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Derivative Use by Romanian Banks After the EU Adhesion: A Financial Reporting Perspective

Huian, Maria Carmen; Apostol, Ciprian - In: CES Working Papers 6 (2014) 2, 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/10012017136

The Consequences of Accounting Standardization and Harmonization over the Concept of Financial Position

Taulea, Silvia - In: Annals of the University of Petrosani, Economics 9 (2009) 4, pp. 283-288

The concept of financial position and its multiple meanings are often related to the balance sheet, being defined as the financial statement reflecting a company’s financial position at any time, without giving details on what is meant by financial position. The concept of financial position...

Persistent link: https://www.econbiz.de/10008470109

International classification of accounting systems

Jindrichovska, Irena; Kubickova, Dana - In: The International Journal of Management Science and … (2013) 10-(Dec), pp. 83-106

Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to … countries on Europe yield different results and the impact of IFRS is not homogeneous due to different country backgrounds and … different socio-cultural traditions. The assumption that the impact of IFRS adoption correlates with membership in a certain …

Persistent link: https://www.econbiz.de/10010368699

International standards for financial reporting: Harmonization in Macedonia

Kozuharov, Sasho; Ristovska, Natasha; Blazeska, Daliborka - In: UTMS Journal of Economics 6 (2015) 2, pp. 233-240

financial reporting, and emphasize the effects of the implementation of IFRS in Republic of Macedonia. …

Persistent link: https://www.econbiz.de/10011533275

The impact of new financial reporting standards on revenue management

Huefner, Ronald J. - In: Journal of revenue and pricing management 15 (2016) 1, pp. 78-81

Persistent link: https://www.econbiz.de/10011441312

Investments in associates and joint ventures

Tănase, Alin Eliodor; Calotă, Traian Ovidiu; Oncioiu, … - In: Academic journal of economic studies 5 (2019) 1, pp. 47-50

Persistent link: https://www.econbiz.de/10012035753

Analysis of the impact of first-time mandatory IFRS adoption on financial statements : the case study of the listed hotels in Turkey

Dalcı, İlhan; Özyapıcı, Hasan - In: Journal of accounting & management information systems … 16 (2017) 1, pp. 5-29

This study aims to explore the impact of first-time IFRS adoption on the selected financial ratios of the hotels listed … signed-rank test and paired-samples t-test have been applied to test the impact of IFRS adoption. The results show that the … transition to IFRS does not influence the financial ratios of listed hotels in Turkey. Accordingly, it sheds light into whether …

Persistent link: https://www.econbiz.de/10011636527

The interrelation among accounting quality, timeliness and relevance

Kythreotis, Alexis; Constantinou, Constantinos - In: Global business & economics review 18 (2016) 5, pp. 587-603

Persistent link: https://www.econbiz.de/10011665476

Empirical study of compliance with international accounting standards (IAS-1) by stock exchange listed companies in Bahrain

Joshi, Prem Lal; Al-Mudhahki, Jawaher - In: Journal of financial management and analysis : … 26 (2013) 2, pp. 44-55

Persistent link: https://www.econbiz.de/10010422472

Particularities regarding the reflection of foreign currency transactions in financial statements

Breahnă-Pravăţ, Ionela-Cristina - In: Studies and scientific researches / Economics edition / … 19 (2014), pp. 75-83

Persistent link: https://www.econbiz.de/10011333796