Reporting Standards (IFRS) in the European Union (EU) and provides suggestions on how future research can add to our … between intended and unintended consequences of mandatory IFRS adoption. Empirical research on the intended consequences … to address it. The literature investigating unintended consequences of mandatory IFRS adoption is still in its infancy …

attention which had not been discussed exhaustively before: In the situation of a securities liability towards investors in an … international context, which is the applicable law to the liability claim? The harmonisation of private international law rules in … Europe gives rise to new reflections on the problem of international issuer liability. In the United States, on the other …

introduction of the IFRS in the European Union in 2005. We use regression analysis to identify the determinants and consequences of …-way relationship. Voluntary communication policies did not change with the introduction of the IFRS …

deals with the disclosure requirements of IFRS 7 in the European banking industry so far.How disproportionate the attention … troubled situation would have been disclosed honestly in the first place.As the mandatory requirements of IFRS 7 should ensure … from repos is disclosed, the first step is to review, if the mandatory requirements are fulfilled. 38 IFRS 7 criteria were …

As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …