Relevant bibliographies by topics / IFRS (International Financial Reporting Standards)

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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 (International Financial Reporting Standards)'

Author: Grafiati
Published: 7 September 2021
Last updated: 25 April 2022

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Journal articles on the topic "IFRS (International Financial Reporting Standards)"

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Dr P.Gurusamy, Dr P. Gurusamy. "International Financial Reporting Standards (IFRS)." Indian Journal of Applied Research 3, no. 7 (October 1, 2011): 427–28. http://dx.doi.org/10.15373/2249555x/july2013/130.

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Keong, Ooi Chee, Shafi Mohamad, and Syed Ehsanullah. "International Financial Reporting Standards and Real Earnings Management." Asian Journal of Empirical Research 9, no. 10 (October 17, 2019): 281–92. http://dx.doi.org/10.18488/journal.1007/2019.9.10/1007.10.281.292.

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We have attempted to investigate the impact of adopting the International Financial Reporting Standards (IFRS) on real earnings management (REM) in this study, along with a thorough examination to determine the relationship between IFRS and REM. The study is primarily based on 178 listed firms from different industrial sectors in Malaysia, wherein IFRS had finally been implemented in 2008. For more adequate estimations and requisite results, we have included data of eight years i.e., 4 years before the implementation of IFRS and 4 years after its implementation, in our sample. Our results showed positive association between IFRS and REM, accordingly, precisely suggesting that after the implementation of IFRS, these firms were found to be engaged more in less detectable REM, and also exhibiting quite a poor financial reporting quality apparently below international standards.
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Ter Hoeven, Ralph, G. Ubels, and D. Zwagerman. "Boek-/marktwaarderatio en International Financial Reporting Standards." Maandblad Voor Accountancy en Bedrijfseconomie 83, no. 11 (November 1, 2009): 337–55. http://dx.doi.org/10.5117/mab.83.12843.

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In dit onderzoek wordt onderzocht of de boek-/marktwaarderatio groter is geworden door de invoering van International Financial Reporting Standards (IFRS). De boek-/marktwaarderatio wordt hierbij door ons gedefinieerd als ‘de ratio van het boekhoudkundige eigen vermogen ten opzichte van de marktwaarde van een onderneming.’ De aard van de probleemstelling vraagt om een empirisch/statische benadering. Aan de hand van statistische toetsen kan worden geconcludeerd dat deze ratio volgens Dutch GAAP significant verschilt van de ratio volgens IFRS voor de jaren 2004, 2005 en 2006. De vergelijking met 2007 levert echter een niet-significant verschil op vergeleken met het referentiejaar 2004. Wij trekken dan ook de – voorzichtige en geclausuleerde – conclusie dat de boek-/marktwaarderatio kleiner is geworden door de invoering van de IFRS. Ten slotte is ook de afstand tot de 100 procent boek-/ marktwaarderatio getoetst. Hierbij wordt rekening gehouden met ondernemingen met een boek-/marktwaarderatio die zowel hoger als lager is dan 100 procent. De afstand volgens Dutch GAAP blijkt significant te verschillen met de afstand volgens IFRS in 2006. Voor de overige jaren is dit verschil niet significant. Door een verschuiving van de waarderingsgrondslagen richting reële waarden in plaats van de traditionele waardering tegen verkrijgings- of vervaardigingsprijs, is het te verwachten dat het verschil tussen de boekwaarde en de marktwaarde van het eigen vermogen wordt verkleind, hetgeen gepaard gaat met een hogere boek-/marktwaarderatio. Uiteraard kunnen deze uitkomsten worden verklaard door andere determinanten dan de IFRS-adoptie. Niettemin achten wij de onderzoeksuitkomsten van belang, omdat de richting van de uitkomsten op zijn minst verrassend is te noemen.
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Richards, Glenn, and Chris van Staden. "The readability impact of international financial reporting standards." Pacific Accounting Review 27, no. 3 (August 3, 2015): 282–303. http://dx.doi.org/10.1108/par-08-2013-0086.

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Purpose – This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational linguistics programme to determine if annual report disclosures have become more difficult or easier to read following the adoption of IFRS. Design/methodology/approach – This paper empirically measures narrative annual report disclosure readability pre- and post-IFRS adoption using a computational linguistics programme. In this analysis, the authors control for variables that have been identified as relevant to the understanding of financial disclosures, such as size, business volatility, financial leverage and industry. Findings – Significant relationships have been identified between IFRS adoption and reduced readability indicators using readability formulas, and also using other factors such as increased length of annual report disclosures and increased use of tables. Findings suggest that the adoption of IFRS has added complexity and resulted in reduced readability of annual report disclosures. Practical implications – Academic backing to claims of IFRS’s negative implications for financial statements and their ultimate users should encourage action on the part of standard setters and report preparers to address the negative impacts of IFRS adoption. Originality/value – This paper is the first to provide evidence that New Zealand equivalents to IFRS adoption have resulted in not only longer disclosures but also more complicated disclosures.
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Lawal, Adedoyin Isola, Yinka D. Olufemi, IfeOluwa Adewuyi, and Olubukoye Opeyemi Oye. "The Impact of International Financial Reporting Standards on Financial Performance." Indonesian Journal of Business Finance and Accounting 1, no. 1 (January 10, 2018): 20. http://dx.doi.org/10.32455/ijbfa.v1i1.12.

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Globalization, capital market crash and the Enron’s case led the accounting profession to insist on the need for a single set of high quality reporting standards. International Financial Reporting Standards (IFRS) were first adopted in 2005 by EU countries while Nigeria agreed to adopt in 2012. The question is: How does IFRS adoption improve the monetary relevance of accounting information? Several studies have explored the monetary relevance of IFRS adoption; however, they are based on foreign countries while Nigerian researches do not contain empirical evidence as they are mostly theoretical. This study therefore seeks to investigate the effect of IFRS adoption on financial performance. The study used correlation research design and data on Earnings per Share (EPS), Change in Earnings per Share (CEPS), Book Value per Share (BVPS) and net profit margin
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Syafei, Jasmina. "INVESTIGASI PERSEPSI MAHASISWA AKUNTANSI TERHADAP INTERNATIONAL FINANCIAL REPORTING STANDARDS." JURNAL AL-IQTISHAD 11, no. 1 (April 12, 2017): 1. http://dx.doi.org/10.24014/jiq.v11i1.3119.

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Penelitian ini adalah untuk menginvestigasi persepsi mahasiswa akuntansi terhadap International Financial Reporting Standars (IFRS). Hasilnya menunjukkan tidak terdapat perbedaan tingkat pengetahuan mahasiswa,terhadap pemahaman IFRS. Berdasarkan usia tidak terdapat perbedaan tingkat pengetahuan antar kelompok usia dalam memahami IFRS. Berdasarkan tahun masuk universitas, ada perbedaan tingkat pengetahuan mahasiswa terhadap pemahaman IFRS. Dalam analisis regresi tingkat pengetahuan berpengaruh negative dan signifikan terhadap keinginan untuk mengambil kelas tentang IFRS. Sedangkan untuk variabel INTEREST, minat berpengaruh positif dan signifikan terhadap keinginan mengambil kelas. Begitu pula dengan Persepsi mahasiswa mengenai dampak IFRS terhadap kinerja keuangan (PERCEPTION1) berpengaruh positif terhadap keinginan mengambil kelas. Sedangkan variabel PERCEPTION2, berkiatan dengan persepsi kinerja finansial akan menimbulkan keinginan untuk mengambil kelas terhadap IFRS. Namun hasil pengujian tidak signifikan Hasil yang serupa juga ditunjukkan oleh variabel PERCEPTION3, variabel persepsi mahasiswa mengenai pengaruh terhadap stakeholder tidak berpengaruh secara signifikan.
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Yallapragada, RamMohan R. "Incorporating International Financial Reporting Standards Into The United States Financial Reporting System: Timeline And Implications." International Business & Economics Research Journal (IBER) 11, no. 3 (February 15, 2012): 283. http://dx.doi.org/10.19030/iber.v11i3.6860.

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In the United States of America (US), all the accounting procedures and guidelines for measurement and reporting by business firms are governed by a body of principles and concepts known as Generally Accepted Accounting Principles (GAAP). These GAAP are presently issued by the Financial Accounting Standards Board (FASB) with the authority delegated by the Securities and Exchange Commission (SEC). Historically, each country developed its own GAAP and there was no uniformity among the GAAPs of different countries. Comparison of financial statements issued by business firms from different countries has become impossible leading toward suboptimal capital allocation across countries in the world. Gradually, with the advent of multinational corporations, there emerged a global demand for convergence of GAAP of different countries into a single set uniform accounting standards applicable to all countries. Initiative for uniform global accounting standards came from International Accounting Standards Committee (IASC) which was established in 1973. The IASC formed International Accounting Standards Board (IASB) in 2001 which began issuing International Financial Accounting Standards (IFRS). Till now about 100 countries have adopted IFRS for their financial reporting purposes. The SEC has yielded to the global pressure to adopt IFRS in the US. SEC has set a timeline for US business firms to change over from US GAAP to IFRS. This paper presents the background and development of the movement of IFRS, timeline for the change in US and the implications involved in the adoption of IFRS in the US.
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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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Tripathi, Ravindra, and Shikha Gupta. "INTERNATIONAL FINANCIAL REPORTING STANDARDS: A WAY FOR GLOBAL CONSISTENCY." Australian Journal of Business and Management Research 01, no. 01 (May 7, 2011): 38–51. http://dx.doi.org/10.52283/nswrca.ajbmr.20110101a04.

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The reverberations of Wall Street had to be felt across the global banking system. Last September, the world economy seemed to be hurtling down in a way that had initially raised the spectre of the Great Depression in America of the late 1920s. This is based largely on the performance of stock markets which are supposed to reflect future trends in the real economy. However, such knowledge embedded in the markets can be imperfect, as we have learnt by now. In some ways, the global financial crisis and its fallout are forcing economic agents to acquire new knowledge in regard to what might happen in the future. It was difficult to explain rationally why the stock markets were furiously running up even as company balance sheets were still bleeding. A few years ago, International Financial Reporting Standards (IFRS) were a distant possibility. Today, the reality is far different. We are in a dramatic shift that is fast making IFRS the most widely accepted accounting model in the world. As the business environment becomes increasingly global and companies routinely list on stock exchanges in many countries, the need for consistent worldwide reporting standards intensifies. IFRS clearly addresses this issue; its goal is to create comparable, reliable, and transparent financial statements that will facilitate greater cross-border capital raising, trade and better corporate governance practices. Thus acceptance of IFRS is gaining momentum across the globe. IFRS transition program for any organization will have multi – dimensional effect because of differences which exist between IFRS and Local GAAPs. The objectives of the paper is to highlight the nature of such differences with examples along with analysing the provisions of IFRS, comparative analysis of IFRS with Indian GAAP system, benefits, and major issues in first time adoption of IFRS in Indian companies with the help of case study of Indian corporate.
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Tashnazarov, Samiddin. "Transition To International Financial Reporting Standards In Developing Countries: Possibilities And Analysis Of Implementation." American Journal of Interdisciplinary Innovations and Research 03, no. 05 (May 7, 2021): 135–41. http://dx.doi.org/10.37547/tajiir/volume03issue05-23.

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This article highlights the importance of IFRSs in developing countries, including Uzbekistan , based on the urgency of the transition to International Financial Reporting Standards ( IFRSs ) , and the factors that determine its necessity and potential . The most important one of the possibilities, the companies x International stock markets , currency exchange, capital markets and other markets in the world for the International Financial Reporting Standards , or GAAP financial reporting, and to provide in that country. The research work of the transition to IFRS to ensure the quality of the work must be done , the application of IFRS for the first time or before the transformation of the financial report based on national standards, environmental conditions, and production of composition and its contents were revealed .
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Dissertations / Theses on the topic "IFRS (International Financial Reporting Standards)"

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Brüggemann, Benedikt. "Die Berichterstattung im Anhang des IFRS-Abschlusses /." Düsseldorf : IDW-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016154663&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Wojcik, Karl-Philipp. "Die internationalen Rechnungslegungsstandards IAS/IFRS als europäisches Recht /." Berlin : Duncker & Humblot, 2007. http://d-nb.info/990680746/04.

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Preissler, Gerald. "Prinzipienbasierung der Rechnungslegung nach IAS, IFRS? /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013111622&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Bischof, Jannis. "Issues in fair value accounting under IFRS." [S.l. : s.n.], 2008. http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-21637.

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Alon, Anna. "THREE STUDIES RELATED TO THE INSTITUTIONALIZATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS." Doctoral diss., University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2245.

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This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing the multi-level possibilities of IFRS adoption and discovering the factors that drive the degree of IFRS adoption on a national level. The second study examines the ongoing change in the U.S. accounting regulation related to IFRS. The specific event investigated is an historic ruling by the Securities and Exchange Commission (SEC) made in 2007 to accept IFRS filings from foreign issuers. This move toward acceptance of IFRS by the primary U.S. regulator is of academic interest because it represents an opportunity to study regulatory institutional change. The event is analyzed using a qualitative study of the rhetoric found in the comment letters submitted to the SEC. The following theoretical frameworks were used to interpret the qualitative findings: a model of institutional change (Greenwood et. al., 2002), the role of rhetoric in legitimating institutional change (Suddaby & Greenwood, 2005), and the agents of change model (Djelic & Quack, 2003b). The conversation of opponents and proponents through the comment letters revealed the struggle of the participants to legitimize their positions. As expected, rhetorical themes associated with the moral and pragmatic legitimacy of their positions were utilized. Unexpectedly, the shifting site of regulation and the related power of SEC were troubling for proponents and opponents of the change. The study contributes to transnational accounting regulation literature in a number of ways. It presents a synthesis of different theoretical perspectives to investigate institutional change in accounting regulation. It also deepens the understanding of how institutional change is theorized by evaluating the rhetoric of domestic, foreign, and transnational participants. The third study evaluates the diffusion of IFRS in developing countries, using the specific case of Russia. The study investigates whether individual perceptions of various aspects of financial reporting and reforms are associated with IFRS adoption. Particularly of interest is whether there are differences between voluntary adopters and those for which adoption was mandated. The data were obtained from a 2007 survey exploring Russia s transition to IFRS. In general, adopters had a more positive view of transition toward IFRS and financial reforms in Russia. Further, the perceptions of reforms by adopters did not vary based on whether the adoption was required by a national or a foreign mandate. The study contributes both theoretically and empirically to the literature on IFRS in developing countries. Taken together, these three studies focus on issues that have not been addressed previously in the accounting literature. They will advance the international accounting literature on factors related to IFRS adoption, regulations, and influences.
Ph.D.
Kenneth G. Dixon School of Accounting
Business Administration
Business Administration PhD
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Nobach, Kai. "Bedeutung der IAS/IFRS für die Bilanzpolitik deutscher Unternehmen : Entwicklung und Relevanz der IAS/IFRS-Bilanzierung in Deutschland ; systemspezifische Grundlagen der Rechnungslegung nach IAS/IFRS ; Ziele und Aktionsfelder einer IAS/IFRS-basierten Bilanzpolitik ; bilanzpolitische Instrumente zur Gestaltung von IAS/IFRS-Abschlüssen /." [Herne, Westf.] : Nwb, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2836883&prov=M&dok_var=1&dok_ext=htm.

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Oldeweme, Daniel Johannes. "Die Bilanzierung von Commodity-Hedges nach International Financial Reporting Standards (IFRS) /." St. Gallen : [s.n.], 2008. http://aleph.unisg.ch/hsgscan/hm00240573.pdf.

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Lohwasser, Ekaterina. "Effizienz der Kapitalmärkte durch Enforcement von IFRS /." Lohmar ; Köln : Eul, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2868879&prov=M&dok_var=1&dok_ext=htm.

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Fischer, Daniel T. "Mehrkomponentenverträge nach IFRS eine Bilanzierungsempfehlung." Weinheim Wiley-VCH-Verl, 2009. http://d-nb.info/1000250067/04.

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Mueller, Lukas. "Neuregelung der Vorsorgeverpflichtungen nach IFRS." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02604064002/$FILE/02604064002.pdf.

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Books on the topic "IFRS (International Financial Reporting Standards)"

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Get'man, Viktor, Ol'ga Rozhnova, Svetlana Grishkina, Vera Sidneva, Mihail Litvinenko, Roza Kaspina, Mariya Vahrushina, et al. International Financial Reporting Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1147319.

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The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation. All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc. The financial lease is also reflected in the lessee's statements under RAS and IFRS, etc. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students studying in the areas of "Economics" and "Management", as well as for everyone who wants to improve their level in the field of preparing consolidated financial statements.
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lemy, Frank Barthe. Handbuch IFRS. 2nd ed. Freiburg: Rudolf Haufe Verlag & Co. KG, 2005.

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Understanding IFRS fundamentals: International financial reporting standards. Hoboken, N.J: Wiley, 2010.

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

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Franck, Missionier-Piera, ed. Financial reporting under IFRS: An accounting perspective. New York: Wiley, 2010.

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Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.

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The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations". Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explaining certain provisions of IFRS and is not an advertisement or popularization of individual business entities. In the text of the textbook, examples are divided into examples - practice of application; examples - professional judgment; examples-explanations; examples - disclosure of information. At the end of each paragraph, self-examination questions and tests are presented, which help to structure theoretical knowledge and pay attention to the most significant information blocks of IFRS. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students in bachelor's and master's degree courses 38.03.01 "Economics" and 38.04.08 "Finance and Credit".
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Erfolgs- und Vermögensmessung nach International financial reporting Standards (IFRS). Frankfurt am Main: P. Lang, 2004.

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Raiyani, Jagadish R. International Financial Reporting Standards (IFRS) and Indian Accounting Practices. New Delhi, India: New Century Publications, 2012.

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Ammann, Helmut. IFRS, international financial reporting standards: Bilanzierungs-, Steuerungs- und Analysemöglichkeiten. 2nd ed. Herne: Verlag Neue Wirtschafts-Briefe, 2005.

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Auste, Torben. Einfluss von Lobbying auf den IFRS-Standardsetzungsprozess. Fankfurt am Main: Peter Lang, 2011.

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Book chapters on the topic "IFRS (International Financial Reporting Standards)"

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Buschhüter, Michael, and Andreas Striegel. "IFRS 1 – First-time Adoption of International Financial Reporting Standards." In Kommentar Internationale Rechnungslegung IFRS, 68–82. Wiesbaden: Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6633-9_4.

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Köster, Oliver. "International Financial Reporting Standard 2 Share-based Payment." In Anteilsbasierte Vergütung nach IFRS 2, 9–31. Wiesbaden: Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-01551-0_1.

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Jendreck, Annekatrin. "Problemstellung." In Die Rolle von Unternehmen im IFRS-Standardsetzungsprozess, 1–7. Wiesbaden: Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-36129-7_1.

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ZusammenfassungDie Standardsetzung der International Financial Reporting Standards (IFRS) ist durch einen stetigen Wandel gekennzeichnet, der sich unlängst in der Veröffentlichung neuer Rechnungslegungsregeln, etwa zur Bilanzierung von Umsatzerlösen in IFRS 15 Erlöse aus Verträgen mit Kunden in 2014, zur Leasingbilanzierung in IFRS 16 Leasingverhältnisse in 2016 und zur bilanziellen Erfassung von Versicherungsprodukten in IFRS 17 Versicherungsverträge in 2017, sowie in verschiedenen aktuellen Standardsetzungsaktivitäten, wie bspw. dem Primary-Financial-Statements-Projekt, widerspiegelt.
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Dasaraju, Himachalam, and Mutyala Subramanyam. "India. Convergence of International Financial Reporting Standards: An Analysis of Issues in Developed and Developing Economies." In IFRS in a Global World, 201–16. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_15.

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Löw, Sabine. "Künftige Bilanzierung von versicherungstechnischen Rückstellungen nach einem International Financial Reporting Standard on Insurance Contracts." In Gewinnrealisierung und Rückstellungsbilanzierung bei Versicherungsunternehmen nach HGB und IFRS, 131–203. Wiesbaden: Deutscher Universitätsverlag, 2003. http://dx.doi.org/10.1007/978-3-322-81666-5_3.

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Broadening the influence of IFRS Standards." In International Corporate Reporting, 171–88. 5th edition. | Abingdon, Oxon ; New York, NY : Routledge, 2020. | Previous edition entered under: Clare B. Roberts.: Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-11.

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Dhankar, Raj S. "International Financial Reporting Standards." In Capital Markets and Investment Decision Making, 323–52. New Delhi: Springer India, 2019. http://dx.doi.org/10.1007/978-81-322-3748-8_20.

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Norton, Dewey. "International Financial Reporting Standards." In The Executive’s Guide to Financial Management, 275–84. New York: Palgrave Macmillan US, 2012. http://dx.doi.org/10.1007/978-1-137-51120-1_10.

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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Developing international financial reporting standards." In International Corporate Reporting, 101–23. 5th edition. | Abingdon, Oxon ; New York, NY : Routledge, 2020. | Previous edition entered under: Clare B. Roberts.: Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-8.

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Tomic, Katica. "Financial Reporting in Insurance and International Financial Reporting Standards." In AIDA Europe Research Series on Insurance Law and Regulation, 245–62. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-85817-9_11.

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AbstractFinancial reporting obligations for financial institutions, including insurance companies, have increased in recent years and insurers needs to stay up-to-date on the latest revisions of International Financial Reporting Standards and data reporting requirements and to comply with it. Many of these reporting obligations on listed and large non-listed insurers will benefit the insurance industry in the long term but it is challenging and costly task for insurance companies. The complexity of organizing high-quality data, transparent and structured reporting processes for different purposes (e.g., financial and regulatory reporting, CSR reporting, and many other types of reporting at local level) with internal and external stakeholders within a specified time frame, have become a strategic initiative, value-based investment, and opportunity for growth of insurance companies. To meet the various reporting requirements while overcoming reporting challenges, insurance companies need to ensure effective data governance and oversight in their reporting processes, which require considerable staff resources, and expertise in a wide variety of area, including appropriate IT architecture setup. In this chapter, we will analyze financial reporting obligations for insurance companies and evolution of the international accounting standards for the insurance industry. Moreover, we will discuss some practical issues facing insurers to comply with different regulatory, financial, and business reporting requirements to fulfill their reporting obligations.
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Conference papers on the topic "IFRS (International Financial Reporting Standards)"

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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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Fırat, Emine, and Hakan Seldüz. "The Role of Financial Reporting in Occurrence of Financial Crises: Are The Regulations Generated by International Financial Reporting Standards Suffic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00882.

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Financial liberalization politics are utilized to cope with the economic dimension of globalization. They had important roles in occurrence and outspread of financial crises; and economic crises were triggered by the spread of financial crises to real economy. Because of financial liberalization; financial sector grew disproportionately developing faster than real economy. As the financial tools and methods got diversified, the sanction power of national regulations weakened due to the global dimension and a functional auditing mechanism could not be established. This enabled creative accounting practices and financial reporting manipulations and caused financial reports to become misleading and decreased their reliability. It is claimed by many researchers, that financial reporting again played an important role in the occurrence and spreading of the 2008 crisis, despite the fundamental amendments laid down with IFRS in 2003 and the continual updates. This study, which is displaying the characteristic features of a qualitative research, is carried out mainly by literature review. A wide and comprehensive investigation is meticulously executed on IFRS versions and drafts, the related legislation and regulations and the results of the some important researches about the allied subjects. The role of financial reports in occurrence of financial crises has been displayed. The effects of IFRS on financial reports are explored especially in terms of realism, transparency and reliability. The adequacies of the regulations are discussed, the risky points are spotlighted and proposals are put forward to minimize these risks in accordance with the principals of corporate governance.
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Istrate, Luminita Gabriela. "International Financial Reporting Standards: A Pre-/Post-Ifrs Adoption Comparative Analysis." In Joint Conference ISMC 2018-ICLTIBM 2018 - 14th International Strategic Management Conference & 8th International Conference on Leadership, Technology, Innovation and Business Management. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.01.02.22.

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Ahmed Jibril, Maryam, and Modibbo Abubakar. "EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON CORPORATE FINANCING IN NIGERIAN BANKING INDUSTRY." In 6th Economics & Finance Conference, OECD Headquarters, Paris. International Institute of Social and Economic Sciences, 2016. http://dx.doi.org/10.20472/efc.2016.006.003.

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Fitriana, Avincennia Vindy. "Factors that Influence Countries in Fully Adopting International Financial Reporting Standards (IFRS)." In Proceedings of the Social and Humaniora Research Symposium (SoRes 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/sores-18.2019.19.

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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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Hamdan, Mahani, Mohammad Hairul Azrin Besar, Noor Amal Hayati Salleh, and Muhammad Anshari. "Small and Medium Enterprises & International Financial Reporting Standards (IFRS): Evidence from Emerging Economy." In 2021 International Conference on Sustainable Islamic Business and Finance. IEEE, 2021. http://dx.doi.org/10.1109/ieeeconf53626.2021.9686347.

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Patro, Ms Archana, and Dr V. K. Gupta. "Adoption of International Financial Reporting Standards (IFRS) in Accounting Curriculum in India - An Empirical Study." In Annual International Conferences on Accounting and Finance. Global Science & Technology Forum (GSTF), 2012. http://dx.doi.org/10.5176/2251-1997_af101.

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Kadar, Csaba. "Modelling Of Provision Under New International Financial And Reporting Standard (IFRS 9)." In 31st Conference on Modelling and Simulation. ECMS, 2017. http://dx.doi.org/10.7148/2017-0153.

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Sandoval-Mora, Karen Stefany, Pablo Alejandro Quezada-Sarmiento, and Monica Patricia Mayorga - Diaz. "Importance of the Adoption and Application of International Financial Reporting Standards IFRS in the Business Context." In 2019 14th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2019. http://dx.doi.org/10.23919/cisti.2019.8760676.

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Reports on the topic "IFRS (International Financial Reporting Standards)"

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Perera, Duminda, Ousmane Seidou, Jetal Agnihotri, Mohamed Rasmy, Vladimir Smakhtin, Paulin Coulibaly, and Hamid Mehmood. Flood Early Warning Systems: A Review Of Benefits, Challenges And Prospects. United Nations University Institute for Water, Environment and Health, August 2019. http://dx.doi.org/10.53328/mjfq3791.

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Floods are major water-related disasters that affect millions of people resulting in thousands of mortalities and billiondollar losses globally every year. Flood Early Warning Systems (FEWS) - one of the floods risk management measures - are currently operational in many countries. The UN Office for Disaster Risk Reduction recognises their importance and strongly advocates for an increase in their availability under the targets of the Sendai Framework for Disaster Risk Reduction, and Sustainable Development Goals (SDGs). However, despite widespread recognition of the importance of FEWS for disaster risk reduction (DRR), there’s a lack of information on their availability and status around the world, their benefits and costs, challenges and trends associated with their development. This report contributes to bridging these gaps by analyzing the responses to a comprehensive online survey with over 80 questions on various components of FEWS (risk knowledge, monitoring and forecasting, warning dissemination and communication, and response capabilities), investments into FEWS, their operational effectiveness, benefits, and challenges. FEWS were classified as technologically “basic”, “intermediate” and “advanced” depending on the existence and sophistication of FEWS` components such as hydrological data = collection systems, data transfer systems, flood forecasting methods, and early warning communication methods. The survey questionnaire was distributed to flood forecasting and warning centers around the globe; the primary focus was developing and least-developed countries (LDCs). The questionnaire is available here: https://inweh.unu.edu/questionnaireevaluation-of-flood-early-warning-systems/ and can be useful in its own right for similar studies at national or regional scales, in its current form or with case-specific modifications. Survey responses were received from 47 developing (including LDCs) and six developed countries. Additional information for some countries was extracted from available literature. Analysis of these data suggests the existence of an equal number of “intermediate” and “advanced” FEWS in surveyed river basins. While developing countries overall appear to progress well in FEWS implementation, LDCs are still lagging behind since most of them have “basic” FEWS. The difference between types of operational systems in developing and developed countries appear to be insignificant; presence of basic, intermediate or advanced FEWS depends on available investments for system developments and continuous financing for their operations, and there is evidence of more financial support — on the order of USD 100 million — to FEWS in developing countries thanks to international aid. However, training the staff and maintaining the FEWS for long-term operations are challenging. About 75% of responses indicate that river basins have inadequate hydrological network coverage and back-up equipment. Almost half of the responders indicated that their models are not advanced and accurate enough to produce reliable forecasts. Lack of technical expertise and limited skilled manpower to perform forecasts was cited by 50% of respondents. The primary reason for establishing FEWS, based on the survey, is to avoid property damage; minimizing causalities and agricultural losses appear to be secondary reasons. The range of the community benefited by FEWS varies, but 55% of FEWS operate in the range between 100,000 to 1 million of population. The number of flood disasters and their causalities has declined since the year 2000, while 50% of currently operating FEWS were established over the same period. This decline may be attributed to the combined DRR efforts, of which FEWS are an integral part. In lower-middle-income and low-income countries, economic losses due to flood disasters may be smaller in absolute terms, but they represent a higher percentage of such countries’ GDP. In high-income countries, higher flood-related losses accounted for a small percentage of their GDP. To improve global knowledge on FEWS status and implementation in the context of Sendai Framework and SDGs, the report’s recommendations include: i) coordinate global investments in FEWS development and standardise investment reporting; ii) establish an international hub to monitor the status of FEWS in collaboration with the national responsible agencies. This will support the sharing of FEWS-related information for accelerated global progress in DRR; iii) develop a comprehensive, index-based ranking system for FEWS according to their effectiveness in flood disaster mitigation. This will provide clear standards and a roadmap for improving FEWS’ effectiveness, and iv) improve coordination between institutions responsible for flood forecasting and those responsible for communicating warnings and community preparedness and awareness.
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