Relevant bibliographies by topics / A-IFRS

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Academic literature on the topic 'A-IFRS'

Author: Grafiati
Published: 20 February 2023

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Journal articles on the topic "A-IFRS"

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James George, Apochi, and Mustapha Lateef Olumide. "IFRS Adoption and Financial Reporting Quality in Nigeria: A Conceptual Approach." European Journal of Accounting, Auditing and Finance Research 10, no. 6 (May 15, 2022): 9–18. http://dx.doi.org/10.37745/ejaafr.2013/vol10n6pp918.

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The adoption of International Financial Reporting Standards (IFRSs) in different countries of the world have become a contemporary issue particularly with regard to the reliability of financial reports. The conceptual and empirical examination of the IFRS adoption and financial reporting quality across different sectors and countries. The study established that some studies used positive approach and some used positive paradigm. Studies used either of primary or secondary source of data, while some used mixed approach. The study found that IFRS adoption are determined by comparing the parameters concerned between pre and post IFRS regimes in given jurisdictions. The review concept and empirical evidences of IFRS adoption and financial reporting quality from many countries reveals that economic consequences of IFRS adoption significantly differ across jurisdictions though its impact has been reported to be positive in majority of studies. Also, few studies report indifferent and negative effects of IFRS adoption on financial reporting quality. The study found that it is argued that IFRS is more financial position focused. It is also observed that the impact of mandatory adoption of IFRS tends to be greater disputed than that caused by voluntary IFRS adoption. In addition, IFRS adoption are found to supersede many other domestic financial reporting standards such as Statement of Accounting Standard (SAS) in Nigeria.
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Inusah, Nasiru, and Joseph Yaw Dwommor. "IFRS Adoption in Ghana: The Dimensions of Challenges Firms Encounter." International Journal of Accounting and Financial Reporting 7, no. 2 (December 10, 2017): 194. http://dx.doi.org/10.5296/ijafr.v7i2.12028.

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The study seeks to identify challenges of IFRSs adoption firms encounter firms in the context of Ghana and the factors underlining these challenges. Structured questionnaire items were use to investigate the dimensionality of challenges firms encounter in a mandatory IFRS adoption situation using a sample of 88 finance officers of unlisted firms in Ashanti Region of Ghana. It is found that firms in Ghana do encounter some challenges in adopting IFRS. Notable among these challenges are correct application of IFRS, knowledge and expertise in IFRS, resistant to change, compatible software packages, integrating IFRS into existing systems and regulation enforcement. It is also found that the challenges of IFRS adoption in Ghana may be explained by five factors namely: IFRS Complexity, Knowledge and Expertise, Regulation, System and Processes, and Institutional Support. Cost could not be confirmed as a factor of IFRS adoption challenges, however, evidence suggest that cost as a challenge of IFRS adoption may be explained by the cost driver. It is therefore recommended that accounting education and training curricula in Ghana should be revised to reflect the changes in reporting standards and local accounting professional bodies should provide guidelines on the application of apparently difficult standards to local situations.
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Szigel, Gábor. "Az IFRS 9 prociklikus hatásainak szemléltetése egy, a magyar bankrendszerre végzett szimulációs gyakorlaton keresztül." Hitelintézeti szemle 20, no. 2 (2021): 60–90. http://dx.doi.org/10.25201/hsz.20.2.6090.

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Az IFRS1 9 számviteli standardnak a prociklikus banki viselkedést erősítő hatása a standard bevezetése óta a viták középpontjában áll. Ezekhez csatlakozva, egyedi megközelítésű szimulációs gyakorlatunkban azt vizsgáljuk, hogy a magyar bankrendszer a 2008–2013 közötti válságepizód során milyen veszteség- és tőkepályával szembesült volna, ha a nemzetközi szinten később elfogadott IFRS 9 már ekkor is hatályos. Ennek során visszamenőlegesen megbecsültük a magyar bankrendszer IFRS 9 szerinti értékvesztését. Az eredmények azt mutatják, hogy az IFRS 9 bevezetése jelentős mértékben előbbre, a válság elejére hozta volna a nagyobb veszteségek számviteli megképzését. Ennek hatására a bankrendszer tőkemegfelelési mutatója a 2008. év végén több mint 20 százalékkal (2,7 százalékponttal) lett volna alacsonyabb (11,8 helyett 9,1 százalék). Emiatt a bankok tulajdonosainak jóval hamarabb kellett volna a valóságban öt válságévre elhúzott tőkeemeléseket végrehajtani, vagy nagyobb mérlegalkalmazkodásra kényszeríteni a bankjaikat. Eredményeink egybevágnak a szakirodalom megállapításaival, miszerint az IFRS 9 bevezetése oly módon növeli a banki értékvesztés prociklikusságát, hogy a veszteségek elszámolását a válságepizódok eleje felé tolja (de nem a válság beköszöntése elé!). Bár az IFRS 9 szimulációnkban bemutatott prociklikus hatása viszonylag nagy, ezt a 2008-as hazai válságepizód különleges mélysége és összetettsége – egyszerre szuverén-, banki és devizahitel-válság – magyarázza. Ebből arra is lehet következtetni, hogy „normál” recessziós körülmények között az IFRS 9 prociklikus hatásai könnyebben kezelhetők.
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Zimmermann, Lauren, Subarna Bhattacharya, Soumik Purkayastha, Ritoban Kundu, Ritwik Bhaduri, Parikshit Ghosh, and Bhramar Mukherjee. "SARS-CoV-2 Infection Fatality Rates in India: Systematic Review, Meta-analysis and Model-based Estimation." Studies in Microeconomics 9, no. 2 (November 22, 2021): 137–79. http://dx.doi.org/10.1177/23210222211054324.

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Introduction: Fervourous investigation and dialogue surrounding the true number of SARS-CoV-2-related deaths and implied infection fatality rates in India have been ongoing throughout the pandemic, and especially pronounced during the nation’s devastating second wave. We aim to synthesize the existing literature on the true SARS-CoV-2 excess deaths and infection fatality rates (IFR) in India through a systematic search followed by viable meta-analysis. We then provide updated epidemiological model-based estimates of the wave 1, wave 2 and combined IFRs using an extension of the Susceptible-Exposed-Infected-Removed (SEIR) model, using data from 1 April 2020 to 30 June 2021. Methods: Following PRISMA guidelines, the databases PubMed, Embase, Global Index Medicus, as well as BioRxiv, MedRxiv and SSRN for preprints (accessed through iSearch), were searched on 3 July 2021 (with results verified through 15 August 2021). Altogether, using a two-step approach, 4,765 initial citations were screened, resulting in 37 citations included in the narrative review and 19 studies with 41datapoints included in the quantitative synthesis. Using a random effects model with DerSimonian-Laird estimation, we meta-analysed IFR1, which is defined as the ratio of the total number of observed reported deaths divided by the total number of estimated infections, and IFR2 (which accounts for death underreporting in the numerator of IFR1). For the latter, we provided lower and upper bounds based on the available range of estimates of death undercounting, often arising from an excess death calculation. The primary focus is to estimate pooled nationwide estimates of IFRs with the secondary goal of estimating pooled regional and state-specific estimates for SARS-CoV-2-related IFRs in India. We also tried to stratify our empirical results across the first and second waves. In tandem, we presented updated SEIR model estimates of IFRs for waves 1, 2, and combined across the waves with observed case and death count data from 1 April 2020 to 30 June 2021. Results: For India, countrywide, the underreporting factors (URF) for cases (sourced from serosurveys) range from 14.3 to 29.1 in the four nationwide serosurveys; URFs for deaths (sourced from excess deaths reports) range from 4.4 to 11.9 with cumulative excess deaths ranging from 1.79 to 4.9 million (as of June 2021). Nationwide pooled IFR1 and IFR2 estimates for India are 0.097% (95% confidence interval [CI]: 0.067–0.140) and 0.365% (95% CI: 0.264–0.504) to 0.485% (95% CI: 0.344–0.685), respectively, again noting that IFR2 changes as excess deaths estimates vary. Among the included studies in this meta-analysis, IFR1 generally appears to decrease over time from the earliest study end date to the latest study end date (from 4 June 2020 to 6 July 2021, IFR1 changed from 0.199 to 0.055%), whereas a similar trend is not as readily evident for IFR2 due to the wide variation in excess death estimates (from 4 June 2020 to 6 July 2021, IFR2 ranged from (0.290–1.316) to (0.241–0.651)%). Nationwide SEIR model-based combined estimates for IFR1 and IFR2 are 0.101% (95% CI: 0.097–0.116) and 0.367% (95% CI: 0.358–0.383), respectively, which largely reconcile with the empirical findings and concur with the lower end of the excess death estimates. An advantage of such epidemiological models is the ability to produce daily estimates with updated data, with the disadvantage being that these estimates are subject to numerous assumptions, arduousness of validation and not directly using the available excess death data. Whether one uses empirical data or model-based estimation, it is evident that IFR2 is at least 3.6 times more than IFR1. Conclusion: When incorporating case and death underreporting, the meta-analysed cumulative infection fatality rate in India varied from 0.36 to 0.48%, with a case underreporting factor ranging from 25 to 30 and a death underreporting factor ranging from 4 to 12. This implies, by 30 June 2021, India may have seen nearly 900 million infections and 1.7–4.9 million deaths when the reported numbers stood at 30.4 million cases and 412 thousand deaths (Coronavirus in India) with an observed case fatality rate (CFR) of 1.35%. We reiterate the need for timely and disaggregated infection and fatality data to examine the burden of the virus by age and other demographics. Large degrees of nationwide and state-specific death undercounting reinforce the call to improve death reporting within India. JEL Classifications: I15, I18
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Sharma, Sharad, Mahesh Joshi, and Monika Kansal. "IFRS adoption challenges in developing economies: an Indian perspective." Managerial Auditing Journal 32, no. 4/5 (April 4, 2017): 406–26. http://dx.doi.org/10.1108/maj-05-2016-1374.

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Purpose This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS beginning 1 April 2016, despite initial reluctance to adopt IFRS. It specifically explores the responses of accounting professionals (preparers) and the banking industry professionals (users) in India to challenges in IFRS implementation, rather than more widely researched dimensions of IFRS implementation such as reasons for adoption, experience effects and diversity in practice. Design/methodology/approach A quantitative research approach was adopted, using a questionnaire survey that provided 192 responses from accounting practitioners and banking professionals working in India. Findings The findings convey IFRS implementation preparedness perceptions of participants with respect to education, training and information technology (IT) infrastructure. Respondents acknowledged the efforts and capability of the accounting body, the Institute of Chartered Accountants of India, but expressed reservations about training, cost, interpretation, IT infrastructure and staffing. The accounting practitioners and the users have similar perspectives on the subject of awareness and preparedness challenges of IFRS implementation. Practical implications The study heightens awareness of the challenges facing jurisdictions who express initial reluctance, although they ultimately decide to adopt IFRS on account of institutional pressures. The analysis suggests that the International Accounting Standards Board should increase focus on implementation issues, in addition to updating and making IFRSs. Originality/value The study is distinct from the studies in abundance on the creation of accounting standards, implementation benefits and their implication in a specific geography.
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Singhania, Monica, and P. K. Gupta. "Globalisation of accounting standards and competitive posture of Indian companies." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 2 (2011): 279–90. http://dx.doi.org/10.11118/actaun201159020279.

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Unification of the global financial reporting system is essential to enable comparability of financial statements at the international level in post crisis competitive environment. IFRSs are increasingly gaining acceptance as global accounting standards. With European Union adopting the IFRS in 2005, as on date over 116 countries have already either converged their accounting standards with IFRS or adopted IFRS as such and many more are in the process. Countries refusing IFRS are likely to be viewed as more risky by the international investors thereby affecting the inflow of capital to such countries. In India, the Institute of Chartered Accountants of India (ICAI) the apex body dealing with accounting standards has declared the roadmap of IFRS convergence in a phased manner from April 1, 2011. Our paper highlights the status of Indian accounting standards converging to IFRS as of now. In addition, a full fledged theoretical framework is developed showcasing, the convergence timeline, the major differences in the treatment of select items under these two alternative accounting environments, exact stage at which the Indian accounting standards are today in view of the announced convergence to IFRS and the legal and regulatory issues in converging to IFRS in India. We investigate the case of 150 odd firms and show the impact of convergence on financial ratios and the related valuation concerns. Finally, we indicate the strategic implications of IFRS adoption to Indian companies.
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Wagaw, Yitayew Mihret, Dessalegn Getie Mihret, and Degefe Duressa Obo. "IFRS adoption and accounting regulation in Ethiopia." Accounting Research Journal 32, no. 4 (November 4, 2019): 662–77. http://dx.doi.org/10.1108/arj-02-2017-0033.

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Purpose The purpose of this study is to examine international financial reporting standards (IFRSs) adoption in Ethiopia to explain transnational political-economic antecedents of this change and its associated consequences on the regulatory landscape of accounting. Design/methodology/approach Using a neo-Gramscian theory of globalization and the state, the study examines interview and document review evidence pertaining to IFRS adoption in Ethiopia by focusing on the period from 1991 to 2014. Findings The study illustrates that a dialectical rather than deterministic interaction between global and national forces explains IFRS adoption in Ethiopia, i.e. IFRS adoption falls within the broader scheme of universalizing regulatory institutions in the globalizing world economy. Compared to the commonly understood trends of IFRS adoption circumscribed within a pre-existing regulatory framework, this study illustrates IFRS adoption as a primary driver of major reforms to the accounting regulatory landscape. Originality/value This study contributes original theoretically grounded insights into the transnational political-economic rationale for IFRS adoption and consequences of the adoption on the accounting regulatory landscape.
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Luchko, Mykhaylo, and Nataliya Melnyk. "IFRS-reporting: practical aspects of transition." Herald of Ternopil National Economic University, no. 4(94) (December 3, 2019): 42–53. http://dx.doi.org/10.35774/visnyk2019.04.042.

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Introduction. Currently, the adoption of IFRS has become both an objective reality and a legal requirement for many domestic enterprises. International standards are a prerequisite for the formation of common approaches and objectives of financial statements, IFRS are focused on the presentation of real and objective accounting and reporting information about the financial position, as well as allow an impartial assessment of the opportunities and prospects of the enterprise. However, the implementation of IFRS requires amendments to the applicable regulations, national standards, clarification of terminology, development of practical recommendations, definition of tools and timing of the transition. As a significant expansion of the IFRS reporting segment is underway in Ukraine, new challenges, tasks, risks for practitioners and the professional accounting community are emerging. Purpose. The purpose of the article is to study the issues, practical aspects and methods of transition to the International Financial Reporting Standards, taking into account the requirements and changes of the current legislation, research of the categories, composition and structure of IFRS reporting. Methods. The methodological and informational basis of the research are regulations, scientific works, periodicals, open data from the Internet. Methods based on general and specific approaches to the study of economic phenomena, facts and processes were applied in the study, in particular: the dialectical cognition method (when summarizing the factors influencing the formation of IFRS financial statements), inductive (to transit from empirical data to practical use of IFRS requirements for systematic reporting, generalizations and conclusions that give an overview of the issues of IFRS reporting) and deductive (in the process of theoretical comprehension of the objectivity of the transition to IFRSs and obtaining partial conclusions to address the practical problems of such transition). Results. As a result of the study, the authors outlined the legal requirements for the content and structure of the first IFRS financial statements and their impact on the consistency and order of IFRS reporting; the practical stages of transition to IFRS have been identified and characterized; parallel accounting, translation and transformation have been described and critically evaluated as methods of financial reporting in the transition to IFRSs. It is emphasized that the transition to IFRS is not only associated with technical difficulties, but also complicates the organization of accounting services at the enterprise and influences management processes that rely on accounting reports and indicators. The problems of hiring qualified personnel, accountants training or involvement of outsourcing consultancies are considered. Recent developments concerning the Financial Reporting System (FRS) in electronic format on the XBRL standard for entities transitioning to IFRS have been analyzed. Discussion. Further research should be performed on the basis of domestic and international experience, taking into account the impact of IFRS implementation synergistic effect for different categories of businesses, and issues of practical implementation of financial reporting systems (FRS) in electronic format on the XBRL standard.
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V N, Sruthiya. "International Financial Reporting Standards Implementation in India: Benefits and Problems." IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) 6, no. 2 (March 9, 2017): 292. http://dx.doi.org/10.21013/jmss.v6.n2.p13.

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<p><em>International Financial Reporting Standard (IFRS) introduced by the International Accounting Standards Board (IASB is international financial reporting standard. IFRS is a single set of high quality, understandable and enforceable global accounting standards. It is a "principles based" set of standards which are drafted lucidly and are easy to understand and apply. IFRSs were adopted first time in 2005 by EU (European Union) and are now accepted or required in more than 120 countries. In India, this is in an implementation stage. This paper tries to study the implementation problems in India and make suggestions to solve the problems. The important implementation problems are cost, lack of awareness about IFRS among investors, and no uniformity in accounting guidance issued by various regulators (SEBI, IRDA, RBI) in India. The suggestions are to provide proper training and education to accounting professionals and employees about IFRS; Government has to reform the taxation system to match with IFRS. </em></p>
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Simorangkir, Panubut. "ANALISIS PERBEDAAN RELEVANSI NILAI DARI NILAI BUKU EKUITAS DAN LABA PER LEMBAR SAHAM TERHADAP HARGA SAHAM PADA PERIODE SEBELUM DAN SESUDAH PENERAPAN SAK BERBASIS IFRS." Jurnal Equity 19, no. 1 (June 30, 2016): 53. http://dx.doi.org/10.34209/.v19i1.476.

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This study was conducted to examine whether the implementation of GAAP-IFRS based results of any difference relevance of equity book value and share earnings, using the market price of the stock as the dependent variable, the equity book value and share earnings as an independent variable, and the periods before and after the application of GAAP-based IFRS. The analysis uses panel data regression analysis with random effects models. This research was conducted on 51 manufacturer companies listed on the Stock Exchange the period prior to the application of IFRS-based IFRSs 2008-2010 and after the application of GAAP-IFRS based in 2012-2014. The study found that in the period of after the implementation of GAAPIFRS based the relevance of equity book value increased against the market price of the shares, while the relevance of share earnings experienced a significant decrease in stock market prices
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Dissertations / Theses on the topic "A-IFRS"

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Stejskalová, Lenka. "Výkaz zisku a ztráty - srovnání IFRS a ČÚS/Income Statement - Comparison IFRS and CAS." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162247.

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This thesis aim is to describe the sameness and difference on the income statement that occurs between the Czech accounting legislation and IFRS. It deals with the structure income statement and description of each part of the statement. In the first part there is information about the financial statements. Second and third part deals with the income statement according to IFRS and CAS. In the fourth part is the summary the previous two parts. This part sets out the main differences. The final part is devoted to the company Czech Railways, comparison its income statement according to IFRS and CAS.
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Kašparová, Veronika. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225064.

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The master‘s thesis is focused on defining the differences between Czech Accounting Legislation and International Financial Reporting Standards. The theoretical part defines IAS/IFRS, its development and significance at the international level. It deals with rules and requirements that are set out in the financial reporting framework and also in IAS 1 Presentation of Financial Statements. The differences concerning the reporting of a paricular field of accounting are also described in the theoretical part. The practical part follows up the analysis of the selected company and application requirements of IAS/IFRS on selected items of business corporations. Thanks to the application of the requirements, a statement of financial position and a statement of comprehensive income are proposed in accordance with the rules of IAS/IFRS. Procedural steps which are necessary for the first adoption of IAS/IFRS are covered in the last chapter of the master thesis.
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Nečasová, Eliška. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224025.

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The subjekt of the master´s thesis is the comparsion of the financial statements prepared in compliance with Czech accounting legislativ and in compliance with International Financial Reporting Standards (IAS/IFRS). The thesis deals with the differences in reporting according to Czech accounting legislation and IAS/IFRS lected company and subsequently evaluate the impacts on the financial statements.
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Mikulcová, Tereza. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224677.

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The subject of the master´s thesis is the comparison of the financial statements prepared in compliance with Czech accounting legislation and in compliance with International Financial Reporting Standards (IAS/IFRS). This thesis deals with the differences in reporting under Czech accounting legislation and IAS/IFRS in selected company and subsequent assessment of the impact of changes to the image of the company.
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Šprochová, Iveta. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225006.

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The master´s thesis focuses on comparing of requirements of accounting statements which were made up according to the Czech legislation and International Financial Reporting Standards – IAS/IFRS. The main topic of the work is to compare differences between the both systems and their impact on statement information. The differences are based on the data of a selected company.
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Fabiánová, Monika. "IFRS a česká účetní legislativa." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-254206.

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The thesis contains the transformation of the financial statements according to Czech accounting legislation of business corporations XY, Ltd. to the financial statements that are in accordance with International Financial Reporting Standards. The thesis is dividend into 3 parts. The first part of the theoretical basis, which explains the differences between the Czech accounting legislativ and IFRS. Selected differences are chosen based on items in the financial statements of the company, the resulting differences are also used to work in the sekond part of the thesis. In the practical part is an analysis of the financial statements of the company. Based on the comparing of the Czech and the International standards are given the ganges that are necessary to transfer the financial statements. In conclusion the thesis is to evaluate the problems and impact on the corporation.
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Ribbing, Adrian, and Daniel Sandersson. "Auditing IFRS : A Quantitative Study on How IFRS Has Affected Audit Fees in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-446678.

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In this paper we studied the effect of International Financial Reporting Standards (IFRS) on audit fees in Sweden. Using a classic audit fee model, with data between 2001-2019 for 100 publicly traded Swedish firms we studied the effects of IFRS on audit fees during the implementation period as well as the long-term effects of IFRS adoption. In addition to this we investigated if the adoption of IFRS affected large and small firms differently. In contrast to most previous literature, we found that the implementation of IFRS has not had any short- or long-term effects on audit fees in Sweden. However, we found small indications that changes in audit fees are lower for large firms after the implementation of IFRS but the model’s explanatory factor was low and the effect small so no definitive conclusions could be made. The results remain the same after performing several robustness tests.
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Ernesto, Kátia Maria Van-Dúnem Jaime. "A adoção das IFRS em Angola." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12447.

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Valášková, Mariana. "Proces tvorby, schvalování a uplatňování IFRS." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-199091.

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The doctoral thesis examines process of IFRS development, endorsement and enforcement from the perspective of accounting regulation on global scale, identifies nature of IFRS due process in all its phases and compares IFRS due process with accounting regulation in Czech Republic, especially with legislative process of creating Czech accounting legislation. The due process of any accounting rules, whether standards or legislation, determines quality of these rules and consequently also potential level quality of financial statements prepared in accordance with such rules. Process of IFRS development and endorsement is to guarantee quality of standards that are the output of such a process. For global accounting harmonization, which requires transparent, reliable and comparable information in financial reporting across countries of the world, the IFRS due process is essential. The whole process of IFRS development, endorsement and enforcement, which develops IFRS as global accounting standards, also is connected with several obstacles associated to political and social aspects as well as to cultural differentiation. In the thesis the legal systems, as determinants of the nature of accounting regulation, are used for analysis and identification of possible natures of accounting regulation from global perspective. For global accounting regulation it is necessary its acceptance by major interested parties, specification of the range of entities for which it is meaningful and desirable, establishment of an independent, reliable and respected international professional organization in the role of standard-setter and development of a sophisticated, transparent and comprehensive standard setting process. Besides the thorough analysis of particular phases of IFRS due process, the thesis also maps current acceptance of IFRS in the world and describes endorsement process in Europe Union applied for the adoption of IFRS within its area, what provides an integrated view of current evolution in global accounting harmonization. Global accounting regulation, which requires the adoption and application of IFRS in their original range, still faces many obstacles. Less than half countries of G20 (ie 9 countries) requires the use of IFRS in their original form for listed companies. Problem with such acceptance of IFRS especially have the countries with tradition based on Roman law (continental European legal culture), where the creation of rules is exclusive subject to state. Quantitative analysis of IFRS due process performed on three selected projects of IASB agenda is a core of application part of the thesis. On the basis on the timeline the analysis follows particular steps of IFRS due process, especially from the perspective of particular comment periods quantified through the comments received, not only in number but also the composition of comments by geographical region and respondent type. The analysis showed the due process as complicated and time-consuming process leading to global consensus of opinions and also showed the importance of compliance of its complexity, which leads to general agreement on adopted solutions and to global acceptance of these solutions by all of the interested parties. The analysis of IASB due process leads into its comparison with legislative process of creating accounting legislation in Czech Republic. The comparison of both of the processes enables to identify the weaknesses of Czech due process and provides specific recommendations for its improvement and increase efficiency. From the perspective of nature of accounting regulation the delegation of creating accounting rules from the state to the accounting profession is important especially to strengthen the quality, understanding and acceptance of accounting rules, which can be effectively ensured through the due process different from that legislative. The IFRS due process is an inspiration in this case.
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Krejčí, Miloš. "Leasing z pohledu IFRS a české legislativy." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-5249.

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Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.
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Books on the topic "A-IFRS"

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Treuhand-Gesellschaft, KPMG Deutsche, ed. IFRS: A visual approach. New York: Palgrave Macmillan, 2008.

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service), ScienceDirect (Online, ed. IFRS: A quick reference guide. Amsterdam: CIMA, 2009.

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Bensadon, Didier, and Nicolas Praquin, eds. IFRS in a Global World. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1.

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IFRS and UK GAAP: A comparison. Kingston-upon-Thames: CCH, 2007.

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PricewaterhouseCoopers LLP. Similarities and differencies: A comparison of UK GAAP, IFRS for SMEs and IFRS. London: Pricewaterhousecoppers LLP, 2010.

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U.S. GAAP and IFRS: A comparative analysis. 2nd ed. New York: WG&L, Thomson Tax & Accounting, 2009.

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IGAAP 2009: A guide to IFRS reporting. 2nd ed. London: Deloitte/LexisNexis, 2008.

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Johnson, Barry. Understanding new IFRSs for 2009: A guide to IAS 1 (revised), IAS 27 (revised), IFRS 3 (revised) and IFRS 8. Kingston upon Thames, UK: CCH, 2008.

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Limited, CCH Canadian, and Deloitte (Firm), eds. iGAAP: IFRS for Canada : a comprehensive reference guide. 3rd ed. Toronto: CCH Canadian, 2011.

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Advanced financial reporting: A complete guide to IFRS. Harlow, England: Financial Times/Prentice Hall, 2012.

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Book chapters on the topic "A-IFRS"

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Bensadon, Didier, and Nicolas Praquin. "Interview of Jacques Richard: The Accounting Geographer." In IFRS in a Global World, 1–13. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_1.

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Biondi, Yuri. "The Accounting Representation of the Enterprise Entity: An Historical Perspective." In IFRS in a Global World, 131–40. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_10.

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Brown, Paul James. "Calculation of Environmentally Sustainable Residual Income (eSRI) from IFRS Financial Statements: An Extension of Richard (2012)." In IFRS in a Global World, 141–57. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_11.

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Pasqualini, François. "In Search of the Purpose of Accounting Representation." In IFRS in a Global World, 159–69. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_12.

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Cornacchione, Edgard, and Fernando Dal-Ri Múrcia. "Brazil. IFRS Convergence and the Role of Accounting Education: The Brazilian Case." In IFRS in a Global World, 173–86. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_13.

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Sokolov, Viatcheslav. "Russia. Can IFRS Be Considered Accounting?" In IFRS in a Global World, 187–200. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_14.

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Dasaraju, Himachalam, and Mutyala Subramanyam. "India. Convergence of International Financial Reporting Standards: An Analysis of Issues in Developed and Developing Economies." In IFRS in a Global World, 201–16. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_15.

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Wang, Xiaorui. "China. The Role of the Government and Academics in the IFRS Convergence Process of Chinese Accounting Standards." In IFRS in a Global World, 217–29. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_16.

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Cormier, Denis, and Michel Magnan. "Canada. IFRS in Canada: Game Changer or Neutral Mutation?" In IFRS in a Global World, 231–46. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_17.

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Stolowy, Hervé. "France. IFRS and France: A Marriage of Convenience." In IFRS in a Global World, 247–61. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_18.

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Conference papers on the topic "A-IFRS"

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Tusan, Radoslav. "THE IMPACT OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE FINANCIAL SITUATION AND PERFORMANCE OF THE COMPANY." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.s.p.2020.37.

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This paper deals with the evaluation of the impact of the adoption of International Financial Reporting Standards (IFRS) on the financial situation and performance of the company. The Slovak Accounting Act allows accounting and reporting under IFRS for two types of entities - explicitly specified by law (e.g. banks, insurance companies, stock exchange); and those that meet specified size criteria. The analyzed company met the size criteria and IFRS has been applying since 2018. The transition from Slovak accounting procedures to IFRS has an impact on the classification of individual items of assets and liabilities, their structure, and the classification of related costs and revenues. The transition to IFRS thus has an impact on the company's financial position and performance. The paper set out two objectives of the research: 1) the transition to IFRS caused an insignificant change in the company's financial indicators; 2) the transition to IFRS caused a significant change in the company's financial indicators. The results of the analysis show changes in the structure of the company's assets and liabilities, the amount of income and expenses, and the less significant impact of the adoption of IFRS on financial indicators.
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Кабанова, Алена Михайловна, and Людмила Ивановна Кругляк. "IFRS 9 «FINANCIAL INSTRUMENTS» IN THE CONTEXT OF SECURITY ECONOMIC SECURITY OF CREDIT INSTITUTIONS." In Национальная безопасность России: актуальные аспекты: сборник избранных статей Всероссийской научно-практической конференции (Санкт-Петербург, Январь 2021). Crossref, 2021. http://dx.doi.org/10.37539/nb189.2021.67.54.006.

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В статье рассматриваются актуальные особенности Между-народного стандарта финансовой отчетности (IFRS) 9 при их внедрении в российской банковской отчетности. Применение МФСО требует новых знаний, принципов и навыков специалистов соответствующих служб. МСФО - это не свод строгих, конкретных правил, а определенный набор требований и принципов. The article discusses the current features of the International Financial Reporting Standard (IFRS) 9 in the implementation and transformation of Russian banking reporting. The application of IFRS requires new knowledge, principles and skills of specialists of the relevant services. IFRS is not a set of strict, specific rules, but a specific set of requirements and principles.
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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the proper tax revenue. Research data arise from financial statements of Hungarian companies listed on the Budapest Stock Exchange. The average effective tax rate of Hungarian listed companies decreased after the transition. Temporary tax rules for IFRS companies were applied to reach the tax level of the companies that prepare their financial statements following the Hungarian Accounting Law. Authors compare the results with empirical findings of other European countries.
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Dwiyani, Fitri, and Amal C. Sjaaf. "Analysis of Pharmaceutical Installations Management at Kambang Hospital, Jambi." In The 7th International Conference on Public Health 2020. Masters Program in Public Health, Universitas Sebelas Maret, 2020. http://dx.doi.org/10.26911/the7thicph.04.20.

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ABSTRACT Background: Hospital Pharmacy Installation (IFRS) was one of 5 revenue centres as well as being the primary support for the hospital which has full authority in managing various pharmaceutical preparations. Therefore, pharmaceutical supplies require careful and precise management through a one-door system. This study aimed to determine the management system and identify the various problems that exist in the pharmacy installation at Kambang Jambi Hospital. Subjects and Method: This study was a qualitative study conducted on IFRS at Kambang Jambi Hospital from August to September 2020. The data were obtained from primary data in the form of in-depth interviews with stakeholders related to IFRS and field observations, as well as secondary data in the form of document review. The data were collected by in-depth interview guide. The data was reported by 5 Whys Analysis diagram. Results: Based on field observations at IFRS Kambang Jambi Hospital, it was found that there were still many problems at almost every stage of pharmaceutical supply management starting from planning, procurement, receiving, storage, distribution, control, deletion, recording and reporting, as well as monitoring and evaluation. When the problem is identified more deeply using 5 Whys Analysis, the roots of these various problems are obtained, namely: 1) There has not been an adequate Pharmacy and Therapy Committee (KFT) in the management of the pharmaceutical installation at Kambang Jambi Hospital, 2) The majority of KFT members have assumed structural positions at Kambang Jambi Hospital so that it does not focus on KFT duties, 3) KFT does not regularly hold monthly meetings and evaluations, 4) The ineffective role of SPI at Kambang Jambi Hospital in monitoring and evaluating IFRS performance, 5) SIMRS still depends on outsiders not always standby at the hospital when there are problems. Conclusion: Re-organized the pharmacy and therapy committee to carry out a continuous review of the hospital formularies to be more effective and minimize medication errors. Keywords: IFRS, IFRS management, drug procurement, KFT. Correspondence: Fitri Dwiyani. Postgraduate Student for Hospital Administration Studies, Faculty of Public Health, University of Indonesia, Depok City, West Java. Email: fitridwiyani14@gmail.com. Mobile: 081221005831/081221005831 DOI: https://doi.org/10.26911/the7thicph.04.20
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Istrate, Luminita Gabriela. "International Financial Reporting Standards: A Pre-/Post-Ifrs Adoption Comparative Analysis." In Joint Conference ISMC 2018-ICLTIBM 2018 - 14th International Strategic Management Conference & 8th International Conference on Leadership, Technology, Innovation and Business Management. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.01.02.22.

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Bagiová, Alexandra, and Jitka Meluchová. "Manažment rizík vykazovania rezerv pri prechode medzi IFRS a US GAAP." In Etika v 21. století. Ekonomická fakulta Jihočeské univerzity v Českých Budějovicích, 2022. http://dx.doi.org/10.32725/978-80-7394-939-6.02.

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Солдаткина, Ольга Александровна, and Дарья Андреева Попова. "IFRS 16: COVID-19-RELATED RENT CONCESSIONS AMENDMENT." In Наука. Исследования. Практика: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Октябрь 2021). Crossref, 2021. http://dx.doi.org/10.37539/srp299.2021.13.61.004.

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В данной статье дается краткий обзор МСФО-16 «Аренда» и рассматриваются уступки, которые были предоставлены арендаторам в связи с пандемией. This article provides a brief overview of IFRS 16 Leases and examines the concessions made to lessees in response to the pandemic.
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Bublik, Diana Igorevna. "ACCOUNTING FOR LOSS OF CONTROL OF A PARENT COMPANY OVER A SUBSIDIARY UNDER IFRS." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-692/698.

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The author considers the deconsolidation of the statements. Deconsolidations are performed when the parent sells its share in the subsidiary and loses control over it. The method of performing deconsolidation of financial statements in accordance with IFRS 10 is considered as a practical example
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Pucci, Sabrina, Marco Venuti, and Umberto Lupatelli. "ESG features in financial instruments: A challenge for the accounting treatment." In Corporate governance: Theory and practice. Virtus Interpress, 2022. http://dx.doi.org/10.22495/cgtapp8.

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The volume of financial instruments including environmental, social, and governance (ESG) features is rapidly increasing with a result that the scale of the issue continues to increase in the lack of a specific accounting rule. This situation creates a deep debate referring to the possibility of financial instruments with an ESG factor to pass the solely payments of principal and interest (SPPI) test according to the current requirements in International Financial Reporting Standards (IFRS) 9. The debate is not only present in Europe but also in the US. The current accounting standards are not able to define a unique accounting solution for instruments that incorporate ESG factors and when these factors are material for the market, it is not clear which may be the proper solution to present them in the financial statements. The main issue is if it needs to separate ESG features from the basic financial instruments. Existing different positions on this issue, European Financial Reporting Advisory Group (EFRAG) proposed to International Accounting Standards Board (IASB) the introduction of more guidance and examples to apply in a consistent way the current provisions set forth by IFRS 9. In a dynamic market characterized by strong growth and the introduction of new complex instruments, the solution proposed by the EFRAG appears minimal. The introduction of a specific section of IFRS 9 addressed to this issue may be more appropriate in the light of the existing attention on the ESG features disclosure and the possibility to provide specific metric that permits measurement of the ESG features separately from the basic lending instrument
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Bondarchuk, N. V. "Differences in accounting for receivables when applying R(S)A and IFRS." In Accounting, taxation, analysis and audit: current state, problems and prospects for development. Chernihiv Polytechnic National University, 2020. http://dx.doi.org/10.25140/978-617-7571-98-7-2020-9-10.

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Reports on the topic "A-IFRS"

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Cunningham, Kaylee, Jeffrey Powers, and Robert Lefebvre. Modeling the IFR-1 Experiment: A BISON Metallic Fuel Benchmark. Office of Scientific and Technical Information (OSTI), July 2019. http://dx.doi.org/10.2172/1649544.

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Keiser, D. D. Jr. A review of compatibility of IFR fuel and austenitic stainless steel. Office of Scientific and Technical Information (OSTI), November 1996. http://dx.doi.org/10.2172/399724.

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Greenquist, Ian, Kaylee Cunningham, Jianwei Hu, and Jeffrey Powers. A Metallic Fuel Performance Benchmark Problem Based on the IFR-1 Experiment. Office of Scientific and Technical Information (OSTI), May 2020. http://dx.doi.org/10.2172/1649204.

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Farmer, M. T., and B. W. Spencer. An assessment of the potential for in-vessel fission product scrubbing following a core damage event in IFR. Office of Scientific and Technical Information (OSTI), March 1995. http://dx.doi.org/10.2172/10200672.

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Ripoll, Santiago, Eva Niederberger, and Leslie Jones. Key Considerations: Behavioural, Social and Community Dynamics Related to Plague Outbreaks in Madagascar. Institute of Development Studies (IDS), March 2022. http://dx.doi.org/10.19088/sshap.2021.044.

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This brief explores behavioural and community dynamics related to plague outbreaks in Madagascar. The aim is to support actors involved in plague response to acquire a deeper understanding of behavioural and cultural practices and structural inequities that may exacerbate plague transmission. It also provides suggestions on how to improve communications and community engagement as part of a context-adapted plague response. It is authored by Santiago Ripoll (IDS) and Eva Niederberger (Anthrologica) and edited by Leslie Jones (Anthrologica). Contributions were made by colleagues at Institut Pasteur Madagascar, the Institute of Development Studies, Rutgers University, the IFRC and UNICEF.
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Jones, Nicole S., Jeri D. Ropero-Miller, Heather Waltke, Danielle McLeod-Henning, Danielle Weiss, and Hannah Barcus. Proceedings of the International Forensic Radiology Research Summit May 10–11, 2016, Amsterdam, The Netherlands. RTI Press, September 2017. http://dx.doi.org/10.3768/rtipress.2017.cp.0005.1709.

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On May 10–11, 2016, the US Department of Justice (DOJ) National Institute of Justice (NIJ), the Netherlands Forensic Institute (NFI; Dutch Ministry of Security and Justice of the Netherlands), the International Society for Forensic Radiology and Imaging (ISFRI), the International Association of Forensic Radiographers (IAFR), and NIJ’s Forensic Technology Center of Excellence (FTCoE) at RTI International organized and convened the International Forensic Radiology Research Summit (IFRRS) at the Academic Medical Center in Amsterdam. The summit assembled 40 international subject matter experts in forensic radiology, to include researchers, practitioners, government employees, and professional staff from 14 countries. The goal of this 2-day summit was to identify gaps, challenges, and research needs to produce a road map to success regarding the state of forensic radiology, including formulating a plan to address the obstacles to implementation of advanced imaging technologies in medicolegal investigations. These proceedings summarize the meeting’s important exchange of technical and operational information, ideas, and solutions for the community and other stakeholders of forensic radiology.
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Butler, Nadia, Tamara Roldan de Jong, Barbara Muzzulini, and Olivia Tulloch,. Key Considerations: Improving Uptake of the COVID-19 Vaccine Amongst Women in South Sudan. Institute of Development Studies (IDS), March 2022. http://dx.doi.org/10.19088/sshap.2022.006.

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Disparities in vaccine equity exist on a global scale, but also within countries. While in high income countries slightly more women than men tend to be vaccinated, the opposite is true in low income countries. In South Sudan, as of September 2021, 28% of people who had received a COVID-19 vaccine were women. This rate then increased markedly, reaching 41% by January 2022. This brief explores some of the reasons behind the low uptake amongst women during the initial phases of the roll-out and the contributing factors to the increase over time. This brief draws on evidence from academic and grey literature, dashboards and datasets on COVID-19 vaccine uptake, and consultations with partners working in the COVID-19 response. It also reviews some of the interventions to increase uptake amongst women and provides considerations for partners working on vaccine demand promotion. It is part of the Social Science in Humanitarian Action Platform (SSHAP) series on social science considerations relating to COVID-19 vaccines and was developed for SSHAP by Anthrologica (led by Nadia Butler). Contributions and reviews were provided from response partners in South Sudan and international experts (UNICEF, IFRC, South Sudan Red Cross, Internews, Anthrovisions Productions, WHO, WFP, and the Humanitarian Country Office and Anthrologica). It was requested by the UNICEF East and Southern Africa Regional Office (ESARO). This brief is the responsibility of SSHAP.
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Lees, Shelley, and Mark Marchant. Key Considerations: Cross-Border Dynamics Between Uganda and Tanzania in the Context of the Outbreak of Ebola, 2022. Institute of Development Studies, December 2022. http://dx.doi.org/10.19088/sshap.2022.046.

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This brief summarises key considerations concerning cross-border dynamics between Tanzania and Uganda in the context of the outbreak of Ebola (Sudan Virus Disease, SVD) in Uganda. It is part of a series focusing on at-risk border areas between Uganda and four high priority neighbouring countries: Rwanda; Tanzania; Kenya and South Sudan. The current outbreak is of the Sudan strain of Ebola (SVD). SVD is used in this paper to refer to the current outbreak in East Africa, whereas outbreaks of Zaire Ebolavirus disease or general references to Ebola are referred to as EVD. The current outbreak began in Mubende, Uganda, on 19 September 2022, approximately 240km from the Uganda-Tanzania border. It has since spread to nine Ugandan districts, including two in the Kampala metropolitan area. Kampala is a transport hub, with a population over 3.6 million. While the global risk from SVD remains low according to the World Health Organization, its presence in the Ugandan capital has significantly heightened the risk to regional neighbours. At the time of writing, there had been no cases of Ebola imported from Uganda into Tanzania. This brief provides details about cross-border relations, the political and economic dynamics likely to influence these, and specific areas and actors most at risk. It is based on a rapid review of existing published and grey literature, previous ethnographic research in Tanzania, and informal discussions with colleagues from the Tanzania’s Ministry of Health, Community Development, Gender, Elderly and Children (MoHCDGEC), Tanzania National Institute for Medical Research (NIMR), Uganda Red Cross Society, Tanzania Red Cross Society (TRCS), International Organization for Migration (IOM), IFRC, US CDC and CDC Tanzania. The brief was developed by Shelley Lees and Mark Marchant (London School of Hygiene & Tropical Medicine) with support from Olivia Tulloch (Anthrologica) and Hugh Lamarque (University of Edinburgh). Additional review and inputs were provided by The Tanzania Red Cross and UNICEF. The brief is the responsibility of the Social Science in Humanitarian Action Platform (SSHAP).
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Jones, Theresa, and Elisabeth Storer. Key Considerations: Adherence to COVID-19 Preventive Measures in Greater Kampala, Uganda. Institute of Development Studies (IDS), March 2022. http://dx.doi.org/10.19088/sshap.2022.005.

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This brief sets out key considerations for risk communications and community engagement (RCCE) to promote adherence to COVID-19 preventive measures in greater Kampala, Uganda. It looks at adherence to COVID-19 preventive measures, assesses the challenges to their adoption and outlines key considerations for partners working in RCCE and the wider COVID-19 emergency response. The brief responds to concern (as of March 2022) about COVID-19 transmission in informal urban areas in Uganda due to their high population density, limited sanitary infrastructure, and reported low uptake of vaccination. Ensuring effective communication and engagement with a series of preventative measures is essential in limiting the spread of COVID-19. The Ministry of Health and response partners have been proactive, however interventions and guidance for COVID-19 have taken limited account of social science research about the perceptions and practices related to COVID-19 regulations. This brief aims to address this gap so these data may be used to inform more effective and practicable guidance for vulnerable groups. This brief draws primarily on an analysis of existing scientific and grey literature. Additional primary data was collected through consultation with six social science and RCCE experts who focus on this geographical area. The brief was requested by UNICEF Uganda in consultation with the Uganda Ministry of Health (MoH) RCCE subcommittee and the RCCE technical working group for the Eastern and South Africa region (ESAR). It was developed for SSHAP by Theresa Jones (Anthrologica) and supported by Elizabeth Storer (London School of Economics), with contributions and reviews by colleagues at Anthrologica, the Institute of Development Studies (IDS), UNICEF ESARO and Uganda, Makerere University, the London School of Hygiene and Tropical Medicine (LSHTM), Dreamline Products and the IFRC.
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Butler, Nadia, and Soha Karam. Key Considerations for Integrating COVID-19 Vaccination Services: Insights from Iraq and Syria for the MENA Region. SSHAP, September 2022. http://dx.doi.org/10.19088/sshap.2022.034.

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With the COVID-19 pandemic well into its third year, governments and response partners are recognising that it no longer makes sense for COVID-19 services, including vaccination, to exist in isolation. There is growing recognition of the potential for integration with other services as the way forward for COVID-19 vaccination. This has recently begun to occur in various countries, but until now, there has been little evidence available as to the success of these initiatives. Service delivery integration occurs where “managerial or operational changes to health systems bring together inputs, delivery, management, and organisation of particular service functions in ways that are contextually appropriate and person-centred with the aim of improving coverage, access, quality, acceptability, effectiveness, and cost-effectiveness” (Haldane et al. 2022) This brief draws on evidence from academic and grey literature and consultations with partners working in the COVID-19 response to review current integration efforts (as of August 2022) and explore potentially effective ways to integrate COVID-19 vaccination into other services in the Middle East and North Africa (MENA) region. Recent guidance on integration from WHO has also been cross-referenced where relevant. Iraq is taken as a detailed case study due to the efforts already made there on integration of COVID-19 and routine immunisation (RI) services. Global integration experiences and a brief discussion of integration efforts in Syria are also included. The brief is part of the Social Science in Humanitarian Action Platform (SSHAP) series on social science considerations relating to COVID-19 vaccines and was written for SSHAP by Nadia Butler supported by Soha Karam (Anthrologica). Verbal consultations and reviews of the draft were provided from response partners in Iraq and other locations within the region (IFRC MENARO, Iraq MoH, UNICEF Iraq, UNICEF MENARO, UNICEF Syria, WHO EMRO). The brief was requested by the UNICEF Middle East and North Africa Regional Office (MENARO) and is the responsibility of SSHAP.
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