertung im Rahmen einer …

internationalen Rechnungslegungsstandards IFRS und US GAAP zur Verfügung stehen. Daneben zeigt sie, wie der Bilanzleser solche …