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Yuniarso, Atrina Febri, and Andreas Lako. "Analisis Relevansi Nilai Informasi Akuntansi Sebelum dan Sesudah Konversi SAK-IFRS (Studi Empiris Pada Emitem Perbankan Yang Tercatat Di Bursa Efek Indonesia)." Jurnal Akuntansi Bisnis 16, no. 2 (September 12, 2019): 213. http://dx.doi.org/10.24167/jab.v16i2.2258.
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Abstract
This study aims to examine the effect of IFRS implementation on the value relevance of accounting information with elements of financial statements based on SAK-IFRS namely Assets, Liabilities, Book Value Equity, Income, Costs and Profit.
The population of this study is a banking company listed on the Indonesia Stock Exchange in 2008-2015. The sampling technique used in this study is purposive sampling method, which is the sampling conducted by the author through consideration and based on certain criteria. The analytical tool used is Multiple Linear Regersion.
The results showed that the relevance of the value of accounting information (elements of financial statements) for the stock market before and after the conversion of IFRS-SAK increased from time to time after the year SAK-IFRS was enacted. The relevance of the value of accounting information after the conversion of IFRS-SAK is higher than before the conversion of IFRS. There is a significant difference between the relevance of the value of accounting information for the stock market after the conversion of SAK-IFRS compared to before the conversion of SAK-IFRS.
Keywords: SAK-IFRS conversion, value of accounting information relevance, stock return, z-test cramer.
Abstrak
Penelitian ini bertujuan untuk menguji pengaruh penerapan IFRS terhadap relevansi nilai informasi akuntansi dengan elemen – elemen laporan keuangan yang berbasis pada SAK-IFRS yaitu Aset, Liabilitas, Nilai Buku Ekuitas, Pendapatan, Biaya, dan Laba.
Populasi dari penelitian ini yaitu Perusahaan perbankan yang tercatat di Bursa Efek Indonesia pada Tahun 2008-2015. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, yaitu pengambilan sampel yang dilakukan penulis melalui pertimbangan dan dengan berdasarkan kriteria tertentu. Alat analisis yang digunakan adalah Regersi Linier Berganda.
Hasil penelitian menunjukkan bahwa Relevansi nilai informasi akuntansi (elemen-elemen laporan keuangan) untuk pasar saham sebelum dan sesudah konversi SAK-IFRS meningkat dari waktu ke waktu setelah tahun diberlakukannya SAK-IFRS. Relevansi nilai informasi akuntansi periode sesudah konversi SAK-IFRS lebih tinggi dibandingkan dengan sebelum konversi SAK-IFRS. Terdapat perbedaan yang signifikan antara relevansi nilai informasi akuntansi untuk pasar saham sesudah konversi SAK-IFRS dibandingkan sebelum konversi SAK-IFRS.
Kata kunci: konversi SAK-IFRS, relevansi nilai informasi akuntansi, return saham, z-test cramer.
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McAnally, Mary Lea, Sean T. McGuire, and Connie D. Weaver. "Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation." Accounting Horizons 24, no. 4 (December 1, 2010): 589–621. http://dx.doi.org/10.2308/acch.2010.24.4.589.
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SYNOPSIS: The potential conversion of accounting standards from U.S. GAAP to International Financial Reporting Standards (IFRS) raises the issue of unknown financial reporting consequences. We consider one important accounting issue, namely equity-based compensation, and study how IFRS conversion will affect financial statements and the quality of reported numbers. The difference between the two standards is that IFRS reports tax benefits from equity-based compensation at their intrinsic value each period. This amounts to quasi fair-value accounting under IFRS compared to historic-cost accounting under GAAP. We develop and compare pro forma GAAP and IFRS accounting reports for a broad cross section of U.S. firms. We find that IFRS yields lower deferred tax assets and recognized tax benefits for approximately two-thirds of the option grants in our sample. Moreover, reported tax items will be more volatile under IFRS and these effects will be more pronounced for firms with greater option use and stock price volatility. Importantly, we find that IFRS tax items are better able to predict future cash flows. One conclusion is that IFRS improves the relevance, and thereby, the quality, of at least some reported numbers.
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Harris, Peter. "A Case Study Of The Cash Flow Statement: US GAAP Conversion To IFRS." Journal of Business Case Studies (JBCS) 12, no. 1 (January 14, 2016): 1–6. http://dx.doi.org/10.19030/jbcs.v12i1.9556.
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International Reporting Standards (IFRS) has become the required framework for most of the world financial markets effective on January 1, 2011. The United States is in a transformation stage, and it has not yet been determined when the US will adopt IFRS. The introduction of IFRS accounting rules into the curriculum is valuable because it presents an alternative method of accounting which can be used to heighten students understanding of GAAP. At present, the CPA Uniform CPA exam is testing IFRS and its testing content is increasing with each current test. Additionally, the CFA exam tests IFRS exclusively and has eliminated US GAAP from its curriculum, basing its action on the fact that the CFA examination is a global based exam. This case requires students to prepare an IFRS cash Flow Statement from a presented US GAAP presented Statement of Cash Flow, from a given set of facts in the case. This case study can be used at the undergraduate or graduate level. It is most suitable for Intermediate Accounting 2, Accounting Theory, Financial Statement Analysis, and an Accounting Capstone classes. Students must have or develop a solid understanding of both US GAAP and IFRS rules is required to adequately address this cash flow case study.
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Kasztelnik, Karina. "Property, Plant, and Equipment and IFRS Conversion from the U.S. Accounting Perspective—Technical Research Report." International Journal of Accounting and Finance Studies 3, no. 2 (September 29, 2020): p20. http://dx.doi.org/10.22158/ijafs.v3n2p20.
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This article analyzes matters related to IAS 16 Property, Plant, and Equipment from a random selected of the IFRS financial statements, with a particular emphasis on componentization and revaluation assets. There are two fundamental differences between IFRS and U.S. GAAP. The first difference is component depreciation required under IFRS. The second part is the option to revalue fixed assets to estimated market value under IFRS. The research has helped U.S. executives understand the complexities of global accounting for PP&E between U.S. GAAP and IFRS and then to know how these differences may potentially impact their multinational organization’s accounting function.
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Fay, Rebecca, John A. Brozovsky, and Patricia G. Lobingier. "Ruckman, Inc.: Converting from U.S. GAAP to IFRS." Issues in Accounting Education 26, no. 2 (May 1, 2011): 341–60. http://dx.doi.org/10.2308/iace-10020.
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ABSTRACT This case is designed as a comprehensive review of significant differences between accounting principles generally accepted in the United States of America (U.S. GAAP) and International Financial Reporting Standards (IFRS) for specific topics covered during most Intermediate Accounting courses. The task requires you to analyze and evaluate a company's significant accounting policies for compliance with IFRS as you plan and conduct the conversion of a firm's financial statements from U.S. GAAP to IFRS. The skills developed throughout this case are currently in high demand as IFRS is quickly becoming the global norm in accounting standards and many multinational companies based in the U.S. are already affected by these standards. The Securities and Exchange Commission (SEC) has developed a roadmap that may require U.S. companies to begin adopting IFRS in 2015. You will be tested on your knowledge of IFRS on the CPA exam. The case is presented in two phases, allowing you to experience the conversion process from planning to execution.
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Harris, Peter, and Liz Washington Arnold. "US GAAP Conversion To IFRS: A Case Study Of The Balance Sheet." Journal of Business Case Studies (JBCS) 9, no. 2 (February 21, 2013): 133–40. http://dx.doi.org/10.19030/jbcs.v9i2.7699.
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International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as the period ending December 31, 2014. This case study requires the student to transform a US GAAP presented Balance Sheet to IFRS and is most suitable for an Intermediary Accounting 11 and a Financial Analysis class at the graduate level.
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Harris, Peter, William Stahlin, and Moade Fawzi Shubita. "US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement." Journal of Business Case Studies (JBCS) 10, no. 1 (December 31, 2013): 15–20. http://dx.doi.org/10.19030/jbcs.v10i1.8325.
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International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as for the period ending December 31, 2014. As such, it is important to introduce IFRS accounting rules in the college curriculum and make it a major component of accounting classes. This case study takes a US GAAP Prepared Cash Flow Statement and, based on the facts of the case, requires students to prepare an IFRS-based Cash Flow Statement. The need to understand both US GAAP and IFRS rules is required to adequately address this case study, which is most suitable for an Intermediary Accounting, Accounting Theory and a Financial Statement Analysis class, as well as an Investment Finance course, at the graduate level.
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Harris, Peter, and Liz Washington Arnold. "US GAAP Conversion To IFRS: A Case Study Of The Income Statement." Journal of Business Case Studies (JBCS) 8, no. 4 (June 27, 2012): 409–16. http://dx.doi.org/10.19030/jbcs.v8i4.7034.
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International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as for the period ending December 31, 2014. This case study requires the student to transform a US GAAP presented Income Statement to IFRS. This case study is most suitable for an Intermediary Accounting or a Financial Analysis class at the graduate level.
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Hilliard, Theresa DiPonio, and Presha Neidermeyer. "The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada." Studies in Business and Economics 11, no. 2 (August 1, 2016): 51–57. http://dx.doi.org/10.1515/sbe-2016-0020.
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Abstract The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandated by IFRS 1 and disaggregation of the equity components to observe and measure the impact of IFRS as it pertains to discretionary management implementation choices, material reclassifications, and GAAP-to-GAAP differences. Comprehensive knowledge of IFRS 1, First Time Adoption of International Financial Reporting Standards is crucial to our ability to assess the transitory and future impact of IFRS. IFRS 1 sets the precedent for financial reporting under IFRS, overrides transitional provisions included in other IFRS, and prescribes detailed disclosures. This detailed “rules-based” standard permits discretionary management policy choices which have material impact on transitory reporting as well as future financial results.
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Abdallah, Wagdy. "The Conversion From US-GAAP To IFRS And Transfer Pricing: Irreconcilable Differences." Journal of Applied Business Research (JABR) 33, no. 1 (December 27, 2016): 17–26. http://dx.doi.org/10.19030/jabr.v33i1.9864.
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Purpose - This paper aims to discuss the challenges the switch from US GAAP into International Financial Reporting Standards (IFRS) pose multinational companies (MNCs); to investigate the transfer pricing of intangible assets with several important trends in the global market; to analyze and discuss the impact of the conversion on intangible assets’ transfer pricing decisions; and to make recommendations to help alleviate problems associated with transfer pricing when switching to IFRS. Design/methodology/approach - The author addresses the conflicts between using the International Financial Reporting Standards and the transfer pricing policies as the multinational companies make the switch from using GAAP to the IFRS and propose some remedies to the related problems. Findings - Transfer pricing systems of MNCs should be carefully reviewed and updated because financial statement information is used and comparability of that information between tested parties and companies to which they are compared is critical to achieving a reliable analysis to help MNCs achieving their global strategic objectives. Research limitations/implications - This research focused on the significant implications on the American MNCs’ transfer pricing strategic decisions resulting from the adoption of the IFRS in general. Further research is still needed to examine the impact of the conversion process on both foreign subsidiaries and the MNC as a whole in different industries. Originality/value - The paper addresses an issue of significant implications on transfer pricing strategic decisions of intangible assets beyond financial reporting as a result of converting financial statements from U.S. GAAP to IFRS.
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Nurunnabi, Mohammad, Eva K. Jermakowicz, and Han Donker. "Implementing IFRS in Saudi Arabia: evidence from publicly traded companies." International Journal of Accounting & Information Management 28, no. 2 (March 2, 2020): 243–73. http://dx.doi.org/10.1108/ijaim-04-2019-0049.
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Purpose The Saudi Organization for Certified Public Accountants (SOCPA) requires that International Financial Reporting Standards (IFRS), as endorsed in Saudi Arabia, be used by all listed and unlisted companies. This study aims to provide insight into IFRS implementation problems, based on a survey sent to Saudi Arabian companies listed on Tadawul, the Saudi stock market (i.e. financial hub in the Middle East). Design/methodology/approach The survey focused on the impact that IFRS conversion has had on companies, their accounting and their finance strategies. The benefits and challenges of the adoption of IFRS are analyzed, including matters pertaining to the level of understanding and experience with IFRS, perceptions about the quality of IFRS and the impact of adoption of IFRS on consolidated equity and net income. Findings The survey had a response rate of 72 per cent. The results indicate a majority of respondents support conversion to IFRS as it results in higher quality financial reporting; the most important expected benefits of adopting IFRS include greater reporting transparency and improved comparability with other businesses; other expected benefits include harmonization of internal and external reporting, and increased cross-border investment opportunities; the IFRS process is costly and ties up resources because of its complexity and training needed and companies expect increased volatility in reported financial results that will impact share option plans and/or other incentive plans tied to profits. However, the authors find strong support among preparers of the financial statements for IFRS, as evidenced by higher agreement among respondents to the survey on the benefits of adopting IFRS, rather than on the costs of its adoption. Furthermore, the analysis shows that the likelihood of Saudi Arabian firms that are in favor of adopting IFRS decreases if the audit firm is one of the Big 4. The reason for this negative relationship could be that the cost of transition toward IFRS will be high. Therefore, Saudi Arabian firms will not favor a transition toward IFRS when their audit firm belongs to the Big 4. Most difficult to implement IFRS, as listed by respondents, include those on financial instruments, revenue, leases and employee benefits. Originality/value The authors show how economic and environmental factors play a critical role in the IFRS implementation process. This study should be important to all countries worldwide that are in the process of adopting IFRS.
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Rixon, Daphne, Donna Stapleton, and Heather Sceles. "IFRS Conversion: The Case of a Marine Defence Company." Accounting Perspectives 14, no. 2 (June 2015): 135–45. http://dx.doi.org/10.1111/1911-3838.12043.
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Guermazi, Walid, and Halioui Khamoussi. "Mandatory IFRS adoption in Europe: effect on the conservative financial reporting." Journal of Financial Reporting and Accounting 16, no. 4 (December 3, 2018): 543–63. http://dx.doi.org/10.1108/jfra-08-2017-0070.
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Purpose The purpose of this paper is to investigate how the mandatory shift from domestic standards to International Financial Reporting Standards (IFRS) in Europe affects the conservatism level of reported accounting earnings (i.e. conditional conservatism), with the objective of gaining insights that are relevant for standard setters, capital providers and other users of financial accounting information. Design/methodology/approach Various models have been used in the literature to capture conditional conservatism. In the main tests in this paper, the authors use the Basu’s (1997) earnings-return specification. The authors use a panel data methodology to carry out the paper. Findings In contrast to previous international research studies, it is found that conditional conservatism has increased after the mandatory adoption of IFRS in Europe in 2005, with this increase being dependent on the extent of the accounting changes involved in switching from domestic accounting standards to IFRS reporting. Practical/implications These findings are expected to be particularly relevant to some countries which have not yet adopted IFRS, such as the USA, Japan, Columbia, etc., but have announced their intention to adopt IFRS and to regulators in different jurisdictions who are interested in the impact of IFRS conversion. Originality/value The research to date, based on a multi-country setting, consistently shows a significant decrease in conditional conservatism after adopting IFRS. Based on a sample of firms from the European Union over a long period, the authors provide novel evidence for potentially unintended consequences of IFRS adoption, finding an increase in conditional conservatism behavior.
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Bogdan, Oana, Dorel Mateş, Aura Emanuela Domil, Marina Adriana Puşcaş, Ancuţa Puşcaş, and Ramona Teşu. "Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania." Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, no. 4 (December 1, 2017): 26–36. http://dx.doi.org/10.1515/sues-2017-0015.
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Abstract Through this paper, we want to identify the correlations between the benefits and costs of adopting IFRS standards in construction entities in the Western Region of Romania and their performance, using the Pearson correlation coefficient, which measures and describes the direction, degree and form of the association between two variables, thus obtaining high, reasonable, weak and very weak links between the benefits / costs and the performance of the entity. The tool used in the research undertaken by construction companies is the questionnaire. The questionnaire “On the Costs and Benefits of IFRS in Construction Companies in the Western Region of Romania” was disseminated among professional accountants in order to identify the perceptions of economists operating in construction companies in the Western Region Romania on the costs and benefits of implementing international standards. Thus, through this paper we aim to identify the correlations between the following benefits and costs: - Benefits of implementation: comparability of information, increased transparency, increased access to capital, cost savings, reduction of informational asymmetry, - Implementation costs: IFRS readiness level, complexity of standards, link between accounting and taxation, existing accounting tradition, costs associated with IFRS conversion, and - Performance of the entity viewed from the perspective of: total revenue and turnover. In the research, we chose to present the analysis of compared to both the total revenues and the turnover, because the difference between the two economic-fiscal indicators is mainly represented by the financial revenues and the incomes from the disposals of assets.
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Enock M. Maina, Vineet Chouhan, and Shubham Goswami. "Measuring Reporting Practices After Harmonization And Conversion Of IFRS In India And Kenya Corporates." GIS Business 15, no. 1 (January 26, 2020): 395–403. http://dx.doi.org/10.26643/gis.v15i1.18791.
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Accounting is the system of recording, classifying and summarizing financial information in such a way that users of the information can make economic decisions based upon it. Accounting began as a simple system of clay tokens to keep track of goods and animals, but has developed throughout history into a way of keeping track of complex transactions and other financial information.The study includes 457 total respondents that include 240 from Kenya and 217 from India.The results of multiple regression analysis revealed the Predictors including Har_conv_2, Har_conv_3, Har_conv_5, Har_conv_6 and Har_conv_14 as predicting Harmonization and conversion of accounting standards
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Buvoli Lara, Sergio Manuel, Boris Ricardo López Álvarez, William Salcedo Quiroz, and Lina Marcela Mercado Tordecilla. "Resistance to change in the processes of implementation of international accounting standards." CIID Journal 1, no. 1 (June 18, 2020): 42–79. http://dx.doi.org/10.46785/ciidj.v1i1.43.
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This article aims to analyze the resistance to change in the process of implementation of IFRS in the background of employees and retirees of the Entities of the Social security of Córdoba, which was theoretically based on international financial reporting standards and the theoretical contributions in the field of resistance to change. On the other hand, it is framed in the qualitative methodology through the deductive, under the type of descriptive study method and was carried out under a non-transactional, experimental design and field. Likewise, the facts were studied from January/2018 to February/2018, through the application of a questionnaire with scale Likert type (validated 3 experts) to measure the resistance to change in the process of implementation of IFRS and was directed to the members of the Committee of implementation of IFRS in the entity. Descriptive statistics was used for the analysis of data, and the following conclusions were obtained: accounting convergence processes lack elements that can reduce resistance to the change of system of accounting standards International, this resistance is evident in the lack of clear objectives in terms of the process of convergence, lack of a specific methodology, low budgetary and financial allocation for the implementation of the activities related to the process of conversion, little communication in organizational communication lines and difficulties in the remuneration and compensation.
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Vasilyeva, Alfiya F. "Approaches to Modelling Exposure at Default for the Entire Life of the Asset." Financial Journal 13, no. 4 (2021): 91–109. http://dx.doi.org/10.31107/2075-1990-2021-4-91-109.
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This paper is devoted to developing an optimal model for assessing the default requirement (EAD) of assets over the entire life of a financial instrument in accordance with the requirements of IFRS 9 “Financial instruments”. The EAD for the whole life of a financial instrument is a set of estimates of EAD values from the first to the last year during the life of the asset. Two models are used for evaluating EAD under agreements with a set limit (for example, a credit line, overdraft) and under guarantees and letters of credit: the EAD model for balance sheet financial instruments (applied to the balance sheet part) and the credit conversion factor (CCF) model (applied to the off-balance sheet part). The approach to CCF modeling is described in the second part of the study. This model was developed based on a real bank portfolio of assets, using data which were collected at the beginning of the 2017. These days the topic of the paper is highly acute for both commercial banks that has experienced the problem of improving credit risk assessment models due to the requirements that have appeared to them owing to the introduction of IFRS 9 since January 1, 2018, and regulatory authorities as well, etc.
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Lee, Su Jeong, Young Jun Kim, Eugenia Y. Lee, and Ga-young Choi. "Market Reactions to Announcements of Valuation Losses on Conversion Rights Embedded in Convertible Instruments." Journal of Derivatives and Quantitative Studies 28, no. 1 (February 29, 2020): 35–61. http://dx.doi.org/10.37270/jdqs.28.1.2.
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Convertible instruments are financial instruments embedded with conversion rights such as convertible bonds or convertible preferred stocks. Under the Korean International Financial Reporting Standards (K-IFRS), the embedded conversion rights with certain conditions (i.e., a refixing clause) are recognized as derivative liabilities and are recognized at fair value in issuer’s financial statements. Since the value of convertible rights varies with the underlying stock value, an increase in the issuers’ stock price causes the issuers of convertible instruments to announce large derivative valuation losses. Using disclosures under the title of ‘Loss from Derivatives Trading’ from the KOREA EXCHANGE (KRX) during January 2016 through December 2019, this study examines market reactions to the disclosure of valuation losses on conversion rights embedded in convertible instruments. We find the following results. First, abnormal stock returns on the loss announcement date are significantly negative. Second, abnormal trading volumes peak on the loss announcement date. Third, abnormal stock returns persist in the long-term. Collectively, our findings suggest that investors perceive the loss disclosures as negative news, but fail to impound the information into issuer’s stock prices effectively. This study emphasizes the importance of education on convertible instruments and improvement in the disclosure requirements on valuation losses of conversion rights embedded in convertible instruments by providing evidence that investors face difficulty in understanding the related disclosures.
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Boolaky, Pran Krishansing. "Investigating the relationship between the elements of the IFRS conversion cost in the context of small island economies (Mauritius)." International Journal of Managerial and Financial Accounting 2, no. 3 (2010): 228. http://dx.doi.org/10.1504/ijmfa.2010.034116.
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Lu, Jun, and Zhen Shi. "Does improved disclosure lead to higher executive compensation? Evidence from the conversion to IFRS and the dual-class share system in China." Journal of Corporate Finance 48 (February 2018): 244–60. http://dx.doi.org/10.1016/j.jcorpfin.2017.11.004.
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Owuor, George Okoth, Nickson Agusioma, and Fredrick Wafula. "Effect of Accounts Receivable Management on Financial Performance of Chartered Public Universities in Kenya." International Journal of Current Aspects in Finance, Banking and Accounting 3, no. 1 (August 31, 2021): 73–83. http://dx.doi.org/10.35942/ijcfa.v3i1.182.
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Accounts receivable refer to the payments expected by an organization in the foreseeable future. Accounts receivable management plays an integral part in the financial performance of higher learning institutions. With several public universities experiencing no or delayed payments from the respective receivable accounts, such institutions have been characterized with financial constraints, struggling to meet their immediate obligations. From reduced government capitation, lack of the module two students (Self-Sponsored), and students' non-compliance on fee payment policy, public universities in Kenya continue to experience poor financial performance due to inefficiency of their accounts receivable management. This study sought to examine the effect of accounts receivable management on the financial performance of chartered public universities in Kenya. The general and specific objective was to determine the effect of accounts receivable management on the financial performance of chartered public universities in Kenya. The study used the Cash Conversion Cycle (CCC) theory. Descriptive and inferential research designs were applied to analyze data. The target population was all the 31 chartered public universities in Kenya, and as such, the census survey method was adopted to collect data. Secondary panel data was extracted from the respective institutions’ audited annual reports for 2017, 2018, and 2019. The SPSS Version 25 was applied to analyze descriptive and inferential statistics. The study found that accounts receivable management had an indirect and significant effect on the financial performance of chartered public universities in Kenya (p= 0.000, β= -0.875). The study concluded that accounts receivable management has a substantial effect on the financial performance of chartered public universities in Kenya. The study recommended that in line with the IFRS 5 and IAS 1, respective university managements should develop optimal debts management frameworks to guide their financial management operations to realize sustainable financial performance both in the short and long runs.
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Williamson, M. "ACCOUNTING STANDARDS REFORM—WILL THERE BE HAVOC?" APPEA Journal 45, no. 1 (2005): 633. http://dx.doi.org/10.1071/aj04047.
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Australia’s corporate regulatory authorities have been extensively lobbied during the last 10 years to move to adopt an international set of accounting standards that the major nations of the world have evolved. Following the establishment of the International Accounting Standards Board (IASB) in the UK, that body has moved to promulgate a broad range of accounting standards. Australia has been a member of the IASB from its early days.The IASB has moved to promulgate some accounting standards. The Australian Accounting Standards Board (AASB) has moved to adopt these same standards. In effect, the intent of those standards has been converted to Australian terms. The bulk of these new accounting standards (AASBs) will be effective for the first time to accounts of reporting entities for the years after 1 January 2005.The intention of the adoption of these standards has been to provide a consistent platform for the preparation of accounts in all of the major countries of the world. The expectation is to promote consistent reporting and more ready comparability between participants in various industries and between industries and from year to year.For a number of oil and gas listed companies, however, the short to medium-term is likely to produce the exact opposite in results and comparability terms. Accounting results for years prior to the adoption of the new AASBs will in certain circumstances bear results so dissimilar that their usage will be misleading.The conversion effort from the old standards to the new standards will involve considerable effort by all participants in the oil and gas industry; this should have started months ago.There will also be spin-off problems causing many legal documents, including borrowing agreements and performance bonus agreements that will need to be re-written. There will only be havoc in an administrative context if those oil and gas companies have not prepared themselves well and in a timely fashion. There may be financial havoc if the changes in accounting policies via the International Financial Reporting System (IFRS) make it difficult to raise new capital or cause problems under existing borrowing covenants.
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Jung, Young Sung, Ye-Jin Kim, Aaron Taehwan Kim, Davin Jang, Mi-Seon Kim, Dong-Ho Seo, Tae Gyu Nam, Chan-Su Rha, Cheon-Seok Park, and Dae-Ok Kim. "Enrichment of Polyglucosylated Isoflavones from Soybean Isoflavone Aglycones Using Optimized Amylosucrase Transglycosylation." Molecules 25, no. 1 (January 1, 2020): 181. http://dx.doi.org/10.3390/molecules25010181.
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Isoflavones in soybeans are well-known phytoestrogens. Soy isoflavones present in conjugated forms are converted to aglycone forms during processing and storage. Isoflavone aglycones (IFAs) of soybeans in human diets have poor solubility in water, resulting in low bioavailability and bioactivity. Enzyme-mediated glycosylation is an efficient and environmentally friendly way to modify the physicochemical properties of soy IFAs. In this study, we determined the optimal reaction conditions for Deinococcus geothermalis amylosucrase-mediated α-1,4 glycosylation of IFA-rich soybean extract to improve the bioaccessibility of IFAs. The conversion yields of soy IFAs were in decreasing order as follows: genistein > daidzein > glycitein. An enzyme quantity of 5 U and donor:acceptor ratios of 1000:1 (glycitein) and 400:1 (daidzein and genistein) resulted in high conversion yield (average 95.7%). These optimal reaction conditions for transglycosylation can be used to obtain transglycosylated IFA-rich functional ingredients from soybeans.
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Ahmad, Taufik, Mohammad Tjaronge, and Fuad Cholik. "THE USE OF MANGROVE STANDS FOR SHRIMP POND WASTE-WATER TREATMENT." Indonesian Fisheries Research Journal 7, no. 1 (June 5, 2017): 7. http://dx.doi.org/10.15578/ifrj.7.1.2001.7-15.
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Garhwal, Sunita, and Ram Jiwari. "Conversion of fuzzy automata into fuzzy regular expressions using transitive closure." Journal of Intelligent & Fuzzy Systems 30, no. 6 (April 30, 2016): 3123–29. http://dx.doi.org/10.3233/ifs-152038.
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Kikuchi, Ryo, Dai Ikarashi, Koji Chida, Koki Hamada, and Wakaha Ogata. "Computational SS and conversion protocols in both active and passive settings." IET Information Security 11, no. 5 (September 1, 2017): 287–93. http://dx.doi.org/10.1049/iet-ifs.2016.0276.
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Walker, Forrest C., Ebrahim Hassan, Stefan T. Peterson, Rachel Rodgers, Lawrence A. Schriefer, Cassandra E. Thompson, Yuhao Li, et al. "Norovirus evolution in immunodeficient mice reveals potentiated pathogenicity via a single nucleotide change in the viral capsid." PLOS Pathogens 17, no. 3 (March 11, 2021): e1009402. http://dx.doi.org/10.1371/journal.ppat.1009402.
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Interferons (IFNs) are key controllers of viral replication, with intact IFN responses suppressing virus growth and spread. Using the murine norovirus (MNoV) system, we show that IFNs exert selective pressure to limit the pathogenic evolutionary potential of this enteric virus. In animals lacking type I IFN signaling, the nonlethal MNoV strain CR6 rapidly acquired enhanced virulence via conversion of a single nucleotide. This nucleotide change resulted in amino acid substitution F514I in the viral capsid, which led to >10,000-fold higher replication in systemic organs including the brain. Pathogenicity was mediated by enhanced recruitment and infection of intestinal myeloid cells and increased extraintestinal dissemination of virus. Interestingly, the trade-off for this mutation was reduced fitness in an IFN-competent host, in which CR6 bearing F514I exhibited decreased intestinal replication and shedding. In an immunodeficient context, a spontaneous amino acid change can thus convert a relatively avirulent viral strain into a lethal pathogen.
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Yoshimura, E., S. Tsuchiya, H. Watabe, and T. Kawaoka. "Association response by understanding commonsense in conversation system." Journal of Intelligent & Fuzzy Systems 21, no. 1, 2 (2010): 49–55. http://dx.doi.org/10.3233/ifs-2010-0434.
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Zhou, Nanjia, Myung-Gil Kim, Stephen Loser, Jeremy Smith, Hiroyuki Yoshida, Xugang Guo, Charles Song, et al. "Amorphous oxide alloys as interfacial layers with broadly tunable electronic structures for organic photovoltaic cells." Proceedings of the National Academy of Sciences 112, no. 26 (June 15, 2015): 7897–902. http://dx.doi.org/10.1073/pnas.1508578112.
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In diverse classes of organic optoelectronic devices, controlling charge injection, extraction, and blocking across organic semiconductor–inorganic electrode interfaces is crucial for enhancing quantum efficiency and output voltage. To this end, the strategy of inserting engineered interfacial layers (IFLs) between electrical contacts and organic semiconductors has significantly advanced organic light-emitting diode and organic thin film transistor performance. For organic photovoltaic (OPV) devices, an electronically flexible IFL design strategy to incrementally tune energy level matching between the inorganic electrode system and the organic photoactive components without varying the surface chemistry would permit OPV cells to adapt to ever-changing generations of photoactive materials. Here we report the implementation of chemically/environmentally robust, low-temperature solution-processed amorphous transparent semiconducting oxide alloys, In-Ga-O and Ga-Zn-Sn-O, as IFLs for inverted OPVs. Continuous variation of the IFL compositions tunes the conduction band minima over a broad range, affording optimized OPV power conversion efficiencies for multiple classes of organic active layer materials and establishing clear correlations between IFL/photoactive layer energetics and device performance.
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Yuniarti, Ivana, Triyanto Triyanto, Nirmalasari Idha Wijaya, Fajar Sumi Lestari, Fajar Setiawan, and Sutrisno Sutrisno. "MANGROVE OF BERAU: ECOLOGICAL CONDITION, FISHERIES, AND MANAGEMENT OPTIONS." Indonesian Fisheries Research Journal 22, no. 1 (December 23, 2016): 37. http://dx.doi.org/10.15578/ifrj.22.1.2016.37-42.
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Mangrove area of Berau District, East Kalimantan Province is an important buffering zone for Derawan Islands. It also becomes a distinctive habitat for commercial fisheries commodity. Land conversion into shrimp ponds has threatened its sustainability. This paper summarizing its ecological condition, fisheries, and management options presents a guideline for the decision makers about what strategies can be applied in conserving the mangrove sustainability. Overall, the ecological condition is proven to support sustainable fisheries practice; such as shrimp and crab silvofisheries. Moreover, the calculation of firewood economic value shows that a sustainable commercial firewood production is another option that can be established to support local economic activities. In addition, a well managing ecotourism may be considered by local government considering its potential for local economic growth.
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Jackson, David R., Leonard E. Ripley, Tod Maurina, and Sarah Hubbell. "Conversion from Contact Stabilization to Nitrification using Integrated Fixed Film Activated Sludge (IFAS) in The Colony, Texas." Proceedings of the Water Environment Federation 2007, no. 19 (October 1, 2007): 291–303. http://dx.doi.org/10.2175/193864707786831778.
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Sutrisno, Bagus Oktori, and Slamet Budi Prayitno. "THE CHANGE OF MANGROVE COVERAGE IN SEGARAANAKAN LAGOON OF CILACAP – CENTRAL JAVA." Indonesian Fisheries Research Journal 19, no. 2 (December 31, 2013): 81. http://dx.doi.org/10.15578/ifrj.19.2.2013.81-84.
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Mangrove ecosystem play san important role in coastal area. In several region mangrove coverage had decreased caused by various factors such as landuse change, erosion and sedimentation. Mangrove ecosystem in Segara Anakan Lagoon had decreased and damaged as well. The current work aimed to analyze the change of mangrove coverage in Segara Anakan Lagoon. A remote sensing analysis was conducted to deployeight years of satellite imagery data from 2002 to 2009. Analysis method included NDVI algorythm map processing which was associated with vegetation coverage in the area of interest. The results show that mangrove coverage in Segara Anakan Lagoon had decreased from 9,163.19 ha in 2002 to 8,433 ha in 2003, 7,764 ha in 2004, 7,252.72 ha in 2005 and 6,213.80 ha in 2006 respectvely. Further decrease occured in 2007 to 5,767.16 ha, 4,987 ha in 2008 and finally to 4,267.13 ha in 2009. Mangrove coverage is decreased approximately 677 ha each year. This decrease might be caused by several factors such as conversion of mangrove coverage to other utilization such as farming, housing and ponds, and high sedimentation rate from Citanduy river. These results suggest that management of mangrove area is needed to support coastal resources sustainability in Cilacap. Therefore, replantation and<br />conservation of mangrove area could be applied for management purposes.
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Simonne, Eric, Chad Hutchinson, Jim DeValerio, Robert Hochmuth, Danielle Treadwell, Allan Wright, Bielinski Santos, et al. "Current Knowledge, Gaps, and Future Needs for Keeping Water and Nutrients in the Root Zone of Vegetables Grown in Florida." HortTechnology 20, no. 1 (February 2010): 143–52. http://dx.doi.org/10.21273/horttech.20.1.143.
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The success of the best management practices (BMPs) program for vegetables in Florida is measured by the level of BMP implementation and the improvement of water quality. Both require keeping water and fertilizer in the root zone of vegetables. The University of Florida Institute of Food and Agricultural Sciences (UF/IFAS) Extension Vegetable Group has identified the fundamental principles of 1) basing UF/IFAS production recommendations on the rigors of science and the reality of field production; 2) replacing the out-of-date paradigm “pollute less by reducing nutrient application rates” with “improve water management and adjust fertilizer programs accordingly”; 3) engaging growers, consultants, educators, and regulators in open-channel discussions; and 4) regularly updating current fertilization and irrigation recommendations for vegetables grown in Florida to reflect current varieties used by the industry. The group identified 1) developing ultralow-flow drip irrigation; 2) assisting conversion from seepage to drip irrigation; 3) using recycled water; 4) developing controlled-release fertilizers for vegetables; 5) developing real-time management tools for continuous monitoring of soil water and chemical parameters; 6) developing yield mapping tools for vegetable crops; 7) developing and testing drainage lysimeter designs suitable for in-field load assessment; and 8) using grafting and breeding to develop commercially acceptable varieties with improved nutrient use efficiency by improving morphological, biochemical, and chemical traits as new strategies to keep nutrients in the root zone. These strategies should become funding priorities for state agencies to help the vegetable industry successfully transition into the BMP era.
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Di Francesco, P., E. Liboi, G. Febbraro, and C. Favalli. "Stimulation of DNA Synthesis by Interferon and Transforming Growth Factor β in EL2 Rat Fibroblasts. Role of This Effect on the Expression of an EL2-Transformed Phenoptype." International Journal of Immunopathology and Pharmacology 1, no. 3 (September 1988): 185–91. http://dx.doi.org/10.1177/039463208800100303.
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The proliferation of normal cells is regulated by both positive and negative growth-effects, induced by growth-stimulatory factors [e.g., Platelet Derived Growth Factor (PDGF), Fibroblast Growth Factor (FGF), Epidermal Growth Factor (EGF)] and growth-inhibitory factors [e.g., Interferons (IFNs), Transforming Growth Factor β (TGFβ), Tumor Necrosis Factor (TNF)]. To investigate these effects, we analyzed DNA synthesis in an euploid fibroblast line (EL2), recently isolated from rat embryo, stimulated with EGF and treated with TGFβ and IFN respectively. Our results show that, in opposition to what is described for other fibroblast lines, in EL2 cells the treatment with appropriate concentrations of TGFβ or IFN did not inhibit the [3H]-thymidine incorporation induced by EGF, but, on the contrary, EGF-induced DNA synthesis was greatly stimulated by the presence of TGFβ or IFN in our cell cultures. The implications of these findings for elucidating the cellular events leading to the malignant conversion are discussed.
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Ealy, Alan D., and Lydia K. Wooldridge. "The evolution of interferon-tau." Reproduction 154, no. 5 (November 2017): F1—F10. http://dx.doi.org/10.1530/rep-17-0292.
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Thirty years ago, a novel type I interferon (IFN) was identified by molecular cloning of cDNA libraries constructed from RNA extracted from ovine and bovine pre-implantation embryos. This protein was eventually designated as IFN-tau (IFNT) to highlight its trophoblast-dependent expression. IFNT function is not immune related. Instead, it interacts with the maternal system to initiate the establishment and maintenance of pregnancy. This activity is indispensable for the continuation of pregnancy. Our review will describe how IFNT evolved from other type I IFNs to function in this new capacity. IFNT genes have only been identified in pecoran ruminants within the Artiodactyla order (e.g. cattle, sheep, goats, deer, antelope, giraffe). The ancestral IFNT gene emerged approximately 36 million years ago most likely from rearrangement and/or insertion events that combined an ancestral IFN-omega (IFNW) gene with a trophoblast-specifying promoter/enhancer. Since then, IFNT genes have duplicated, likely through conversion events, and mutations have allowed them to adapt to their new function in concert with the emergence of different species. Multiple IFNT polymorphisms have been identified in cattle, sheep and goats. These genes and gene alleles encode proteins that do not display identical antiviral, antiproliferative and antiluteolytic activities. The need for multiple IFNT genes, numerous alleles and distinct activities remains debatable, but the consensus is that this complexity in IFNT expression and biological activity must be needed to provide the best opportunity for pregnancy to be recognized by the maternal system so that gestation may continue.
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Lockley, Stephen, David Greenwood, Jane Matthews, and Claudio Benghi. "Constraints in Authoring BIM Components for Optimal Data Reuse and Interoperability." International Journal of 3-D Information Modeling 2, no. 1 (January 2013): 29–44. http://dx.doi.org/10.4018/ij3dim.2013010104.
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This research investigates the issues of authoring reusable BIM components that can be delivered across multiple platforms. A key constraint in the uptake of Building Information Modelling (BIM) technology is interoperability, the ability to accurately and automatically share and exchange data. This has been addressed by the creation of a system of standards; Industry Foundation Classes (Ifcs). Recognising the importance of Ifc standards, the promoters of many proprietary BIM software platforms generally claim that their products support them fully. This has been challenged, and the reported work has aimed to test these assertions. A simple test model was constructed to represent the various geometries that are encountered, which were then expressed in Ifc files. Fourteen commonly-used BIM software tools were subjected to tests in which the range of geometries within the test model was imported into each tool in Ifc format. A simple visual analysis of the outcomes showed a dramatic failure to process the geometries as they were intended. The results of the study indicate that the current commercial BIM authoring tools, whilst being technically capable of providing support for the required component geometric representations, are constrained from doing so by their conversion interfaces from Ifc geometries. The practical implications of this are considerable, and could result in the possibility of serious errors within designs for construction projects. This is particularly relevant in the case of the BIM library components that are currently being authored for importing into project design models. The test model has been circulated to experts in the area, and their observations, as well as results of any further tests will be made publicly available.
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Penu, Yustina Paulina. "Analisis Potensi Dan Strategi Pengembangan Pariwisata di Kabupaten Ende." ANALISIS 10, no. 2 (September 1, 2020): 59–81. http://dx.doi.org/10.37478/als.v10i2.696.
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This research aims to make an inventory of the potential and strategies for developing tourism in Ende Regency as a tourist attraction, so that policies can be used to develop this attraction in a sustainable manner. This research was conducted in Ende district. Data collection in this study was carried out using the following techniques: 1)) Direct interviews with respondents by visiting respondents based on a questionnaire (list of questions) that had been prepared previously. 2) Observation, which is a collection of data by direct observation in the field to test and complete other data. 3) Documentation, namely obtaining data and information that has been recorded in various documents about various things needed in research that can be obtained from related agencies, such as the Tourism Office, TNK, Inns, Home Stay, Regional Libraries. The problems in this study were analyzed descriptively qualitatively, IFAS analysis (Internal Factors Analysis Summary) and EFAS (External Factors Analysis Summary) and SWOT analysis (Strength Weakneses Opportunities Threat) analysis to design development strategies.
From the research results, it was found that the internal conditions in the form of strength factors in each tourism area in Ende Regency were beautiful natural panoramas, unique community cultures, historical relics, unique social life, beautiful forests with fresh air. Internal conditions are in the form of weakness factors, including: lack of facilities and infrastructure to support tourism activities, lack of promotion of tourism potentials in each area, lack of human resources in the tourism sector, lack of air, sea and air transportation accessibility and the road to tourism potentials is still narrow, there is a lack of local community involvement in tourism activities in their place. The results of the IFAS matrix analysis found that the internal condition of tourism potential in Ende district was in a moderate position, with a total score of 2.33. External conditions in the form of opportunity factors in each area include: The existence of the mission of Ende district 2014-2019, the proximity of tourism potential in areas other than Kelimutu to the tourist attraction of Kelimutu National Park, strategic location and in the middle route of Ende Regency and Flores Island, advances in information technology and transportation, a trend towards world tourism towards natural tourism (Back to Nature), the growth of the global economy. External conditions in the form of threat factors are the threat of global warming, the circulation of drugs, HIV, the threat of population growth due to migrants resulting in land conversion, cultural change (commodification) and environmental pollution in the form of garbage. The results of the EFAS matrix analysis show the position of the external environment. The tourism potential of Ende Regency as a tourist attraction is in a moderate position, with a total score of 2.44.
The general strategy used in developing tourism potential in each area is a strategy of maintaining and maintaining. This position states that the tourism potential in each tourism area has an average moderate and competitive attractiveness position. Alternative strategies for developing tourism potential, including: tourism product development strategies in each region, infrastructure and facilities development strategies, tourism product marketing strategies, institutional development strategies and human resource enhancement in tourism, and sustainable tourism development strategies.
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Pogosova-Agadjanyan, Era L., Hana Lee, Crystal K. Cummings, Soheil Meshinchi, Jerald P. Radich, and Derek L. Stirewalt. "Methylation Regulates Expression of Novel Splice Variant and Wild Type Transcripts of IRF8." Blood 116, no. 21 (November 19, 2010): 3634. http://dx.doi.org/10.1182/blood.v116.21.3634.3634.
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Abstract Abstract 3634 Introduction: Interferon regulatory factor 8 (IRF8) is a transcription factor that plays a critical role in normal hematopoiesis. IRF8−/− transgenic mice develop a myeloproliferative syndrome that transforms to acute myeloid leukemia (AML). IRF8 expression varies dramatically in the blasts of AML patients. A number of biological processes, including epigenetic changes, mutations, or alternative splicing, may contribute to the variability of IRF8 expression in AML patients. We investigated the potential causes of the aberrant IRF8 expression in AML blasts. Wild-type transcript (IRF8-WT): The entire coding sequence of IRF8 was amplified using HiFi Taq polymerase and sequenced from 7 leukemic cell lines and 12 AML samples. We did not find any mutations associated with aberrant expression of IRF8. Splice Variants (IRF8-SVs): The initial studies examining IRF8 coding region suggested transcript deviation in the 5′ region. The GeneRacer kit was used to sequence 5′-capped mRNA. We identified 3 previously-undescribed transcript variants. In all 3 sequences, exon 1 was spliced out and replaced by nucleotides from the terminal end of intron 1 (Figure 1A). Some of the splice variants contained potential in-frame start codons. Expression of 5′ Splice Variants in Leukemic Cell Lines and AML Samples: We examined the expression levels of transcript variants in 12 leukemic cell lines, 246 AML samples, and hematopoietic subpopulations of cells from “healthy” adults. IRF8-SVs were expressed at significantly higher levels in some AML blasts than normal hematopoietic cells. In fact, AML cell lines with the highest IRF8 levels primarily expressed the IRF8-SVs rather than the IRF8-WT. Promoter Methylation: Interferon response element (pIRE) within the IRF8 promoter, which controls the expression of the gene, was examined by PCR after bisulfite conversion. Cell lines with very low IRF8 expression were often methylated at the pIRE locus. In addition, some cell lines with marked over-expression of IFR8-SVs also displayed methylated pIRE, suggesting that promoter methylation may also be playing a role in controlling the expression of the splice variants. pIRE methylation was also examined in a more limited number of AML samples, finding that blasts with low expression of IRF8 were methylated at this locus (Figure 1B). Reversal of Splice Variant Expression Pattern: Our previous studies suggested that methylation may play a role in controlling IRF8-SVs expression. Therefore, we examined the effect of demethylating agents on IRF8-SVs expression in U937 cells – a leukemic cell line with very high levels of IRF8-SVs. IRF8 transcripts (WT and SVs) were examined before and after exposure to therapeutic levels of 5-azacytidine (5-Aza). These studies suggested that 5-Aza exposure and subsequent demethylation of the pIRE locus was associated with restoration of the IRF8-WT and decreased IRF8-SVs expression (Figure 1C). This later data provides additional evidence that pIRE hypermethylation may regulate the expression of the novel IRF8-SVs. Conclusions: We have identified novel IRF8 transcript variants that are over-expressed in AML blasts. These novel IRF8-SVs introduce additional nucleotides at the 5′ region of the gene and may result in a new start codon. AML blasts with high levels of IRF8 transcript often over-express IRF8-SVs. Although the functional significance of these variants is unknown, methylation may play a role in regulating their expression, such that demethylating agents decrease IRF8-SVs and promote the IRF8-WT expression. Additional studies are planned to investigate the biology and clinical significance of IRF8-SVs. Initial studies suggests that over-expression of IRF8-SVs is associated with an inferior clinical outcome for adult AML patients. Disclosures: No relevant conflicts of interest to declare.
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Srivastava, Anubha, and Harjum Muharam. "Value relevance of earnings and book values during IFRS convergence period in India." Journal of Financial Reporting and Accounting ahead-of-print, ahead-of-print (July 31, 2021). http://dx.doi.org/10.1108/jfra-11-2020-0321.
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Purpose The authors aim to examine the association between earnings and book values with stock prices in India during the IFRS convergence period because, in India, the literature is yet to investigate more about IFRS convergence and its impact on the financial reporting environment. Hence, the purpose of this study is to assess the influence of IFRS conversion on the value relevance of accounting information throughout the IFRS conversion period. Design/methodology/approach The current paper endeavors to investigate the earnings and book values affiliation with stock prices in India during the IFRS convergence period by employing a price valuation model (Ohlson’s Model). The study assembled a total of 3,440 firm-year observations from the National Stock Exchange in India over five years, which signifies the IFRS conversion period (2015–2019). Findings The research findings displayed that accounting information such as earnings, book value has value relevance throughout the IFRS enforcement period; however, the value relevance has been increasing for earnings and showing a descending association for book value. The significant explanatory power of earnings reveals that market participants give more weightage to earnings than book values. Overall, the findings of the study will facilitate improved decision making for both, capital market participants and regulators, by highlighting the key areas for improvement in the Indian capital market. Research limitations/implications This study also extends a discussion on the subject in those economies where regulations are weak and the market is imperfect with asymmetrical information. Practical implications The research outcome provides for empirical shreds of evidence regarding the value relevance of accounting information during IFRS enforcement in India, where IFRS is a recent emergence. Social implications This paper examines the value relevance of accounting information during IFRS convergence period in India which will felicitate improved decision making for both, market regulators and investors. Originality/value This research is the first factual documentation regarding value relevance of earnings and book value during the IFRS enforcement process in India with the most recent data and contributes to the limited study conducted in developing nations like India.
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PIECHOCKA-KALUZNA, Agnieszka. "Measuring The Quality of Financial Statements After the Conversion To IFRS, Case of Poland." Journal of Financial Studies and Research, June 8, 2021, 1–26. http://dx.doi.org/10.5171/2021.119430.
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Financial reporting around the world tends toward harmonization. The output of this process is increasing the number of countries that decided to transfer their accounting framework into IFRS. This paper encompasses the study on how the conversion to IFRS has affected the quality of financial statements in Poland.
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PIECHOCKA-KALUZNA, Agnieszka. "Measuring The Quality of Financial Statements After the Conversion To IFRS, Case of Poland." Journal of Financial Studies and Research, June 8, 2021, 1–26. http://dx.doi.org/10.5171/2021.780830.
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Financial reporting around the world tends toward harmonization. The output of this process is increasing the number of countries that decided to transfer their accounting framework into IFRS. This paper encompasses the study on how the conversion to IFRS has affected the quality of financial statements in Poland.
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Harris, Peter, Liz Washington Arnold, Katherine Kinkela, and William Stahlin. "A Comprehensive Case Study: US GAAP Conversion to IFRS." SSRN Electronic Journal, 2013. http://dx.doi.org/10.2139/ssrn.2248143.
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Stahlin, William, Peter Harris, Liz Washington Arnold, and Katherine Kinkela. "A Comprehensive Case Study: US GAAP Conversion to IFRS." SSRN Electronic Journal, 2013. http://dx.doi.org/10.2139/ssrn.2232947.
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Istiningrum, Andian Ari. "The Importance of Moving to International Financial Reporting Standards for Indonesian Companies." Jurnal Pendidikan Akuntansi Indonesia 9, no. 1 (June 1, 2011). http://dx.doi.org/10.21831/jpai.v9i1.957.
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The aim of this study is to determine basic differences between US GAAP and IFRSand provides some solutions to overcome problems that arise due to those differences.Literature review is used in this study to obtain the data about the effects of moving to IFRSin other countries. The results that are achieved in this study are: (i) transition to IFRS willchange financial position, financial performance, and cash flows of companies, (ii) benefitsthat companies take from transition to IFRS outweigh all costs that incur in the conversion,and (iii) IFRS 1 provides important guidance for a first time adopter.
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Srivastava, Anubha. "A study of Effects and implications of differences between Indian GAAP and IFRS." KnE Social Sciences, March 23, 2020. http://dx.doi.org/10.18502/kss.v4i6.6687.
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Economic growth in any economy requires sustainable high-quality financial reporting standards. However in the era of globalization, with rapidly changing rules and regulations in accounting world, Indian financial reporting system too cannot be isolated from the global developments. Lack of standardization in different accounting standards imposes a financial burden on all the stakeholders, which includes both internal as well as external burden to an organization. It is also too cumbersome for investors to compare the financial statement of corporates if they follow different accounting policy. It was felt that there should be one global set of accounting standards for all. Thus IASB came in existence and formulated IFRS. IFRS is high-quality principle-based accounting standard which aims to bring uniformity comparability and transparency in accounting world. In India the conversion process has started in 2015-16 onwards where all the accounting standards will be gradually fully converged with IFRS and will be named as Ind as. This paper attempts to find out the key difference among IFRS, Indian GAAP and ind AS and its implications. A questionnaire survey has been conducted to find out the implication of differences. The paper concludes that adoption of IFRS would benefit the economy in all aspects.
Keywords: IFRS, Indian GAAP, Ind AS, key difference between IFRS, Ind AS and Indian GAAP, IFRS adoption,
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Srivastava, Anubha, and Harjum Muharam. "Value relevance of accounting information during IFRS convergence period: comparative evidence between India and Indonesia." Accounting Research Journal ahead-of-print, ahead-of-print (August 16, 2021). http://dx.doi.org/10.1108/arj-04-2020-0070.
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Purpose This study aims to examine the financial reporting quality during the International Financial Reporting Standards (IFRS) enforcement period in the emerging markets of India and Indonesia by using Ohlson’s (1995) valuation model. The study further endeavors to compare the quality of the reporting environment and its impact on stock prices for both these emerging economies by using a price model during the IFRS conversion period. Design/methodology/approach This paper aspires to obtain insights about the value relevance of accounting information during the IFRS enforcement period for India and its Southeast Asian neighbor, Indonesia which is identical in terms of inclusive growth and development. In that context, 3,325 Indian (National Stock Exchange indexed) and 815 Indonesian (Indonesian stock exchange indexed) firm-year observations were examined by using Ohlson’s price valuation model for five years, representing the IFRS adherence period. Findings The findings of the paper insinuated that the value relevance of book values and earnings, both, have increased throughout the IFRS enforcement period for both economies. However, the investigation revealed that the incremental interpretive power of earnings is more substantial and evident during the IFRS adherence phase than book values which indicates investor’s inclination toward earnings management over book values. Research limitations/implications The findings may assist the regulators, investors, firms and standard setters of both economies in examining the effectiveness of financial reporting curriculums as it brings forth informational improvement in the financial market. This study also outstretches the discussion on the subject in other emerging nations where the market is imperfect with insufficient information, poor enforcement and limited regulations. This investigation has few limitations such as limited data and period, only two emerging economies and two control variables, thus provide scope for future research. Social implications This paper endeavors to investigate and compare the value relevance of accounting information during IFRS convergence period between India and Indonesia with an aim to assist in improved decision making for both, regulatory bodies and market participants in both the countries. Originality/value The key contribution of the study is to examine whether the accounting information is value relevant during the IFRS convergence period for the two fastest-growing economies in Asia, India and Indonesia and it is the first such empirical research to the best of the author’s knowledge. The study is an extended contribution to the modest research administered in developing nations.
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McAnally, Mary Lea, Sean T. McGuire, and Connie D. Weaver. "Assessing the Financial Reporting Consequences of Conversion to IFRS: The Case of Equity-Based Compensation." SSRN Electronic Journal, 2009. http://dx.doi.org/10.2139/ssrn.1466289.
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Yu, Weiguang, Xiulan Han, Wenli Chen, Shuai Mao, Mingdong Zhao, Xinchao Zhang, Guowei Han, Junxing Ye, Meiji Chen, and Jintao Zhuang. "Conversion from a failed proximal femoral nail anti-rotation to a cemented or uncemented total hip arthroplasty device: a retrospective review of 198 hips with previous intertrochanteric femur fractures." BMC Musculoskeletal Disorders 21, no. 1 (November 30, 2020). http://dx.doi.org/10.1186/s12891-020-03806-0.
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Abstract Background At present, it is unclear which device (uncemented or cemented total hip arthroplasty [UTA or CTA, respectively]) is more suitable for the conversion of a failed proximal femoral nail anti-rotation (PFNA). The aim of this review was to assess the outcomes of failed PFNAs converted to a UTA or CTA device in elderly individuals with intertrochanteric femoral fractures (IFFs). Methods Two hundred fifty-eight elderly individuals (258 hips) with IFFs who underwent a conversion to a UTA or CTA device following failed PFNAs during 2007–2017 were retrospectively identified from the China Southern Medical Centre (CSMC) database. The primary endpoint was the Harris Hip Score (HHS); secondary endpoint was the key orthopaedic complication rate. Results The median follow-up was 65 months (60–69 months). Significant distinctions were observed (87.26 ± 16.62 for UTA vs. 89.32 ± 16.08 for CTA, p = 0.021; 86.61 ± 12.24 for symptomatic UTA vs. 88.68 ± 13.30 for symptomatic CTA, p = 0.026). A significant difference in the overall key orthopaedic complication rate was detected (40.8% [40/98] vs. 19.0% [19/100], p = 0.001). Apparent distinctions were detected in terms of the rate of revision, loosening, and periprosthetic fracture (11.2% for UTA vs 3.0% for CTA, p = 0.025; 13.2% for UTA vs 5.0% for CTA, p = 0.043; 10.2% for UTA vs 3.0% for CTA, p = 0.041, respectively). Conclusion For elderly individuals with IFFs who suffered a failed PFNA, CTA devices may have a noteworthy advantage in regard to the revision rate and the rate of key orthopaedic complications compared with UTA devices, and CTA revision should be performed as soon as possible, regardless of whether these individuals have symptoms.
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Chiarelli, Christy. "Leading Difficult Conversations Series #1: Introduction." EDIS 2020, no. 5 (October 26, 2020). http://dx.doi.org/10.32473/edis-wc374-2020.
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This publication series examines strategies and tactics for leaders to utilize when tasked with having a difficult conversation. Leadership can require leaders to have necessary conversations that are not always easy. Through providing leaders with specific tools to have difficult conversations, this series aims to promote dialogue and equip individuals to be more successful leaders. The series provides information regarding preparing for difficult conversations, creating a safe conversation environment, utilizing conversation tactics, and employing listening skills. This new 2-page publication of the UF/IFAS Department of Agricultural Education and Communication is part 1 of the series. Written by Christy Chiarelli.https://edis.ifas.ufl.edu/wc374
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Chiarelli, Christy. "Leading Difficult Conversations Series #3: Creating a Safe Conversation Environment." EDIS 2021, no. 2 (March 2, 2021). http://dx.doi.org/10.32473/edis-wc384-2021.
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This publication series is intended for leaders who bear the responsibility of having difficult conversations as part of their professional responsibilities. Earlier in this publication series, the foundational principles of preparing for difficult conversations were established: (1) defining the issue and (2) determining your motive for the conversation. Once those principles are put into practice, the next phase of having a difficult conversation is creating a safe environment for the conversation. Components of creating a safe environment include recognizing a conversation’s content and conditions, understanding the threats to a safe environment, and utilizing skills to overcome threats to restore safety. This new 3-page publication of the UF/IFAS Department of Agricultural Education and Communication was written by Christy Chiarelli.https://edis.ifas.ufl.edu/wc384