Similar Search Results

Opportunities and Challenges in the Implementation of Quality Assurance for Auditing in Kosovo

Perjuci-Uka, Edona; Ismajli, Hysen; Hoti, Arber H. - In: Acta Universitatis Danubius. OEconomica (2012) 2(2), pp. 106-118

This study examines the international requirements of audit quality assurance and focuses on the challenges faced by the newest economy in the region, Kosovo, in implementation of same. This study focuses on the monitoring of compliance by business organizations in Kosovo with the International...

Persistent link: https://www.econbiz.de/10010553429

Audit of the Consolidated Financial Statements – Intricate Aspects Based on Romanian Regulatory Statements

TAMAS, Szora Attila; SOCOL, Adela - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2011) 13, pp. 51-59

analysis of these mentioned settlements and see how such accounting alternative – IFRS or EU Directives - affects the …

Persistent link: https://www.econbiz.de/10010611862

DERIVATIVE USE BY ROMANIAN BANKS AFTER THE EU ADHESION: A FINANCIAL REPORTING PERSPECTIVE

Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6(2) (2014) July, pp. 74-84

exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards … IFRS rules but provide little additional information beyond the minimum requirements which enables ambiguities and …

Persistent link: https://www.econbiz.de/10010903890

DERIVATIVE USE BY ROMANIAN BANKS AFTER THE EU ADHESION: A FINANCIAL REPORTING PERSPECTIVE

Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6(2) (2014) July, pp. 74-84

Persistent link: https://www.econbiz.de/10010929221

Financial reporting comparability: toward an XBRL ontology of the FASB/IFRS conceptual framework

Wenger, Mitchell R.; Thomas, Manoj A.; Babb, Jeffry Stephen - In: International Journal of Electronic Finance 7 (2013) 1, pp. 15-32

(IFRS), make reconciling meanings between these standards a laborious and error-prone affair. As the audience for this …

Persistent link: https://www.econbiz.de/10010670145

An investigation of the views and perceptions of external users of corporate annual reports in emerging economies: the case of Egypt

Dahawy, Khaled; Samaha, Khaled - In: International Journal of Accounting and Finance 2 (2010) 3/4, pp. 331-367

The purpose of this paper is to examine how users of company annual reports in the emerging market of Egypt view those reports, and to compare the results with the findings of Mirshekary and Saudagaran (2005) in Iran. Each study is based on a survey of different but comparable user groups in the...

Persistent link: https://www.econbiz.de/10010670184

Fair value accounting in banking - issues in convergence to IFRS

Swamy, Vighneswara; Vijayalakshmi - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 270-280

announcement of the Indian version of IFRS i.e., Ind AS by the regulators in India and its impact in relation to the contentious …

Persistent link: https://www.econbiz.de/10010670373

Tax management and IFRS financial reporting synergies

Doukakis, Leonidas; Siougle, Georgia; Vrentzou, Eleni - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 223-238

This paper investigates whether taxes presented according to the IFRS financial statements convey value relevant … information. We ask the following questions: do taxes derived from published IFRS financial statements convey information on tax … planning policies and thus be used to predict future taxation? Are the IFRS deferred taxation treatments used as vehicles for …

Persistent link: https://www.econbiz.de/10010670424

Analysis of Differences in Reporting According to IFRS in SMEs in the Czech Republic and its Influence on Performance Measurement

Mullerova, Libuse; Pasekova, Marie; Kubickova, Dana - In: ACTA VSFS 4 (2010) 2, pp. 106-125

form. These requirements are met e.g. by International Financial Reporting Standards (IFRS) used mainly in Europe. Their … make economic decisions. The information disclosed according to full IFRS standards is sometimes too superfluous for users … allow it to specify the income tax base from the statements prepared according to IFRS standards and thus the companies have …

Persistent link: https://www.econbiz.de/10010680345

Die Leistungsfähigkeit des handelsrechtlichen Jahresabschlusses und des IFRS-Jahresabschlusses deutscher Erstversicherungsunternehmen: eine kritische Analyse aus der Sicht von Eige...

Bacher, David F. - 2008

IFRS-Rechnungslegung abgelöst werden sollte. Des Weiteren wurde diskutiert wie das von Versicherungsunternehmen … anzuwendende IFRS-Normengefüge ausgestaltet sein sollte. Vor dem Hintergrund dieser beiden Kontroversen werden in der vorliegenden … Arbeit der handelsrechtliche Jahresabschluss, der auf Basis des zum 31. Dezember 2005 anzuwendenden IFRS …

Persistent link: https://www.econbiz.de/10009451183