Relevant bibliographies by topics / IFRS standards

Contents

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

Academic literature on the topic 'IFRS standards'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 July 2025

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Journal articles on the topic "IFRS standards"

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

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Dr.Jayashree, R. Kotnal. "Awareness & perception of chartered accountants & tax practitioner for the adoption of IFRS in Vijayapur districts." International Journal of Educational Research and Development 1, no. 4 (2022): 01–06. https://doi.org/10.5281/zenodo.7118801.

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Abstract In the present era of globalization, more than 3600 multinational companies are establishing their businesses in the different sectors in India. These Indian business firms are presenting financial statements as per IFRSs, Indian GAAPs, USGAAPs, Japan GAAP, etc., With a view to avoid this kind of inconvenience, the accounting bodies across the world are working towards a standard set of accounting policies, valuation norms and disclosure requirements. In this scenario there is a requirement of transition from Indian GAAP to IFRS for India in all the sectors. An upcoming economy on wor
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Zhang, Mingke. "Chinese Accounting Standards Convergence with International Financial Reporting Standards." Advances in Economics, Management and Political Sciences 114, no. 1 (2024): 162–68. http://dx.doi.org/10.54254/2754-1169/114/2024bj0182.

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As the global economy becomes more integrated, Chinese Accounting Standards (CAS) are gradually moving towards convergence with International Financial Reporting Standards (IFRS). So far, CAS and IFRS do still have a number of variations including content, format and setup mechanisms. This paper analyzes three main differences in the content between CAS and IFRS regarding the financial instrument, biological asset, and lease measurement. These differences may cause problems for international practitioners and investors. In addition, the paper discusses the influences of the global convergence
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Mulyany, Ratna. "SOME NOTES ON IFRS CONVERGENCE AND THE ISLAMIC FINANCIAL INDUSTRY." Jurnal Akuntansi Indonesia 7, no. 1 (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 Audit
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Krishna, Kumar. "IFRS- Challenging and Opportunities in Global Accounting." ACCST RESEARCH JOURNAL XX, no. 3, July 2022 (2022): 5–12. https://doi.org/10.5281/zenodo.7788936.

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&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<em> In the present era of globalization and liberalization the world has&nbsp;become an economic village. A number of multinational companies are establishing their business in emerging economies and are increasingly accessing the global markets to fulfill their capital needs by getting their securities listed on the stock exchanges outside their own country. Such environment requires uniform accounting standards for global business. To deal with such issues, one global accounting standard for reporting financial statement i.e. IFRS was&nbsp;dev
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Misrofingah, Misrofingah, Ela Widasari, Rudiyanto Rudiyanto, Hanifah Hanifah, and Herlina Herlina. "Challenges and Opportunities for Implementing IFRS Standards Globally." Journal Markcount Finance 2, no. 2 (2024): 274–84. https://doi.org/10.70177/jmf.v2i2.1290.

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Globally, the implementation of International Financial Reporting Standards (IFRS) offers many opportunities and challenges. Although IFRS standards aim to increase transparency and consistency in financial reporting worldwide, their implementation faces many challenges. One of the main challenges is differences in existing national accounting systems, which often require major adjustments to meet IFRS standards. Infrastructure and training readiness are additional issues. Many businesses, especially in developing countries, face difficulties in adopting the necessary technology and training s
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Lulu Khansa Komala and Murtanto. "ANALYSIS OF SUSTAINABILITY REPORT STANDARDS AND ADJUSTMENT OF IFRS S1 & IFRS S2 STANDARDS IMPLEMENTATION." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 2, no. 5 (2024): 1643–57. http://dx.doi.org/10.61990/ijamesc.v2i5.291.

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This paper aims to present the results of the analysis of the sustainability report standards currently used by PT Indofood CBP Sukses Makmur Tbk and to evaluate the adjustments needed to implement IFRS S1 and IFRS S2 standards. The research was conducted using a qualitative descriptive method, utilizing narrative or descriptive data obtained from literature research. PT Indofood CBP Sukses Makmur Tbk was selected as the unit of analysis for this study. The research results indicate that there are significant differences between the sustainability report of PT Indofood CBP Sukses Makmur Tbk, w
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Saddam Catea Hashim. "The Role Of International Financial Reporting Standards (IFRS) In Enhancing The Quality Of Financial Reporting Applied Research In a Sample Of Iraqi Banks Listed On The Iraq Stock Exchange." Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi 2, no. 3 (2024): 01–26. http://dx.doi.org/10.61132/anggaran.v2i3.681.

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The aim of the research is to show the importance of applying IFRS standards at the international and local levels in Iraqi banks and its reflection. This research used statistical methods and indicators, as the data were collected through the distribution of questionnaires to a sample of international development banks, and Gulf commercial banks, to accountants and auditors working in Iraq, where they were distributed to (226) participants and analyzed using SPSS v 26 and Amos v 26, as well as a study comparing the impact of the application of IFRS-9 before and after by analyzing the financia
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Liu, Chunhui, Lee J. Yao, and Michelle Y. M. Yao. "Value Relevance Change Under International Accounting Standards: An Empirical Study of Peru." Review of Pacific Basin Financial Markets and Policies 15, no. 02 (2012): 1150008. http://dx.doi.org/10.1142/s0219091511500081.

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In face of broad adoption of International Financial Reporting Standards (IFRS), the Securities and Exchange Commission (SEC) is considering its quality and acceptability. This paper reports a study that examines changes in value relevance with a sample of Peru firms mandated to use international accounting standards between 1999 and 2007. The period under study is broken into a period of International Accounting Standards (IAS) between 1999 and 2001, a period of early IFRS between 2002 and 2004, and a more recent period of IFRS between 2005 and 2007 by major changes to accounting standards. T
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Dissertations / Theses on the topic "IFRS standards"

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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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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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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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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 impl
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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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Čontošová, Katarína. "Bilanční politika účetních jednotek sestavujících účetní závěrku dle IFRS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402013.

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The diploma thesis deals with the design of measures to prevent accounting fraud for units compiling IFRS financial statements. The thesis is divided into three parts. The first part describes the theory of creating international harmonization of accounting systems. The second part is devoted to the analysis and description of selected, the most frequently used international accounting standards, from which the part of own solutions is based. The third part, own solution proposals, deals with the application of the analytical part to a specific selected company, ČD Cargo, a. s. Differences bet
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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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Zons, Michael. "Value Based Management und IAS/IFRS im Schadenversicherungsunternehmen." Lohmar [u.a.] : Eul, 2006. http://deposit.ddb.de/cgi-bin/dokserv?id=2776978&prov=M&dok_var=1&dok_ext=htm.

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Cotti, Thomas. "IFRS 4 Aktueller Stand und zukünftige Entwicklungstendenzen /." St. Gallen, 2006. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01649433002/$FILE/01649433002.pdf.

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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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Books on the topic "IFRS standards"

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

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

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Bragg, Steven M. IFRS made easy. Wiley, 2011.

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Weygandt, Jerry J. Financial accounting: IFRS. 3rd ed. John Wiley & Sons, Inc., 2015.

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Malickaya, Viktoriya, Tat'yana Morozova, and Vladimir Shirobokov. International Financial Reporting Standards. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1870563.

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The textbook contains a structured presentation of International Financial Reporting Standards (IFRS): IFRS (IAS) 1 "Presentation of Financial Statements", IFRS (IAS) 7 "Statement of Cash Flows", IFRS (IAS) 34 "Interim Financial Statements", IFRS (IAS) 10 "Events after the reporting period", IFRS (IAS) 23 "Borrowing Costs", IFRS (IAS) 33 "Earnings per share".&#x0D; The publication contains fragments of information disclosure in financial statements in accordance with IFRS for more than 20 Russian companies. The choice of financial statements of companies is solely a subjective judgment of the
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Johnson, Barry. Understanding new IFRSs for 2009: A guide to IAS 1 (revised), IAS 27 (revised), IFRS 3 (revised) and IFRS 8. CCH, 2008.

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

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Shuv, Shelomi. Ḥeshbonaʼut finansit ḥadashah: IFRS. Globus ha-sifriyah, 2007.

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Russo, Raimondo Lo. Normes IFRS européennes. Larcier, 2011.

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P, Catty James, ed. IFRS fair value guide. Wiley, 2010.

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Book chapters on the topic "IFRS standards"

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Schwarzbichler, Martin, Christian Steiner, and Daniel Turnheim. "New IFRS Standards." In Financial Steering. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-75762-9_10.

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Kümpel, Thomas, and René Pollmann. "Wesentliche Standards zur Konzernrechnungslegung." In Grundzüge der IFRS-Konzernrechnungslegung. Springer Fachmedien Wiesbaden, 2013. http://dx.doi.org/10.1007/978-3-658-03783-3_2.

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Benhayoun, Issam. "Leases (IFRS 16)." In International Financial Reporting Standards in the MENA Region. Routledge, 2024. https://doi.org/10.4324/9781003500186-4.

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Abdelqader, Muath, Tamer K. Darwish, and Khalil Nimer. "International Financial Reporting Standards (IFRS)." In Corporate Governance and IFRS in the Middle East. Routledge, 2022. http://dx.doi.org/10.4324/9781003211556-3.

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Lesmanaputri, Evilia, Yie Ke Feliana, and Stefanus Budy Widjaja Subali. "The Effect of Convergence to International Financial Accounting Standards on Information Asymmetry–Evidence from Indonesian Companies Listed in the IDX from 2015–2019." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_8.

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AbstractSince 1994, Indonesian financial accounting standards has referred to as International Accounting Standards/IAS (or International Financial Reporting Standards/IFRS started in 2001). Then, as a G20 member commitment, Indonesia took a more major step by developing standards that have been convergence to IFRS since 2009. A special breakthrough was done in 2015 as the gap between the IFRS, and Indonesian Financial Accounting Standards is only one year. Higher quality of accounting standards and financial reporting information is expected to decrease the information asymmetry in the capita
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Weetman, Pauline, Ioannis Tsalavoutas, and Paul Gordon. "Broadening the influence of IFRS Standards." In International Corporate Reporting. Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-11.

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Jendreck, Annekatrin. "Problemstellung." In Die Rolle von Unternehmen im IFRS-Standardsetzungsprozess. 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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Maggioni, Massimiliano, and Giuseppe Turchetti. "International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS)." In Springer Texts in Business and Economics. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-319-52851-9_28.

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

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Heno, Rudolf. "Die Kapitalflussrechnung nach HGB und IFRS." In Jahresabschluss nach Handelsrecht, Steuerrecht und internationalen Standards (IFRS). Physica-Verlag HD, 2006. http://dx.doi.org/10.1007/3-7908-1720-1_18.

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Conference papers on the topic "IFRS standards"

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Toussaint, Ernst. "Galvanizing, Primer Adhesion Test and beyond." In Coatings+ 2019. SSPC, 2019. https://doi.org/10.5006/s2019-00054.

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Abstract Life safety is the mantra of National Fire Protection Association (NFPA) 101 which is embraced by all in the fire protection industry. The approach to life safety has disseminated now into steel protection. Hot dipped galvanized members are being used more frequently in commercial buildings which require hourly ratings for fire protection. Preparing hot dipped galvanizing that have been protected in accordance with ASTM A123 “Standard Specification for Zinc (Hot-Dip Galvanized) Coatings on Iron and Steel Products” for primer application require certain surface preparation techniques t
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Strickland, L. N. "Mitigation of Tubing and Mandrel Failures in High Volume Gas Lift Oil Wells, Thompson Field, Fort Bend County, Texas." In CORROSION 1992. NACE International, 1992. https://doi.org/10.5006/c1992-92070.

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Abstract Four variations of API 8-Round J-55 couplings were evaluated for application with internally plastic coated (IPC) API J-55 grade tubing versus one string of API 8-Round J-55 grade tubing containing an internal fiberglass reinforced plastic (IFRP) sleeve and rubber seal ring in the coupling. The IFRP sleeved API 8-Round tubing proved to be the most cost effective system for application in high volume high velocity gas lift well to combat erosion- corrosion in the subject field test program. Standard gas lift mandrels were not acceptable for the bottom two or three "working" valves in h
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Neogi, Natasha, Mallory Graydon, Jon Holbrook, Jeffrey Maddalon, and Frank McCormick. "Enabling Novel Collaborative Control Paradigms between Humans and Machines in Electric Vertical Takeoff and Landing (eVTOL) Aircraft." In Vertical Flight Society 81st Annual Forum and Technology Display. The Vertical Flight Society, 2025. https://doi.org/10.4050/f-0081-2025-359.

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Electric Vertical Takeoff and Landing (eVTOL) vehicles undergoing advanced air mobility (AAM) operations feature increasingly autonomous systems (IAS) with non-traditional role allocations. Ensuring the safety of these operations and their novel human–machine teaming (HMT) paradigms requires an appropriate body of knowledge created through relevant, reproducible research. In this paper, we briefly examine the meaning of teaming; current regulation, standards, and guidance; and the knowledge required to build resilient HMTs before turning our attention to how this knowledge is being created by
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Hotnogu, Marius. "Analysis of IFRS 15: current implications of revenue reporting from customer contracts on the financial environment." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.16.

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In the context of significant transformations in the field of accounting and financial reporting, the adoption and implementation of IFRS standards, especially IFRS 15, have become essential for companies worldwide, including those in the Republic of Moldova. The purpose of this research is to assess the impact of implementing IFRS 15 on revenue reporting and to highlight the importance of these changes in the international financial environment, with a particular focus on the specific context of the Republic of Moldova. The research methods used include detailed analysis of IFRS 15 and releva
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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. 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
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Barreto, Ismael Gomes, and Oséias Guimarães Thomaz. "Commentary Letter Model: IFRS S1 Standard - General requirements for disclosure of sustainability related financial information." In I Seven Agricultural Sciences Congress. Seven Congress, 2024. http://dx.doi.org/10.56238/icongresssevenagriculturalsciences-006.

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The text analyzes the comment letters on the IFRS Sustainability standards, highlighting IFRS S1, which, as of January 2024, requires information on sustainability risks and opportunities in the financial statements. The analysis identifies a point of disagreement regarding the objective of the standard, emphasizing the need for information on environmental damage, and a point of agreement on the Conceptual Foundations, which clarify the applicability of the standards in organizational operations.
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Honková, Irena. "Process of Implementation of International Financial Standards (IFRS)." In Hradec Economic Days 2018, edited by Petra Maresova, Pavel Jedlicka, and Ivan Soukal. University of Hradec Kralove, 2018. http://dx.doi.org/10.36689/uhk/hed/2018-01-031.

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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 a
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Lapitkaia, Liudmila. "Analysis of changes in International Financial Reporting Standard (IFRS) for small and medium-sized entities." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.34.

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Since the publication of the IFRS for Small and Medium-sized enterprises in 2009, significant changes have taken place in the global economy, which contributed to the introduction of changes to this standard in 2015, 2018 and the International Accounting Standards Board opened consultations on the proposed modifications to IFRS for small and medium-sized enterprises. Proposals for the modification of this standard relate to 21 sections out of 35, which comprise IFRS for small and medium-sized enterprises. After analyzing the changes submitted by the International Accounting Standards Board to
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Radojević, Aleksandra, and Biljana Jovković. "MEĐUNARODNI STANDARDI FINANSIJSKOG IZVEŠTAVANJA U REPUBLICI SRBIJI I ZEMLJAMA OKRUŽENJA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.367r.

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The harmonization of financial reporting standards at the international level is of exceptional importance for numerous users of financial statements in the context of business globalization. Full International Financial Reporting Standards and the International Financial Reporting Standard for Small and Medium-sized Entities are widely adopted and serve as the foundation for financial reporting by reporting entities in a large number of countries worldwide. The objective of this research is to identify the similarities and differences in the application of full IFRS and IFRS for SMEs in the R
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Reports on the topic "IFRS standards"

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Dejuan-Bitria, Daniel, Wayne R. Landsman, Sergio Mayordomo, and Irene Roibás. How do changes in financial reporting standards affect relationship lending? Banco de España, 2024. http://dx.doi.org/10.53479/37892.

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This paper analyses the effect of the expected credit loss model under IFRS 9 on relationship lending in Spain. We document that relationship exclusivity between a bank and a firm has a positive effect on the growth of credit. However, this positive effect is significantly reduced after implementation of IFRS 9. We estimate that in 2018 the negative impact of IFRS 9 on relationship lending led to a reduction in credit to Spanish non-financial firms of 2.8% of their total outstanding credit, suggesting a sizeable effect on the availability of credit. For borrowers with Stage 1 loans, we show th
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Saba, Tania, Anne-Marie Hubert, and Myriam Bernet. Construire les nouvelles normes en matière de capital humain : explorer les intersections entre l’avenir du travail et l’intelligence artificielle. Observatoire international sur les impacts sociétaux de l'intelligence artificielle et du numérique, 2025. https://doi.org/10.61737/hodm2187.

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Ce rapport explore l’évolution du paysage de la finance durable, façonné par l’intégration croissante de considérations sociales dans les systèmes financiers mondiaux. Les banques centrales accordent de plus en plus la priorité aux risques liés au climat et à la perte de biodiversité dans leurs processus décisionnels, s’alignant ainsi sur les accords internationaux tels que l’Accord de Paris (2015) et l’Accord de Kunming-Montréal (2022). En même temps, les investisseurs exigent des informations financières et non financières fiables et complètes pour évaluer efficacement les risques et les opp
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Tzonev, Nick, and Eric Pesty. PR-396-113704-R02 Methods for Detection of Gases and VOCs from Floating Roofs of Aboveground Storage Tanks. Pipeline Research Council International, Inc. (PRCI), 2013. http://dx.doi.org/10.55274/r0010794.

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Describes the development of an automated system that can effectively replace the EPA-mandated in-service and out-of-service inspections of the Internal Floating Roofs (IFR) in Aboveground Storage Tanks (ASTs). The ultimate goal is to increase the internal inspection interval to twenty (20) years, which would coincide with the interval used by the American Petroleum Institute's (API) Standard 653 for out-of-service general mechanical inspection of the entire tank. Extending the IFR internal inspection interval will eliminate the negative elements associated with additional AST entry events and
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Sibieta, Luke, and Christine Farquharson. IFS response to the Prime Minister's proposed Advanced British Standard education reform. The IFS, 2023. http://dx.doi.org/10.1920/co.ifs.2023.0038.

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Sibieta, Luke, and Christine Farquharson. IFS response to the Prime Minister's proposed Advanced British Standard education reform. The IFS, 2023. http://dx.doi.org/10.1920/co.ifs.2023.0072.

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