IFRS 7 and 9 have requirement, for recognition, measurement and disclosure of derivatives. Derivatives include futures …. The requirements under IFRS 7 and 9 can be applied to commodity derivatives. The aim of the present study is to codify the …, measurement and disclosure index which has been formulated as per IFRS . Data were collected by content analysis method and …

Financial statement preparers often make accounting judgments with considerable uncertainty about what future … accounting standards will require. We conduct a study in the experimental economics tradition to investigate how such uncertainty … affects preparers’ current period accounting estimates. Compared to preparers who know with certainty that future standards …

We test whether an impending change in the accounting for goodwill mitigates bias in the initial values that acquirers … accounting alters, but does not eliminate, bias in acquisition-date fair values. Specifically, we provide the new insight that … not affect future earnings, as under the planned accounting change. Further, this preference regarding the composition of …

We examine how various types of accounting policy changes affect financial misstatement risk and the ways auditors … mitigate that risk. We find greater misstatement risk for both idiosyncratic and industry-wide accounting policy changes and … mitigated when auditors communicate accounting policy changes through explanatory paragraphs and preferability letters and when …

perceptions from Vietnamese accounting practitioners and academics with regard to the optimal approach and timeline for IFRS … Vietnamese auditors, accountants and accounting academics in relation to perceptions of IFRS and its suitability for Vietnam. A …The International Financial Reporting Standards (IFRS) is attracting significant scholarly attention especially in …

correlated with economic outcomes such as liquidity, institutional ownership and analyst following. Using mandatory IFRS adoption … financial reporting experienced the greatest improvements in economic outcomes around IFRS adoption …

that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between …

Accounting conservatism is an important aspect of financial reporting quality. Considering the tradeoff between … relevance and reliability of the accounting information, it is argued that the level of conservatism of financial reports is … the accounting literature by providing empirical evidence on such associations referring the use of provisions as a proxy …