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IFRS 9 : initiator of changes in management accounting processes

Gornjak, Mojca - In: Management 14 (2019) 2, pp. 95-116

Persistent link: https://www.econbiz.de/10012199776

The impact of IFRS adoption on an agribusiness company's financial statements

Jin, Yan; McConomy, Bruce J.; Xu, Bixia - In: Accounting perspectives : a journal of The Canadian … 16 (2017) 4, pp. 429-434

Persistent link: https://www.econbiz.de/10011794907

IFRS compliance appraisal : evidence from Nigeria and Ghana

Okoye, Emma I.; Nwoye, Ugochukwu J. - In: Academic journal of economic studies 4 (2018) 4, pp. 19-27

Persistent link: https://www.econbiz.de/10011957672

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

THE UTILITY OF IFRS FOR SMES IN FINANCIAL COMMUNICATION

COLBU, Ioana Cristina - In: Management & Marketing 8 (2013) Special-Issue, pp. 125-130

prepared under IFRS, in comparison with the financial statements under Romanian Accounting Standards. The main research … question is whether the financial statements under IFRS could fit better the needs of managers and if these financial … its drawbacks. Overall, the IFRS for SMEs could improve the opportunity of companies in going abroad, by harmonizing the …

Persistent link: https://www.econbiz.de/10011019881

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

International financial reporting standards : a practical guide

Van Greuning, Hennie (contributor); Koen, Marius (contributor) - 2004 - newly rev. ed.

Persistent link: https://www.econbiz.de/10004095816

Recent history of French Accounting Regulation: five years of convergence towards IFRS

Degos, Jean-Guy; Ouvrard, Stephane - In: International Journal of Economics and Accounting 1 (2010) 3, pp. 200-222

Since 1999, the French accounting rules have been undergoing many reforms generated by the IFRS. In France, adoption of … IFRS standards is mandatory for the accounts published by listed companies, and optionally for consolidated accounts of the … convergence of the French standards and the international standards is in progress. Since 2005, several texts inspired by the IFRS …

Persistent link: https://www.econbiz.de/10009352561

Longitudinal analysis of voluntary adoption of XBRL on financial reporting

Efendi, Jap; Smith, L. Murphy; Wong, Jeffrey - In: International Journal of Economics and Accounting 2 (2011) 2, pp. 173-189

in conjunction with international financial reporting standards (IFRS). …

Persistent link: https://www.econbiz.de/10009352581

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