Reporting Standards (IFRS) during the preparation and presentation of their financial reports. However, this is far from what is … with disclosure requirements of International Financial Reporting Standard (IFRS 4 - Insurance contracts) among quoted … to quantify the level of compliance with disclosure requirement of IFRS 4; after applying the checklist to the 2012 …

The adoption of the international financial reporting standard (IFRS) has become an important research topic and …'s one of the very few efforts to examine the relationship between IFRS adoption and real earnings management (REM) with the … periods as pre (2004-06) and post (2013/14-15/16) adoption of IFRS. The underpinning theory of the study is agency theory …

A broad consensus in accounting favors principles over rules to guide creation of a uniform high quality set of … comparative studies of the consequences of using alternative methods of accounting, promote substitution of analysis and thinking … by rote learning in accounting classes, help discourage talented youth from collegiate programs in accounting, and …

A broad consensus in accounting favors principles over rules to guide creation of a uniform high-quality set of … comparative studies of the consequences of using alternative methods of accounting, promote substitution of analysis and thinking … by rote learning in accounting classes, help discourage talented youth from collegiate programs in accounting, and …

This paper expands prior IFRS accounting systems' classifications to a broader set of 27 countries where the IFRS … influencing accounting practices in some countries even after the IFRS adoption … between three groups of countries, based on the similarity of their accounting practices: 1) Australia and New Zealand, 2) USA …

This paper examines the impact of IFRS adoption on the quality of accounting information within the Greek accounting … convincing evidence that the implementation of IFRS contributed to less earnings management, more timely loss recognition and … greater value relevance of accounting figures, compared to the local accounting standards. Also, our findings document that …

construction and will be introduced in the next few years. To date, assessment of the potential impact of the new IFRS accounting …. Beginning in 2005, compliance with the International Financial Reporting Standards (IFRS) has been required in the European … Union. Substantial sections of the IFRS - leading to a market-oriented valuation of insurance contracts - are still under …

Database Network (FADN) against the backdrop of IAS 41, the new international accounting standard on agriculture, and arrived … for the harmonisation of farm accounting practices around the world. In particular, this paper contends that there are …

The purpose of this paper is to explore, through M&As accounting policies, whether the Japanese adoption of IFRS is … firms’ financial statements. Additionally, Japanese M&A accounting standards still maintain the amortization period within … twenty years, which is practical in creating a sharp contrast comparison with the impairment approach outlined by the IFRS 3 …

management accounting and financial accounting is therefore inevitable under such circumstances. The implementation of the IFRS … accounting for internal users. The paper assumes that the IFRS are the driver for convergence of financial and management … convergence of financial and management accounting has been emerging. The integration is supported by the development of …