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Barbados; Financial System Stability Assessment: Update, including Reports on the Observance of Standards and Codes on the following topics: Banking Supervision and Securities Regu...

International Monetary Fund (IMF); International … - 2009

This paper presents Barbadosâ€™s Financial System Stability Assessment Update as part of the Financial Sector Assessment Program Update. The domestic banking sector appears sound and profitable and continues to dominate the financial system. The financial system has benefited from the...

Persistent link: https://www.econbiz.de/10011243853

Analysts' Forecast Accuracy in Germany : The Effect of Different Accounting Principles and Changes of Accounting Principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - Verband der Hochschullehrer für Betriebswirtschaft

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts forecastaccuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy ishigher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP...

Persistent link: https://www.econbiz.de/10005858575

Readiness of SMEs in UAE for an accounting standard transition to IFRS for SMEs : an empirical analysis

Kumar, Vijaya - In: International journal of strategic business alliances 3 (2013/2014) 4, pp. 282-296

Persistent link: https://www.econbiz.de/10011456009

The effect of IFRS adoption on likelihood of management earnings forecasts : evidence in Korea

Rhee, Chang Seop; Yoo, Yong Keun; Cha, Seung Min - In: The journal of applied business research 32 (2016) 6, pp. 1697-1706

Persistent link: https://www.econbiz.de/10011627895

International Financial Reporting Standard adoption and value relevance of accounting information in Nigeria

Uwuigbe, Uwalomwa; Uwuigbe, Olubukola Ranti; Durodola, … - In: International journal of economics and financial issues … 7 (2017) 3, pp. 1-8

Persistent link: https://www.econbiz.de/10011809230

IFRS 8 Operating Segments - A Closer Look

Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008

The International Accounting Standards Board issued the International Financial Reporting Standard 8 Operating Segments. Segment information is one of the most vital aspects of financial reporting for investors and other users. The IFRS 8 requires an entity to adopt the ‘management approach’...

Persistent link: https://www.econbiz.de/10011261050

IFRS 7 Financial Instruments: Disclosures - A Closer Look

Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008

The International Accounting Standards Board issued the International Financial Reporting Standard 7, Financial Instruments: Disclosures. The objective of IFRS 7 is to provide more transparency to financial statement users on an entity’s exposure to risks and how those risks are managed. An...

Persistent link: https://www.econbiz.de/10009495130

What about operational economics? How international accounting standards neglects social structures and special cultures

Forsberg, Per - In: International Journal of Economics and Accounting 1 (2010) 1/2, pp. 107-122

This article argues that the International Financial Reporting Standard (IFRS) neglects social structures and the special culture of operational economics. The article refers to an ethnographic study of a family-owned shipping company in Sweden (Forsberg, 2001). Based on an understanding of how...

Persistent link: https://www.econbiz.de/10010669445

International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations

Crnkovic, Luka; Mijoc, Ivo; Cucic, Drazen - In: Interdisciplinary Management Research 3 (2007), pp. 204-216

International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing International Accounting Standard,...

Persistent link: https://www.econbiz.de/10004971295

IFRS 6 exploration for and evolution of mineral resources - a closer look

Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008

The International Accounting Standards Board issued the International Financial Reporting Standard 6 Exploration for and evaluation of mineral resources. It relates to the search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity...

Persistent link: https://www.econbiz.de/10011110388