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DISCLOSURE PRACTICES CONCERNING CONSOLIDATED FINANCIAL STATEMENS OF ROMANIANS GROUPS OF ENTITES
ADRIANA, TIRON TUDOR - In: Annals of Faculty of Economics 1 (2010) 1, pp. 601-606
The main object of this paper is to examine accounting harmonization in a sample of companies with regard to the … presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS …
Persistent link: https://www.econbiz.de/10008787449
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Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain
CATUOGNO, Simona; ALLINI, Alessandra - In: Journal of Accounting and Management Information Systems 10 (2011) 2, pp. 249-274
The harmonization among the European financial statements based on International Accounting Standards …/International Financial Reporting Standards (IAS/IFRS) became an urgent issue when the European Union issued the Regulation (EC) no 1606 … intend it as a harmonization of the accounting practices. As a matter of fact, European companies could still choose …
Persistent link: https://www.econbiz.de/10009319988
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Analysis of International Accounting Regulations with Regards to Fair Value
IGHIAN, Diana COZMA - In: Economics and Applied Informatics (2010) 1, pp. 61-70
Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based...
Persistent link: https://www.econbiz.de/10008692226
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European Accounting Normalization between Directives and IFRS Standards
Ionita (Nistor) Nicoleta; Ionita (Predescu) Lorena - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1039-1044
The contemporary evolution of accounting can be characterized by large phenomena like: normalization, harmonization and … measures and actions that led to the adaptation of European accounting directives to make them compatible with IFRS. However … the approaching of this issue requires a short review of the normalization process and accounting harmonization in order …
Persistent link: https://www.econbiz.de/10010632530
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EARLY OBSERVATIONS ON THE QUALITY OF IFRS REPORTS: EVIDENCE FROM TURKEY
Kaymaz, Önder; KaraibrahimoÄŸlu, Yasemin Zengin - In: Global Journal of Business Research 5 (2011) 3, pp. 27-40
Integration of the world economies has mandated the global inception and recognition of IFRS not only for large … companies but also for SMEs. We examine wide-ranging real-life IFRS practices experienced in the world while devoting a … particular focus to Turkey. We show that although the countries seriously considering the practice of IFRS confronted some severe …
Persistent link: https://www.econbiz.de/10011205867
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The taxing of the result, between the conformity and convergence of the accountancy
CHILAREZ, Danut; PERPELEA, Mircea - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2008) 7, pp. 89-95
The Romanian accountancy reorganisation process has registered an accelerated rhythm, defined by the need of communication and information in a common book-keeping.language, which was to assure the comparativeness, credibility and relevance of the information offered by the financial situations...
Persistent link: https://www.econbiz.de/10008556650
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SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS
Andreea, Cirstea; Carmen-Alexandra, Baltariu - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1171-1181
disclosure.Our findings suggest that the groups analyzed present a high degree of material harmonization with respect to the …The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning …
Persistent link: https://www.econbiz.de/10010685568
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IFRS for SMEs : eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
Henselmann, Klaus; Klein, Martin; Wiese, Maren - 2010
The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ; IFRS for SMEs ; non-listed companies ; small and medium-sized entities …
Persistent link: https://www.econbiz.de/10003966547
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The Relevance and the Dynamics of Goodwill Values Under IAS/IFRS : Empirical Evidences from the 2005-2009 Consolidated Financial Statements of the Major Companies Listed in Italy
Pieri, Valerio - 2012
treatment for goodwill as provided for by IAS/IFRS accounting standards. For this purpose, it focuses on the relevance of … statements of the 70 largest Italian listed companies for the five years 2005-2009 showed that the IAS/IFRS accounting treatment … actual effects on companies' accounts, the IAS/IFRS goodwill accounting treatment appears to be at least as equally …
Persistent link: https://www.econbiz.de/10013115568
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Abgrenzung des Konsolidierungskreises nach IFRS 10 (Consolidation : Identifying Subsidiaries Under IFRS 10)
Reiland, Michael - 2011
IASB published IFRS 10 which comes up with a modified consolidation model replacing the corresponding provisions in IAS 27 … practice. First of all, IFRS 10 is not only more comprehensive and more complex than IAS 27 and SIC 12 but also very poorly … for further normative research on consolidation as well as for a proper application of IFRS 10 this paper first identifies …
Persistent link: https://www.econbiz.de/10013120068