Relevant bibliographies by topics / IFRS

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'IFRS'

Author: Grafiati
Published: 4 June 2021
Last updated: 4 May 2024

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Journal articles on the topic "IFRS"

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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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AL-Mutairi, Abdullah, Kamal Naser, and Nabi Al-Duwaila. "Students' Attitudes towards the Adoption of International Financial Reporting Standards (IFRS) in Kuwait." Asian Social Science 13, no. 5 (April 19, 2017): 85. http://dx.doi.org/10.5539/ass.v13n5p85.

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The purpose of this paper is to examine the perceptions of a sample of Kuwaiti students about their knowledge and interest on the adoption of International Financial Reporting Standards (IFRS) and the usefulness of learning IFRS. A questionnaire survey is used in this study to identify the attitudes of the students towards adoption IFRS in Kuwait. Questionnaires were distributed to 350 students who study in colleges of business administration in Kuwait. They were asked to express their perception about the adoption of IFRS. 228 questionnaires returned completed resulting in 65% usable response rate. The surveyed students gained knowledge about IFRS through their academic program. Most of the surveyed students knew nothing about IFRS before taking an accounting course that addresses the IFRS Standards. They became interested in learning more about IFRS after studying an accounting course. The surveyed students demonstrated that they acquired information about IFRS through formal academic lectures and the Internet. Yet, they prefer to study more about IFRS through formal lectures, practical case studies applied to Kuwaiti companies and seminars. There is consensus among the respondents that the business administration academic program must have more about IFRS offered as elective courses. Although Kuwait was one of the Middle Eastern countries that adopt IFAS, the vast majority of the students who took part in survey indicated that they were not aware of this. This gives clear indication that the financial reporting courses offered in business colleges in Kuwait are theoretical and hardly use the financial reports of companies listed on the national stock exchange as cases studies. The respondents believe studying IFRS helps in mastering accounting measurements and disclosure and this would help in proceeding in their studies and support them in developing their future career.
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Mulyany, Ratna. "SOME NOTES ON IFRS CONVERGENCE AND THE ISLAMIC FINANCIAL INDUSTRY." Jurnal Akuntansi Indonesia 7, no. 1 (September 10, 2018): 1. http://dx.doi.org/10.30659/jai.7.1.1-14.

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IFRS Convergence has been a worldwide phenomenon with most of countries in the world are adoptingIFRS instead of their national accounting standards. At the same time, the Islamic finance is gaining its popularity in the present world with the increasing acceptance by international community. In relation to these two phenomena, there have been concerns that the establishment of Islamic financial institutions together with its own unique characteristics will impede the achievement of the global accounting convergence. Furthermore, the promulgation of accounting standards by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), which is intended to fulfil the unique features of Islamic Financial Industry is viewed as a challenge to the International Financial Reporting Standards (IFRS), which is promoted by the convergence agenda. Numerous complex issues emerge as result of the dilemmatic position of IFIs in retaining its distinct Shari’ah principles, while attempting to be part of the global financial system through adopting the IFRS. This study aims to describe some notes relating to the IFRS convergence and the development of Islamic finance. The objective is to outline the issues, not necessarily to resolve them, and to consider the implications they have for pursuing IFRS convergence in the context of Islamic financial service industry.
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ERGÜDEN, A. Engin. "IFRS 15." International Journal of Finance & Banking Studies (2147-4486) 9, no. 1 (March 11, 2020): 47–57. http://dx.doi.org/10.20525/ijfbs.v9i1.650.

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Revenue is one of the most important performance and size indicators for businesses. A new standard, which has more comprehensive and comparable feature to eliminate the deficiencies in the IFRS (International Financial Reporting Standart)-15 Revenue From Customer Contracts Standard published on 15.01.2019 and the old revenue (IAS-18 Revenue and IAS (Inernational Accounting Standarts) -11 Construction Contracts) standards to be applied in the accounting periods starting after 01.01.2018, has been introduced. The most important purpose of the standard is to eliminate the uncertainties and deficiencies in the old standards with a five-step model on important issues related to when and what amount of the revenue based on the contract with customers will be accounted. According to IFRS-15 Revenue From Customer Contracts Standard, which is applied for the accurate reporting of revenues, comprehensive analysis of the financial table footnotes of the businesses in the tourism sector concerning presentation of the records related to the revenue in the financial statements in the footnotes, the contracts placed with the customer of the enterprise, important evaluations in the application of the standard and the transaction costs incurred in the financial statements as an asset has been the scope of this study.
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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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Lee, Woo Jae. "Toward Sustainable Accounting Information: Evidence from IFRS Adoption in Korea." Sustainability 11, no. 4 (February 21, 2019): 1154. http://dx.doi.org/10.3390/su11041154.

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The harmonization of accounting standards has been an international trend in the past two decades. As of 2018, 144 of 166 profiled jurisdictions require the use of International Financial Reporting Standards (IFRS). Nevertheless, there is mixed evidence on the effect of IFRS on sustainable accounting information. This study examines whether IFRS adoption improves earnings sustainability, focusing on emerging markets. Specifically, it tests the effect of IFRS on earnings quality by comparing earnings management and financial statement comparability of Korean listed firms for the pre- and post-IFRS periods. The results show that firms report less managed earnings in the post-IFRS period than in the pre-IFRS period. Furthermore, the results suggest the enhancement of financial statement comparability in the post-IFRS period compared to the pre-IFRS period. In particular, this paper documents that the effect of IFRS on sustainable accounting information is more pronounced in competitive industries. Moreover, it shows that small firms benefit more from adopting IFRS. Overall, this study finds that IFRS adoption in Korea improves the overall sustainability of accounting information.
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Coe, Martin, and John Delaney. "Trabeck prepares for IFRS: An IFRS case study." Journal of Accounting Education 31, no. 1 (March 2013): 53–67. http://dx.doi.org/10.1016/j.jaccedu.2012.12.002.

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Chen, Long, Jeff Ng, and Albert Tsang. "The Effect of Mandatory IFRS Adoption on International Cross-Listings." Accounting Review 90, no. 4 (November 1, 2014): 1395–435. http://dx.doi.org/10.2308/accr-50982.

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ABSTRACT Using a comprehensive dataset of international cross-listings spanning 34 (50) home (target) countries, we examine whether mandatory IFRS adoption facilitates firms' cross-listing activities. Our results using difference-in-differences analyses show that firms that mandatorily adopt IFRS exhibit significantly higher cross-listing propensity and intensity following IFRS adoption. We also find that firms from mandatory IFRS adoption countries are more likely to cross-list their securities in countries also mandating IFRS and countries with larger and more liquid capital markets. We further find that IFRS adoption has a greater effect on mandatory IFRS adopters from countries with larger accounting differences from IFRS, lower disclosure requirements, and less access to external capital prior to IFRS adoption. Our findings are consistent with the notion that mandatory IFRS adoption facilitates firms' cross-listing activities and highlight the importance of considering the change in cross-listings when examining the capital market consequences of mandatory IFRS adoption.
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Sanjar, Sherkulov, A. K. M. Kamrul Hasan, Indira Khajieva, Gulhayo Nusratova, and Feruza Yodgorova. "The impact of IFRS adoption on foreign direct investment in CIS." Financial Internet Quarterly 18, no. 1 (March 1, 2022): 74–90. http://dx.doi.org/10.2478/fiqf-2022-0007.

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Abstract Exploring the relationship between International Financial Reporting Standards (IFRS) and Foreign Direct Investment (FDI) inflows is the main objective of this paper. Although IFRS is identified as a determinant of FDI, a few studies have examined the impact of IFRS on FDI inflows, and it is unexplored as to whether IFRS impacts CIS countries. This paper covers ten (10) IFRS adopted CIS countries from 2000 to 2019 using Ordinary Least Square (OLS) and bias-corrected Least Square Dummy Variable (LSDVC). OLS estimator shows that IFRS positively impacts FDI inflows. However, according to the results of LSDVC, there is a negative relationship between IFRS adoption and FDI inflows. Generally, in developing countries implementing IFRS would lead to FDI enhancement. The negative relationship between IFRS adoption and FDI inflows in CIS countries shows that IFRS is not an essential factor of FDI inflows.
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W., Heri Sukendar. "Konvergensi Standar Laporan Keuangan ke Standar Pelaporan Keuangan Internasional, Apa dan Bagaimana." Winners 10, no. 1 (March 31, 2009): 10. http://dx.doi.org/10.21512/tw.v10i1.712.

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This research aims to explain development of the convergence of financial accounting standards under IFRS outline being implemented in Indonesia. In the early part, background of the convergence from Indonesian GAAP to IFRS is discussed, both economically and politically to the latest developments in the convergence to IFRS at the present. Furthermore, it is also described the basic framework of the IFRS, which is the fundamental preparation of financial report under IFRS. At the end, this research will explain the impact of IFRS convergence on accounting and financial reporting systems, the impact of IFRS on business and the differences between IFRS and tax principles.
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Dissertations / Theses on the topic "IFRS"

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Joseph, Diana, and Anders Sandström. "IAS/IFRS?" Thesis, Umeå University, Umeå School of Business, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-1826.

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Datum: 2006-10-10

Nivå/utbildning: Kandidat uppsats

Författare: Diana Joseph och Ander Sandström

Handledare: Gösta Söderlund

Titel: IAS/IFRS?

Problem: Hur påverkas företag och dess intressenter av IAS/IFRS

implementeringen och hur har deras föreberedelser fungerat?

Syfte: Att få en djupare inblick i hur företagsintressenterna i form av revisorerna och analytiker har förberett sig inför IAS/IFRS införandet.

Metod: En kvalitativ studie

Resultat/slutsatser: Att respondenterna till stor utsträckning varit väl förberedda inför den nya standarderna och att de överlag är positivt inställda till en ökad jämförbarhet och harmonisering av redovisningsreglerna. Det finns dock vissa värderingsproblem av tillgångar som uppstår och där inte alla respondenter har samma åsikter om hur de kan lösas.

Sökord: IAS/IFRS, Goodwill, redovisning, koncernredovisning, de nya

standarderna, impairment test, intangible assets

Omfång, sidor: 50

Antal ref/källor: 26

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Jirmusová, Lucie. "Implementace IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72062.

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Main topic of this diploma thesis is an overall analysis of International Financial Reporting Standards (IFRS) implementation. However it focuses not only on the implementation process itself but it also describes IFRS as such; deals with its history and its function in both international and Czech accounting environments. Part of this thesis is also a comparison of bookkeeping according to Czech accounting regulations and international accounting standards; summary of legal differences, and problems that come with these differences. Second part of the thesis introduces an analysis of the implementation process shown on a particular Czech company -- RETAL CZECH a.s.
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Youssef, Sandra, and Malin Englund. "IFRS 4 : En studie över försäkringsbolagens motiv för frivillig applicering av IFRS och implementering av IFRS 4." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-28662.

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Studien syftar till att undersöka hur tillämpningen och implementeringen av IFRS 4 sett ur hos onoterade försäkringsbolag under tidsperioden 2004- 2014 samt analysera huruvida specifika faktorer kan påverka bolagens val att övergå till IFRS. Detta genom att kombinera ett kvantitativt och ett kvalitativt angreppssätt. Vår data har genererats från en enkätstudie men vår primära data har genererats från  har en dokumentstudie av årsredovisningar. Uppsatsens empiri tyder på att majoriteten av de svenska försäkringsföretagen valt att upprätta sina finansiella rapporter i enlighet med lagbegränsad IFRS/IFRS och därmed IFRS 4.  Frivillig övergång till IFRS påverkas bland annat av bolagets struktur och internationella aktivitet. Vidare så pekar empirin på att implementeringen av IFRS 4 har skett stegvis, implementeringen av IFRS 4 hos bolagen har alltså skett stegvis och varit mjuk och flexibel.
This study aims to examine if certain motives have a significant influence on unlisted insurance company, whom is not required by law to apply IFRS, to use IFRS. Futhermore this study aims to anayize how the implementation of IFRS 4 been in unlisted insurance companys. To reach our stated objective, this studie we adopt a positivist  approach where  our emperic data consist primarly of our findings from analyzing insurance companys financial reports to create a picture over the implementation and use of IFRS 4. Our findings indicate that the majority of unlisted swedish insurance companys have chosen to apply IFRS and thereby IFRS 4.  This volountary choice to use IFRS may be determined by the companys structure and international activity. Furthermore our findings indicate that the implementation of IFRS 4 have been varied inbetween the companys as a direct result of implemenation occuring gradually and flexibly.
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Tenselius, Jakob, and Johannes Thornell. "IFRS 2005 : Övergången till IFRS i små svenska börsnoterade bolag." Thesis, Linköping University, Department of Management and Economics, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1988.

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Bakgrund: Dagens näringsliv har fått en alltmer global prägel och de flesta börsnoterade företagen har internationella kontakter i någon form. EU- parlamentet har beslutat att alla bolag vars aktier eller skuldebrev är noterade på en börs ska upprätta sin koncernredovisning enligt International Financial Reporting Standards, IFRS, och detta måste följas av samtliga noterade bolag inom EU senast 1 januari, 2005.

Syfte: Uppsatsens syfte är att beskriva och förklara hur väl anpassade små svenska företag är och vilka eventuella problem de har i anpassningen till IFRS. Syftet är vidare att skapa en beskrivande modell över hur företagens anpassningsprojekt bör utformas.

Avgränsningar: Med små företag avses i denna uppsats företag som är noterade på de officiella listorna och har en omsättning som understiger 200 miljoner kronor. De officiella listorna är A-listan, O-listan, NGM (New Growth Market) och Aktietorget. Genomförande: Informationen i det empiriska avsnittet har erhållits genom att kvalitativa telefonintervjuer genomförts.

Resultat: Små svenska börsnoterade bolag har ganska låg medvetenhet om vad som krävs av dem i övergången till IFRS vilket tyder på att de är relativt dåligt anpassade till de nya reglerna. På grund av företagens utformning kan vissa företag ändå klara övergången utan några större problem.

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Nieminen, Jan-Erik, and Tahir Khan. "IFRS 3 & IAS 39 : Övergången till IFRS – resultatmässiga effekter." Thesis, Stockholm University, School of Business, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-6085.

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Från och med den 1 januari 2005 måste alla börsnoterade bolag redovisa enligt IFRS. Fördelar med IFRS är harmonisering av redovisningsprinciperna mellan olika länder, internationellt enhetlig redovisningspraxis och att investerare lättare kan jämföra olika företags finansiella information som är baserade i olika länder. Nackdelar med IFRS är att reglerna är mer omfattande och detaljerade än de tidigare rekommendationerna från Redovisningsrådet. Vid införandet av IFRS 2005 förutspådde branschfolk inom redovisningsområdet att de nya redovisningsreglerna skulle ha en stor effekt på resultatet och det egna kapitalet och många var kritiska till att reglerna var för mycket orienterade mot marknadsvärdering. Därför är det av intresse att veta vilka effekter som har uppkommit på grund av IFRS 3 och IAS 39, som på förhand förutspås påverka företagen mest. Syftet är därför att belysa i vilken omfattning IFRS 3 och IAS 39 har påverkat resultatet och det egna kapitalet ur aktieägarnas perspektiv. För att kunna uppnå rapportens syfte har en kvantitativ metod tillämpats och urvalet har systematisk slumpats fram från Stockholmsbörsens A- och O-lista. Datainsamlingen har rakt igenom bestått av hård data från de valda företags årsredovisningar 2004 samt från kvartalsrapport 1 och 3 från 2005. Ur den empiriska undersökningen framgår det att de flesta företag inte har haft någon påverkan eller max en 20 procents ökning av resultatet på grund av IFRS 3. 2 bolag har dock redovisat en ökning av resultatet efter skatt med över 100 procent. Indelningen i affärsområde visar att företag inom Verkstäder och annan traditionell industri och inom det tämligen nya området Bio- och Medicinsk Teknik har haft en stor inverkan av IFRS 3. Inverkan av IFRS 3 har däremot varit mycket begränsad inom affärsområden som Handel och Bygg. Effekterna har uppkommit på grund av att goodwillavskrivningarna har återförts. Således har den största delen av resultatförbättringen uppkommit av att goodwillavskrivningarna har slopats. IAS 39 hade en marginell påverkan på de flesta företags egna kapital i öppningsbalansen men det har funnits undantag. Fyra företag har haft en ökning av det egna kapitalet med mer än 51 procent. Cherry har haft den största positiva effekten genom en ökning av det egna kapitalet med 227 procent. Den påverkan som IAS 39 har haft på företagens resultat fram till den 30 september 2005 har i princip varit betydelselös eller har inte varit möjlig att utläsa utifrån kvartalsrapport 3. Bara ur 5 företags kvartalsrapport 3 har effekten av IAS 39 på det egna kapitalet varit utläsbart. Företagens informationsgivning har varit ett återkommande tema i uppsatsen. I analysen framgår det att informationsgivningen vid övergången till IFRS, framförallt IAS 39, inte har tillmötesgått Conceptual Framework, IASB: s föreställningsram, som behandlar begrepp och principer av den finansiella informationen som är till för externa användare. Få företag har lämnat ut någon information om nedskrivningsbehov av goodwill. Följaktligen borde det någon gång i framtiden uppkomma ett nedskrivningsbehov av goodwill som får en relativt stor påverkan på resultatet men för en aktieägare är det svårt att prognostisera när nedskrivningsbehovet kan komma att uppstå. Informationen om IAS 39 har varit bristfällig, vilket gör att det är svårt att dra en slutsats. Enligt IAS 39 ska det finnas extra information avseende de finansiella instrumenten men utifrån vår studie har inte denna informationsgivning varit särskilt mer omfattande jämfört med föregående års delårsrapporter.

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Johansson, Ellen, and Aazam Noori Jaganeh Sadr. "Implementering av IFRS 15 : Ur tre IFRS-redovisande företags perspektiv." Thesis, Linköpings universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-151398.

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Bakgrund och problem: Den 1 januari 2018 trädde den nya intäktsstandarden IFRS 15 Intäkter från avtal med kunder i kraft. Alla företag som redovisar enligt IFRS och är verksamma inom EU måste därmed anpassa sin redovisning efter den. Standarden anses komplex då den innebär ett nytt synsätt på intäktsredovisning. Företagen ställs inför förändringar och implementeringsprocesser, som för de flesta utgör svårigheter och problem. De mest berörda branscherna är bygg och entreprenad, IT och telekom samt detaljhandeln. Syfte: Studien syftar till att undersöka hur företagen har implementerat IFRS 15. Genom det önskar vi öka kunskapen om vilka faktorer som har betydande påverkan vid implementering av en standard. Metod: Studien har en kvalitativ forskningsmetod. Företag från de mest berörda branscherna har valts ut. För att säkerställa att företagen kan bidra till studien, har ett urval gjorts via analys av bokslutskommunikeer. Företag som uttryckt att IFRS 15 kommer ha väsentlig påverkan har kontaktats. Enkätfrågor rörande planering, utbildning, målformulering samt resultat har sedan besvarats av tre företag inom branscherna bygg och entreprenad samt IT och Telekom. Slutsatser: Samtliga företag har via en välplanerad handlingsplan, med fokus på tidsplanering, haft ett proaktivt arbetssätt. Korta och koncisa mål, internutbildningar samt val av utbildningsmetod har haft påverkan på implementeringen. Engagemang från chefer och ledning i form av aktivt deltagande har prioriterats i två av företagen, men haft lägre prioritet hos det tredje. Användning av externhjälp i form av konsulter och projektledare har ökat kunskapsnivån hos företagen. Sammanfattningsvis har tre betydande faktorer vid implementeringen av IFRS 15 identifierats: mål och handlingsplan, utbildning och kompetens samt chefers och ledningens engagemang.
Background and problem: January 1st, 2018, the new revenue standard IFRS 15 - Revenue from contracts with customers became effective. All companies that report in accordance with IFRS and are domiciled in the EU must therefore adjust their reporting accordingly. The standard is considered complex as it contributes to a new approach to revenue recognition. Companies face changes and implementation processes that generally contribute to difficulties and problems. The most affected industries are building and construction, IT and telecommunications and retail. Purpose: The study aims at investigating how companies have implemented IFRS 15. By this, we wish to increase knowledge about which factors that have significant impact on implementing a standard. Method: The study has a qualitative research method. Companies from the most affected industries have been selected. In order to ensure that the selected companies can contribute to the study, disclosures of changes in accounting policies, in the interim reports for the fourth quarter of 2017, were analyzed. Companies that expressed that IFRS 15 will have a significant impact has been contacted. Survey questions regarding planning, education, goal formulation and results have been answered by three companies in the building and construction industries as well as IT and Telecom. Conclusion: Through a well-planned action plan, focusing on time management, all three companies have had a proactive approach. Short and concise goals, internal training and choice of education methods have had an impact on the implementation. Commitment from managers and management by active participation has been prioritized in two of the companies, but had a lower priority in the third. The use of external assistance in the form of consultants and project managers has increased the level of knowledge in the companies. In summary, three significant factors in the implementation of IFRS 15 have been identified: goals and action plan, education and competence, and the commitment of managers and management.
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Nilsson, Therése, and Elizabeth Ehrnfelt. "Effekter av IFRS." Thesis, Stockholm University, School of Business, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-6098.

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Till följd av en ökad harmonisering inom EU skall alla börsnoterade företag inom EU följa och tillämpa International Financial Reporting Standards (IFRS) i sina koncernredovisningar från och med den 1 januari 2005. Företag som berörs är de som har aktier eller skuldebrev noterade på en reglerad marknad. I Sverige är Aktietorget, North Growth Market samt Stockholmsbörsen reglerade marknader. Den största förändringen till följd av IFRS implementeringen är att värdering av poster i balansräkningen kommer att ske till verkligt värde istället för till anskaffningsvärdet. Förändringen av värderingsprinciper kommer i sin tur att leda till en ökad volatitlitet i företagens resultat. Studiens syfte var att påvisa effekter som uppstått i koncernredovisningen till följd av IFRS implementeringen för posterna goodwill, immateriella tillgångar samt materiella tillgångar. Om dessa poster påverkats av IFRS, har det då inneburit att resultatet påverkats? Studien genomfördes som en kvantitativ undersökning baserad på information inhämtat från årsredovisningar för 15 utvalda företag noterade vid Stockholmsbörsen. Med hjälp av regressionsanayls har vi försökt att påvisa huruvida det föreligger ett samband mellan de utvalda balansposterna och resultatet. Studien visar att goodwill är den post som har påverkats mest till följd av IFRS implementeringen.

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Zagrosek, Stefan. "Die Segmentberichterstattung nach IFRS Auswirkungen des ED IFRS 8 Operating Segments /." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/00637298002/$FILE/00637298002.pdf.

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Henriksson, Eva, and Anna Sand. "Aktierelaterade Ersättningar IFRS 2 : Vilka faktorer påverkar efterlevnaden av IFRS 2?" Thesis, Södertörn University College, School of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-2533.

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Mahlstedt, Dirk. "IFRS und Bilanzrating eine empirische Untersuchung auf Basis von IFRS-Erstanwendern." Lohmar Köln Eul, 2007. http://deposit.d-nb.de/cgi-bin/dokserv?id=3080269&prov=M&dok_var=1&dok_ext=htm.

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Books on the topic "IFRS"

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IFRS guidebook. 2nd ed. Centennial, Colo: AccountingTools, 2012.

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Theile, Carsten. Übungsbuch IFRS. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8822-5.

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Brösel, Gerrit, and Christian Zwirner, eds. IFRS-Rechnungslegung. München: OLDENBOURG WISSENSCHAFTSVERLAG, 2009. http://dx.doi.org/10.1524/9783486848922.

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Theile, Carsten. Übungsbuch IFRS. Wiesbaden: Gabler Verlag, 2011. http://dx.doi.org/10.1007/978-3-8349-6833-3.

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Christian, Dieter, and Norbert Lüdenbach, eds. IFRS Essentials. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781119207917.

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Theile, Carsten. Übungsbuch IFRS. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-02258-7.

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Theile, Carsten, Michael Becker, Nina Glaesmann, Kai Udo Pawelzik, Daniel von Pigage, and Willi Pretzer. Übungsbuch IFRS. Wiesbaden: Gabler, 2007. http://dx.doi.org/10.1007/978-3-8349-9319-9.

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lemy, Frank Barthe. Handbuch IFRS. 2nd ed. Freiburg: Rudolf Haufe Verlag & Co. KG, 2005.

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PKF International Ltd. Wiley IFRS 2017 Interpretation and Application of IFRS Standards. Chichester, UK: John Wiley & Sons, Ltd, 2017. http://dx.doi.org/10.1002/9781119340256.

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Christ, Andreas D. Verbriefungsplattformen nach IFRS. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-06165-4.

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Book chapters on the topic "IFRS"

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Henkel, Knut. "IAS/IFRS." In Rechnungslegung von Treasury-Instrumenten nach IAS/IFRS und HGB, 100–246. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8806-5_3.

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Baumunk, Henrik. "IFRS-Rechnungslegung." In Immobilienwirtschaftslehre - Management, 365–91. Wiesbaden: Springer Fachmedien Wiesbaden, 2017. http://dx.doi.org/10.1007/978-3-658-18193-2_14.

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Zielke, Carsten. "Grundzüge des IFRS: Phase II (IFRS 17)." In IFRS für Versicherer, 27–52. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-20734-2_8.

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Theile, Carsten. "IFRS im Konzernabschluss." In Übungsbuch IFRS, 169–219. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8822-5_3.

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Theile, Carsten. "IFRS im Konzernabschluss." In Übungsbuch IFRS, 181–231. Wiesbaden: Springer Fachmedien Wiesbaden, 2014. http://dx.doi.org/10.1007/978-3-658-02258-7_3.

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Theile, Carsten. "IFRS im Konzernabschluss." In Übungsbuch IFRS, 169–219. Wiesbaden: Gabler Verlag, 2011. http://dx.doi.org/10.1007/978-3-8349-6833-3_3.

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Theile, Carsten. "Rechtliche Rahmenbedingungen der IFRS-Anwendung." In Übungsbuch IFRS, 1–17. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8822-5_1.

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Theile, Carsten. "IFRS im Einzelabschluss und Erstellung der Handelsbilanz II." In Übungsbuch IFRS, 19–168. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8822-5_2.

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Theile, Carsten. "Berichtsinstrumente im IFRS-Abschluss." In Übungsbuch IFRS, 221–59. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8822-5_4.

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Theile, Carsten. "Aufgaben ohne Lösungen." In Übungsbuch IFRS, 261–79. Wiesbaden: Gabler, 2010. http://dx.doi.org/10.1007/978-3-8349-8822-5_5.

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Conference papers on the topic "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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Vlčko, Ján. "IFRS for SMEs and NGOs – Burden or Advantage." In EDAMBA 2022: 25th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. Bratislava: University of Economics in Bratislava, 2023. http://dx.doi.org/10.53465/edamba.2022.9788022550420.519-529.

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IFRS for SMEs is issued as standard for a while now. In Slovakia it is still not allowed to use officially for the legal official financial statements. IFRS for NGOs is even not proposed yet. Some SMEs and NGOs need to disclose their financial statements according to accepted international accounting standards or according to foreign accounting standards. Companies with foreign ownership represent less than 10% of all companies but provide more than 40% of net turnover. Legislative makers in Slovakia does not reflect to the market demand and trends by updating legislative what forces some SMEs to perform dual accounting, legal based on SK GAAP and unofficial based on IFRS. There are some concerns of IFRS for SMEs adoption in Slovakia which needs to be overcame and risks mitigated. This paper provides brief overview of arguments and reasonings to get IFRS for SMEs implemented in Slovakia. On examples of real NGOs, it is shown how dual accounting rises expenses and administrative burden. US GAAP also cover NGOs, while IFRS do not. Policy of both to converge each other provides hope that even IFRS for NGOs will be once proposed.
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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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Tusan, Radoslav. "Foreign Direct Investment Inflow in the Context of IFRS Adoption: Evidence from Slovakia." In Eighth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/limen.2022.75.

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IFRS can be considered a global accounting standard; by accept­ing it, the country can help increase the transparency of financial state­ments. Increased transparency will subsequently attract new foreign inves­tors who prefer markets with high-quality information and provide them with the opportunity to assess investments at low costs and low risk. The adoption of IFRS can bring positive macroeconomic effects to countries, from which they can subsequently benefit and improve their overall econo­my. The article analyzes the impact of the adoption of IFRS on FDI in the Slo­vak Republic for the period from 1995 to 2020 through the correlation coeffi­cients of various related variables. Two research objectives were specified in the article: 1) the adoption of IFRS does not have a significant effect on the inflow of FDI; 2) the adoption of IFRS has a significant impact on the inflow of FDI. The comparison of correlation coefficients showed interesting results in the mentioned context.
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Andrioaia, Ioana, and Veronica Grosu. "IFRS 17 - implementation and information transparency issues for insurance companies." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.05.

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On 17 May 2017, the International Accounting Standards Board (IASB) promulgated a new insurance accounting standard, International Financial Reporting Standard (IFRS) 17 Insurance Contracts. This standard significantly changed the way insurance accounting is structured at the insurance company level (IASB, 2017). Capital markets will benefit from more transparent and comparable data due to the implementation of IFRS 17. Making international comparisons between insurers will be simplified by IFRS 17, moving on from the fact that the standard is technical and is intended to comply with accounting principles. The purpose of this research is to analyse the requirements for implementing IFRS 17 and the impact that the application of this standard has on insurance contracts issued by specialist companies. In order to achieve this aim, the following objectives have been set: to review the literature in order to present the characteristics of IFRS 17 and to identify implementation and information transparency impediments for insurance companies. The results of this research can help specialised insurance companies to understand the changes of the new standard on financial statements. It may also help to understand the effects of the new standard on key performance indicators.
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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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Кулустаева, А. М. "IFRS 17: ПОСЛЕДУЮЩИЕ ИЗМЕРЕНИЯ СТРАХОВЫХ КОНТРАКТОВ." In International Practical Internet Conference “Challenges of Science”. Institute of Metallurgy and Ore Benefication at Satbayev University, 2018. http://dx.doi.org/10.31643/2018.058.

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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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Santos, Márcia R. C., Rui Dias, Paula Heliodoro, and Paulo Alexandre. "COVID-19 Research Streams Emerging in International Financial Reporting Standards Related Studies." In Fifth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2021. http://dx.doi.org/10.31410/itema.2021.81.

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Interpretation for the adoption of the International Financial Re­porting Standards (IFRS) became to be challenging for organizations. Over time, these standards are changed to accommodate the improvements iden­tified in accounting rules. COVID-19 pandemic impacted accounting report­ing considering that contingencies and risks arising from this health crisis should be reported to stakeholders. In order to provide empirical evidence of the most important COVID-19 related practical and academic issues and challenges addressed by academics when reporting under IFRS, this study ap­plies an automated computer-aided analysis for clustering the bibliometric data published concerning IFRS and COVID-19. The results support academic studies and practitioners by identifying the COVID-19 research streams that received the most attention in 2020. This study also suggests guidelines for future research that derive from past academic contributions.
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Wang, Ding, Min Huang, and Ying Wang. "Analysis of the IFRS Taxonomy Extension Mode." In 2011 International Conference on Business Computing and Global Informatization (BCGIn). IEEE, 2011. http://dx.doi.org/10.1109/bcgin.2011.121.

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Reports on the topic "IFRS"

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Baboukardos, Diogenis, Evangelos Seretis, Richard Slack, Yannis Tsalavoutas, and Fanis Tsoligkas. Companies’ readiness to adopt IFRS S2 climate-related disclosures. ACCA and Adam Smith Business School, 2022. http://dx.doi.org/10.36399/gla.pubs.278152.

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Peters, Sandra, and Matthew Winters. Comment Letter to the IASB on Financial Instruments with Characteristics of Equity. CFA Institute, April 2024. http://dx.doi.org/10.56227/24.2.6.

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Amalberti, René, Laurent Magne, and Gilles Motet. Débats lors du forum IFIS 2008. Fondation pour une culture de sécurité industrielle, May 2009. http://dx.doi.org/10.57071/420ynp.

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Ce document retranscrit les grandes lignes de trois des interventions suivies de tables rondes organisées lors de la première édition du International Forum on Industrial Safety, qui s’est tenu à Toulouse en 2008: (1) «Quel équilibre entre sécurité contrainte et sécurité gérée?», animée par René Amalberti; (2) «Introduction à l’incertitude», animée par Laurent Magne; (3) «Introduction aux notions de risque au travers d’un conte de fées», animée par Gilles Motet.
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Dilnot, Andrew, Helen Simpson, and Carl Emmerson. IFS Green Budget 2002. Institute for Fiscal Studies, January 2002. http://dx.doi.org/10.1920/co.ifs.2002.0087.

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Johnson, Paul, Helen Miller, and Carl Emmerson. IFS Green Budget 2014. Institute for Fiscal Studies, February 2014. http://dx.doi.org/10.1920/re.ifs.2014.0091.

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Johnson, Paul, Carl Emmerson, and Robert Joyce. IFS Green Budget 2015. Institute for Fiscal Studies, February 2015. http://dx.doi.org/10.1920/re.ifs.2014.0106.

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Johnson, Paul, Robert Joyce, and Carl Emmerson. IFS Green Budget 2016. Institute for Fiscal Studies, February 2016. http://dx.doi.org/10.1920/re.ifs.2016.0112.

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Emmerson, Carl, Robert Joyce, and Paul Johnson. IFS Green Budget 2017. The IFS, February 2017. http://dx.doi.org/10.1920/re.ifs.2017.0124.

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Johnson, Paul, Christine Farquharson, and Carl Emmerson. IFS Green Budget 2019. The IFS, October 2019. http://dx.doi.org/10.1920/re.ifs.2019.0163.

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Zaranko, Ben, Tom Waters, Isabel Stockton, Christian Schulz, Benjamin Nabarro, David Miles, Alex Davenport, et al. IFS Green Budget 2020. The IFS, October 2020. http://dx.doi.org/10.1920/re.ifs.2020.0180.

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