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Vers une dynamique de la convention « coût historique » sous l'effet de l'application des normes comptables IAS/IFRS ?
Benabdellah-Demaria, Samira - HAL - 2006
L'article observe la première application des normes comptables internationales IAS/IFRS et centre son propos sur les options retenues en matière d'évaluation des immobilisations corporelles après comptabilisation initiale. Une analyse documentaire permet de mettre en évidence l'actuelle...
Persistent link: https://www.econbiz.de/10008791122
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Vers une dynamique de la convention « coût historique » sous l'effet de l'application des normes comptables IAS/IFRS ?
Demaria, Samira - HAL - 2006
L'article observe la première application des normes comptables internationales IAS/IFRS et centre son propos sur les options retenues en matière d'évaluation des immobilisations corporelles après comptabilisation initiale. Une analyse documentaire permet de mettre en évidence l'actuelle...
Persistent link: https://www.econbiz.de/10008793282
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Bilanzierung von Immobilien nach IFRS : IAS 16 und IAS 40 im Vergleich
Busch, Julia; Zwirner, Christian - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 6, pp. 226-229
Persistent link: https://www.econbiz.de/10011340184
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Changes occurred in the evolution of international accounting standards
Ienciu, Nicoleta Maria - In: International Journal of Economics and Accounting 4 (2013) 3, pp. 264-270
The main objective of this study is to develop and present the evolution of international financial reporting standards from the angle of accounting researches. In order to achieve such objective, we have considered the presentation of examples of the changes recorded in the evolution of...
Persistent link: https://www.econbiz.de/10010686186
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First-Time Adoption of IFRS, Managerial Incentives and Value- Relevance: Some French Evidence
Cormier, Denis; Demaria, Samira; Lapointe-Antunes, Pascale - HAL - 2009
This paper investigates whether and how managerial incentives influence the decision to elect optional exemptions when first adopting International Financial Reporting Standards (IFRS). It also examines the value-relevance of the mandatory and optional equity adjustments that must be recognized...
Persistent link: https://www.econbiz.de/10010899161
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Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK
Ali, Arshad; Akbar, Saeed; Ormrod, Phillip - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 1, pp. 45-62
Persistent link: https://www.econbiz.de/10011484217
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Entwurf für den achten Sammelstandard des IASB zu den jährlichen Verbesserungen an den IFRS (Annual Improvements to IFRSs : 2014 -2016 Cycle)
Wenk, Marc Oliver - In: IRZ : Zeitschrift für internationale Rechnungslegung 11 (2016) 2, pp. 75-77
Persistent link: https://www.econbiz.de/10011641098
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Changes occurred in the evolution of international accounting standards
Ienciu, Nicoleta Maria - In: International journal of economics and accounting : IJEA 4 (2013) 3, pp. 264-270
Persistent link: https://www.econbiz.de/10010205059
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Umstellung der IFRS-Konzernrechnungslegung auf HGB
Zwirner, Christian; Busch, Julia - In: IRZ : Zeitschrift für internationale Rechnungslegung 8 (2013) 10, pp. 364-367
Persistent link: https://www.econbiz.de/10010194979