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Christian, Dieter - 2013 - Online-Ausg.

Gain a deeper understanding of financial reporting under IFRS through clear explanations and extensive practical … examples. IFRS can be a complex topic, and books on the subject often tackle its intricacies through dense explanation across … thousands of pages. Others seek to provide an overview of IFRS and these, while useful for the general reader, lack the depth …

Persistent link: https://www.econbiz.de/10012662566

The Role of the State and Accounting Transparency : IFRS Implementation in Developing Countries

Nurunnabi, Mohammad - 2016

-specific factors -- 8 Theory of the role of the state in the implementation of IFRS -- 9 Conclusions …

Persistent link: https://www.econbiz.de/10011682542

Managing the Transition to IFRS-Based Financial Reporting : A Practical Guide to Planning and Implementing a Transition to IFRS or National GAAP

Weaver, Lisa - 2014

Since 2005, all EU listed companies have been reporting under IFRS in their group accounts. The UK's Accounting … IFRS-based financial reporting. The US is also undergoing a transition to IFRS, as are many other countries such as India … and Japan.This book will cover the most common accounting issues involved in a move to IFRS, and deal with the specific …

Persistent link: https://www.econbiz.de/10011832109

Accounting and the Global Economy After Sarbanes-Oxley

Garner, Don E. - 2014

This book is essential for students and practitioners in accounting, international business, finance, and economics. In a straightforward and readable style, it focuses on the changing accounting and auditing standards in national and global economies in the post-Enron/Arthur Andersen era. The...

Persistent link: https://www.econbiz.de/10011834300

Principles of Group Accounting under IFRS

Krimpmann, Andreas - 2015

2. Allocation of examples 1 B Legal requirements for consolidated financial statements 4 1. IFRS standards 5 2 …

Persistent link: https://www.econbiz.de/10011834587

Financial reporting and global capital markets : a history of the International Accounting Standards Committee, 1973-2000

Camfferman, Kees - 2007

A detailed and scholarly historical study of the International Accounting Standards Committee (IASC), which prepared the way for the International Accounting Standards Board (IASB). The IASB holds the dominant influence over the financial reporting of thousands of listed companies in the...

Persistent link: https://www.econbiz.de/10012674066

Do auditors perceive that there exists earnings management in goodwill accounting under IFRS?

Pajunen, Kati; Saastamoinen, Jani - In: Managerial Auditing Journal 28 (2013) 3, pp. 245-260

financial reporting standards (IFRS). More specifically, the authors surveyed auditors to see if they believe that IFRS enables … lines of thought regarding goodwill accounting under IFRS. According to the first line of thought, managers of listed … favorable attitude towards the IFRS procedures of goodwill accounting. Big Four auditors seem to favor goodwill accounting under …

Persistent link: https://www.econbiz.de/10014929321

Applying the probability recognition criterion to recognise a deferred tax asset for unused ‘secondary tax on companies’ credits

Venter, E.R.; Stiglingh, M. - In: Meditari Accountancy Research 14 (2006) 2, pp. 83-95

According to AC 501, Accounting for ‘Secondary Tax on Companies (STC)’, a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can be used. This study examined the dividend declaration profile of...

Persistent link: https://www.econbiz.de/10014930437

Have IFRS changed how stock prices are associated with earnings and book values?

Beisland, Leif Atle; Knivsflå, Kjell Henry - In: Review of Accounting and Finance 14 (2015) 1, pp. 41-63

Principles (NGAAP) to International Financial Reporting Standards (IFRS) in Norway affected the valuation weights of earnings and … accounting information. Design/methodology/approach – The authors extend the IFRS literature on structural shifts between the pre …- and post-adoption periods by comprehensively controlling for factors that vary between the IFRS sample and the domestic …

Persistent link: https://www.econbiz.de/10014989865

Differences in earnings management between firms using US GAAP and IAS/IFRS

Liu, Chunhui; Yip Yuen, Chun; J. Yao (posthumously), Lee; … - In: Review of Accounting and Finance 13 (2014) 2, pp. 134-155

(IAS/IFRS) provide different opportunities for earnings management (EM). Such an examination is critical as the world moves … either the US GAAP or the IAS/IFRS before the IFRS adoption by the European Union in 2005. Strong legal enforcement in … IFRS vs US GAAP EM research with discretionary accruals, this research contributes to a more comprehensive understanding by …

Persistent link: https://www.econbiz.de/10014989936