Log in

Relevant bibliographies by topics / IFRS standards / Journal articles

To see the other types of publications on this topic, follow the link: IFRS standards.

Journal articles on the topic 'IFRS standards'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'IFRS standards.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

2

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

5

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

Abstract:

             <em> In the present era of globalization and liberalization the world has 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 dev

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

11

Huong, Pham Hoai. "Vietnam’s path to converging with international accounting standards." Corporate Ownership and Control 14, no. 1 (2016): 644–55. http://dx.doi.org/10.22495/cocv14i1c4art11.

Full text

Abstract:

This research investigates Vietnam’s approach to converging with international accounting standards using a variety of de jure convergence scores between Vietnamese Accounting Standards (‘VAS’) and International Accounting Standards/International Financial Reporting Standards (‘IAS/IFRS’), such as full convergence, partial convergence and non-convergence. Vietnam’s initial approach to converging with IAS/IFRS is one of selecting suitable IAS/IFRS issues to fully adopt, but there are few VAS issues modified from IAS/IFRS. The level of convergence between VAS and their equivalent IAS/IFRS is qui

APA, Harvard, Vancouver, ISO, and other styles

12

Borker, David R. "Stepped-Up Progress On IFRS In Russia: History In The Making." International Business & Economics Research Journal (IBER) 11, no. 2 (2012): 255. http://dx.doi.org/10.19030/iber.v11i2.6795.

Full text

Abstract:

Starting in May 2010 new Russian legislation and other events have raised expectations of an accelerated adoption of International Financial Reporting Standards (IFRS) starting January 2012. These events are examined in the context of the International Accounting Standards Board (IASB) and IFRS, the importance of adopting IFRS for Russia, relevant Russian cultural and geopolitical issues surrounding adoption, and the status of existing Russian Accounting Standards. The need for establishing support mechanisms, specifically, effective local standards setting bodies and a supportive institutiona

APA, Harvard, Vancouver, ISO, and other styles

13

Gbadebo, Adedeji Daniel, and Majeed Ibrahim. "ACCOUNTING REGULATIONS AND STANDARDS: THE DEVELOPMENT AND BENEFITS OF IFRS IN NIGERIA." International Journal of Social and Educational Innovation 11, no. 22 (2024): 216–32. https://doi.org/10.5281/zenodo.14673440.

Full text

Abstract:

International Financial Reporting Standards (IFRS) - a set of high-quality standards introduced by the International Accounting Standards Board in 2001 and have since been adopted by many developed countries for their accounting information system. The IFRS were inaugurated due to the global drive to ensure unified accounting reporting procedures across-country boundaries. Many accounting standards have taken the form of IFRS. Several emerging market economies have officially adopted and implemented use of the IFRS to attract an increase in foreign (and mostly, institutional) investments. The

APA, Harvard, Vancouver, ISO, and other styles

14

Miah, Muhammad Shahin, Haiyan Jiang, Asheq Rahman, and Warwick Stent. "Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia." Accounting Research Journal 33, no. 1 (2020): 186–216. http://dx.doi.org/10.1108/arj-06-2018-0103.

Full text

Abstract:

Purpose This paper aims to investigate the association between International Financial Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and non-specialist auditors. Design/methodology/approach The authors measure IFRS effort by using differences between local GAAP and IFRS. More specifically, they measure the differences in the balances of accounts that are prepared under IFRS as opposed to the previously used Australian Accounting Standards Board (

APA, Harvard, Vancouver, ISO, and other styles

15

V, Ilakkiya. "The Evolution Of International Financial Reporting Standards (IFRS) And Its Impact On Global Business Practices." IOSR Journal of Economics and Finance 15, no. 5 (2024): 59–68. http://dx.doi.org/10.9790/5933-1505035968.

Full text

Abstract:

The International Financial Reporting Standards (IFRS) have undergone significant evolution over the years, shaping the financial reporting on a global scale. The journey of IFRS began with the establishment of the International Accounting Standards Committee (IASC) in 1973, which laid the foundation for international accounting harmonization. Over time, the IASC transformed into the International Accounting Standards Board (IASB), which took on the responsibility of developing and issuing IFRS. The adoption of IFRS has become increasingly widespread, with many countries around the world eithe

APA, Harvard, Vancouver, ISO, and other styles

16

Nguyen, Van Thi Hong, Co Trong Nguyen, Anh Ngoc Mai, and Ha Ngoc Dao. "Benefits and costs of adopting international financial reporting standards." International Journal of Management and Sustainability 12, no. 2 (2023): 105–13. http://dx.doi.org/10.18488/11.v12i2.3279.

Full text

Abstract:

The application of international financial reporting standards (IFRS) plays an important role in improving the quality of enterprises’ financial statements. At the same time, adopting IFRS makes it easier for companies to access foreign capital. Therefore, the use of IFRS is indispensable for Vietnamese enterprises, especially for companies listed on the stock market. This study was conducted to evaluate the effects of benefits and costs on Vietnamese enterprises’ choice to adopt IFRS. The research surveyed 157 companies. The results of regression analysis using Statistical Package for Social

APA, Harvard, Vancouver, ISO, and other styles

17

Turner, Elizabeth H., and Clark M. Wheatley. "Cost–Benefit Analysis of International Financial Reporting Standard and Russian Accounting Standard Integration: What Does Comparability Cost?" Journal of Risk and Financial Management 17, no. 7 (2024): 287. http://dx.doi.org/10.3390/jrfm17070287.

Full text

Abstract:

In Russia, firms with consolidated financial statements must produce financial statements in both RAS (Russian accounting standards) and IFRS (international financial reporting standards). Unconsolidated SMEs are only required to use RAS. Using hand-collected data from 2010–2013 (pre- and post-IFRS adoption periods), we find income measures under RAS are converging to income measures under IFRS. The quality of earnings exhibits no change under IFRS, while RAS earnings are being managed upward for firms that have adopted IFRS and downward for firms that have not adopted IFRS. The relative varia

APA, Harvard, Vancouver, ISO, and other styles

18

Stanković, Predrag, and Dragomir Dimitrijević. "International financial reporting standards as the basis of financial reporting for listed companies." Anali Ekonomskog fakulteta u Subotici, no. 00 (2025): 55. https://doi.org/10.5937/aneksub2500005s.

Full text

Abstract:

Purpose: The research explores the specificities and differences in the application of International Financial Reporting Standards (IFRS) as the basis for financial reporting by listed companies worldwide. The primary issue addressed is the inconsistency in IFRS application across countries, despite its global significance for the transparency and comparability of financial statements. Methodology: Methodologically, the research relies on the analysis of 168 jurisdictions whose profiles are available on the IFRS Foundation's website. Data on the extent of IFRS application in domestic and forei

APA, Harvard, Vancouver, ISO, and other styles

19

Talekar, P. R. "International Financial Reporting Standards (Ifrs) Adaptions and Implications in India." International Journal of Advance and Applied Research 5, no. 10 (2024): 60–63. https://doi.org/10.5281/zenodo.11298953.

Full text

Abstract:

The International Financial Reporting Standards (IFRS), overseen by the International Accounting Standards Board (IASB), represent a globally accepted framework for financial reporting. With adoption spanning over 140 countries, IFRS aims to enhance consistency, transparency, and comparability in financial statements, fostering a better understanding of companies operating across diverse regions. This paper investigates the historical evolution of IFRS in India, examining its impact on financial reporting practices and the challenges encountered during its adoption. Utilizing secondary data fr

APA, Harvard, Vancouver, ISO, and other styles

20

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 (2016): 51–57. http://dx.doi.org/10.1515/sbe-2016-0020.

Full text

Abstract:

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 I

APA, Harvard, Vancouver, ISO, and other styles

21

Smertina, E., and E. Andriasyan. "Comparative characteristics of application of international standards of financial reporting and Russian accounting standards in modern conditions." Bulletin of Science and Practice, no. 5 (May 14, 2017): 233–38. https://doi.org/10.5281/zenodo.579759.

Full text

Abstract:

Lately we often hear that IFRS is almost no different, but this is a fallacy and in this article we will understand what what exactly are the differences and how they are important. The first impression of Russian accountants with familiarity with IFRS is deceptive. On the one hand, many of the provisions in accounting look similar. On the other – it is unclear why for the development of IFRS have a lot to learn, the salaries of accountants higher than the average, and services on the market are expensive. What are the main differences between IFRS and the company?

APA, Harvard, Vancouver, ISO, and other styles

22

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

Full text

Abstract:

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 show

APA, Harvard, Vancouver, ISO, and other styles

23

Moser, Randy. "IFRS and convergence in China and the USA." Journal of Technology Management in China 9, no. 1 (2014): 56–66. http://dx.doi.org/10.1108/jtmc-12-2013-0042.

Full text

Abstract:

Purpose – The purpose of this paper is to perform a brief examination of International Financial Reporting Standards (IFRS) and the progress towards IFRS convergence in the accounting environments of China and the USA, providing useful information on the current status and future of IFRS convergence in these countries. Design/methodology/approach – A range of IFRS-related literature from 1993 to 2013 was analyzed to provide the current status of IFRS and to determine the past, present and future of IFRS convergence in the country examinations. Findings – IFRS convergence and adoption has occur

APA, Harvard, Vancouver, ISO, and other styles

24

Yu, Gwen, and Aida Sijamic Wahid. "Accounting Standards and International Portfolio Holdings." Accounting Review 89, no. 5 (2014): 1895–930. http://dx.doi.org/10.2308/accr-50801.

Full text

Abstract:

ABSTRACT Do differences in countries' accounting standards affect global investment decisions? We explore this question by examining how accounting distance, the difference in the accounting standards used in the investor's and the investee's countries, affects the asset allocation decisions of global mutual funds. We find that investors tend to underweight investees with greater accounting distance. Using the mandatory adoption of International Financial Reporting Standards (IFRS) as an event that changed the accounting standards of various country-pairs, we examine how two sources of changes

APA, Harvard, Vancouver, ISO, and other styles

25

IGNATOVA, Irina O. "Development of Sustainability Disclosure Standards as the IFRS Foundation's new area of activities." Finance and Credit 30, no. 5 (2024): 1061–74. http://dx.doi.org/10.24891/fc.30.5.1061.

Full text

Abstract:

Subject. This article investigates the Sustainability Disclosure Standards developed by the IFRS Foundation. Objectives. The article aims to explore the history of creating IFRS S1 and IFRS S2 Sustainability Disclosure Standards as well as analyze their contents. Methods. For the study, I used detailing, generalization, deduction, systematization, description, and comparison. Results. The article identifies the expansion of the powers of the IFRS Foundation that is now engaged in the development of not International Financial Reporting Standards only but Sustainability Disclosure Standards, as

APA, Harvard, Vancouver, ISO, and other styles

26

Syafei, Jasmina. "INVESTIGASI PERSEPSI MAHASISWA AKUNTANSI TERHADAP INTERNATIONAL FINANCIAL REPORTING STANDARDS." JURNAL AL-IQTISHAD 11, no. 1 (2017): 1. http://dx.doi.org/10.24014/jiq.v11i1.3119.

Full text

Abstract:

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 variabe

APA, Harvard, Vancouver, ISO, and other styles

27

Nguyen, PhuGiang Nguyen Thi Lan Phuong Hoang Thi Tam Dao Ngoc Ha. "Evaluation Of The Pre-Adoptionperiod IFRS in Vietnam - Difficulties And Factors Affecting The Application Of IFRS." Multicultural Education 8, no. 1 (2022): 274. https://doi.org/10.5281/zenodo.5948784.

Full text

Abstract:

<em>The purpose of this study is to investigate whether the application of International Financial Reporting Standard (IFRS) increases the transparency of information in the financial statements of listed companies in Vietnam. The study also seeks to identify firms' motivations for voluntarily adopting IFRS in the pre-adoption period and provides recommendations and solutions on the roadmap for IFRS application in Vietnam.</em> <em>The study utilises logistic and linear regressions to test the hypothetical relations set up in the study.The study was conducted as follows: (1) First, we rese

APA, Harvard, Vancouver, ISO, and other styles

28

Sabirova, Zaynab Qadambayevna. "COMPARATIVE ANALYSIS OF METHODS OF TRANSFORMATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH INTERNATIONAL FINANCIAL STANDARDS." Eurasian Journal of Academic Research 1, no. 3 (2021): 341–44. https://doi.org/10.5281/zenodo.4968763.

Full text

Abstract:

Transformation of financial statements prepared in accordance with national accounting standards into international financial reporting standards is one of the most pressing issues today. Therefore, in this article, I will explain the advantages and disadvantages of comparing IFRS financial reporting methods, the steps of preparing IFRS financial statements, and the differences between IFRS and IFRS.

APA, Harvard, Vancouver, ISO, and other styles

29

Singhania, Monica, and P. K. Gupta. "Globalisation of accounting standards and competitive posture of Indian companies." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 2 (2011): 279–90. http://dx.doi.org/10.11118/actaun201159020279.

Full text

Abstract:

Unification of the global financial reporting system is essential to enable comparability of financial statements at the international level in post crisis competitive environment. IFRSs are increasingly gaining acceptance as global accounting standards. With European Union adopting the IFRS in 2005, as on date over 116 countries have already either converged their accounting standards with IFRS or adopted IFRS as such and many more are in the process. Countries refusing IFRS are likely to be viewed as more risky by the international investors thereby affecting the inflow of capital to such co

APA, Harvard, Vancouver, ISO, and other styles

30

Kusuma, Kezia Nabella, and Lindawati Gani. "Implementation of Published Ifrs S1 and S2 Standards Globaly." Dinasti International Journal of Economics, Finance & Accounting 5, no. 3 (2024): 943–54. https://doi.org/10.38035/dijefa.v5i3.2734.

Full text

Abstract:

The aim of this research is to evaluate company sustainability reporting based on IFRS S1 and S2 standards. Furthermore, this evaluation will ultimately produce recommendations for the company so that the company can maximize improvement efforts in producing sustainability reports according to standards for the coming financial year. The research will be conducted using qualitative methods. Researchers will evaluate the disclosure of Company Sustainability Reports using IFRS S1 and S2 guidelines. Evaluation is carried out by comparing the Sustainability Report of PT. Bank Mandiri in 2023 with

APA, Harvard, Vancouver, ISO, and other styles

31

Al-Refiay, Hussen Amran Naji, Sinan Salem Kasim Al-Shaikh, and Azher Subhi Abdulhussein. "The International Financial Reporting Standards (IFRS) adoption and value relevance." Corporate and Business Strategy Review 4, no. 1 (2023): 69–86. http://dx.doi.org/10.22495/cbsrv4i1art7.

Full text

Abstract:

This research examines the impact of the International Financial Reporting Standards (IFRS) on value relevance (VR). It is reported that most previous studies that address value relevance relationships with the IFRS have found conflicting results. For example, a reduction in VR in the US but it enhances in most reviewed studies (Gao et al., 2022). According to the findings, the impact of implementing IFRS varies from country to country. In the UK, the IFRS adoption has decreased the book value (BV) while in France and Germany, has increased. After adopting IFRS during the financial crisis, the

APA, Harvard, Vancouver, ISO, and other styles

32

Dewi, Murdiyati, and Azizah Kamiliya. "IFRS Sustainability Standards Implementation Readiness: Does Board of Directors Matters?" Journal of Auditing, Finance, and Forensic Accounting 13, no. 1 (2025): 91–109. https://doi.org/10.21107/jaffa.v13i1.29839.

Full text

Abstract:

Sustainability disclosure remains a dynamic and expanding area of research, particularly in light of the recent issuance of international sustainability standards, IFRS S1 and IFRS S2. This study investigates the effect of board size on a company’s readiness to implement sustainability disclosure in accordance with IFRS S1 and IFRS S2. Furthermore, it examines whether the presence of independent directors moderates the relationship between board size and readiness for sustainability disclosure under these standards. The research sample consists of non-financial companies listed on the Indonesi

APA, Harvard, Vancouver, ISO, and other styles

33

Sheraliev, Hayrulla Karimovich. "The Practice Of Preparing Financial Statements On The Basis Of IFRS." American Journal of Management and Economics Innovations 03, no. 01 (2021): 47–50. http://dx.doi.org/10.37547/tajmei/volume03issue01-11.

Full text

Abstract:

IFRS regulates the preparation of financial statements, and the standards reflect only the rules for the preparation of financial statements in accordance with IFRS. The transfer of banks’ financial statements from National Accounting Standards (NAS) to International Financial Reporting Standards (IFRS) is a multi-stage and time-consuming procedure. Thus, the standards define and define the issues of recognition, measurement and publication of various reporting items in all business entities, including banks. Therefore, it is necessary to study the methods of preparation of financial statement

APA, Harvard, Vancouver, ISO, and other styles

34

Arwani, Agus. "The implementation of IFRS in Indonesian Islamic accounting." Journal of Economics, Business & Accountancy Ventura 21, no. 3 (2019): 361. http://dx.doi.org/10.14414/jebav.v21i3.1254.

Full text

Abstract:

This research examines the IFRS implementation in Indonesian Islamic accounting. It employs a literature review method to systematically explain the accounting theory, the Islamic Financial Accounting Standards, and International Financial Reporting Standards (IFRS). This study concludes that there is a conflict between the International Financial Reporting Standards (IFRS) and some Islamic principles which has not been yet resolved. The Islamic accounting is also facing some complex issues related to the convergence of International Financial Reporting Standards in Indonesia due to incorrect

APA, Harvard, Vancouver, ISO, and other styles

35

Efretuei, Ekaete. "International Financial Reporting Standards and sales manipulation in failed firms." FINANCIAL REPORTING, no. 1 (June 2025): 51–79. https://doi.org/10.3280/fr202516191.

Full text

Abstract:

Purpose: I examine whether sales manipulation in failed firms that adopted the International Financial Reporting Standards (IFRS) differ from that of failed firms that did not. This inquiry is motivated by a paucity of research on the consequences of IFRS reporting for failed firms given the recent changes in accounting standards affecting revenue recognition and normal levels of cash flows. Design/methodology/approach: Using a sample of United Kingdom (UK) firms that declared bankruptcy between 2006 and 2016, I apply regression analysis and a difference-in-differences approach to assess wheth

APA, Harvard, Vancouver, ISO, and other styles

36

Osamwonyi, Ohonba, Josiah Mary, and Gbenga Ekundayo. "INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN SELECTED AFRICAN COUNTRIES." DIEM Dubrovnik International Economic Meeting 8, no. 1 (2023): 113–27. http://dx.doi.org/10.17818/diem/2023/1.12.

Full text

Abstract:

The focus of the study was on examining International Financial Reporting Standard (IFRS) Adoption and The Value Relevance of Accounting Information in Selected Africa Countries: A Comparative Analysis of Nigeria and South Africa. The focus on cross country analysis in the subject of IFRS adoption and value relevance is growing quite slowly. However. Cross country empirical studies for countries in Africa continent is largely non-existent or at best difficult to find. This study address this gap by adopting a cross-country approach using Nigeria and South Africa. The study employed a longitudi

APA, Harvard, Vancouver, ISO, and other styles

37

Zakari, Mohamed Abulgasem. "Challenges of International Financial Reporting Standards (IFRS) Adoption in Libya." International Journal of Accounting and Financial Reporting 1, no. 1 (2014): 390. http://dx.doi.org/10.5296/ijafr.v4i2.6302.

Full text

Abstract:

This study investigates the challenges that face implementing of International Financial Reporting Standards (IFRS) by Libyan firms. In particular, this paper analyses the effect of legal, economic, accounting education and culture structures on adopting of IFRS in the Libyan context. A questionnaire was used to collect data regarding the effect of some selected challenges on IFRS adoption in Libya. The results of the study indicate that IFRS adoption by Libyan companies has faced some obstacles such as accounting education and economic issues. This research extends accounting literature by st

APA, Harvard, Vancouver, ISO, and other styles

38

Jakupi, Shefket Zeqir, and Bedri Statovci. "The implementation of Accounting Standards, a necessity of global financial reporting and accounting standards for businesses." International Journal of Management Excellence 8, no. 2 (2017): 968–72. http://dx.doi.org/10.17722/ijme.v8i2.891.

Full text

Abstract:

Historically, financial reporting standards have been developed individually by each state. Sometimes standards are set by governments, and in some cases even by the accounting professionals or independent accounting boards. This scientific research fills a scientific, theoretical or practical gap, in removing the dilemas regarding pro or against the implementation of IAS / IFRS. This research has been conducted by comparing KAS, laws and regulations of various countries as well as disputes and problems without solutions in the field of accounting, with IAS / IFRS Keywords: KAS, IA

APA, Harvard, Vancouver, ISO, and other styles

39

Siswantoro, Dodik, and Shahul Hameed Mohamed Ibrahim. "SHOULD ISLAMIC ACCOUNTING STANDARD FOLLOW TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)? A LESSON FROM MALAYSIA." Media Riset Akuntansi, Auditing & Informasi 11, no. 3 (2011): 33–56. http://dx.doi.org/10.25105/mraai.v11i3.2780.

Full text

Abstract:

Pembiayaan berbasis ajaran Islam dengan jelas menunjukkan karakteristik yang sama dengan akuntansi. Untuk alasan itu, mungkin tidak begitu mudah untuk mengkonversi standar akuntansi Islam ke International Financial Reporting Standard (IFRS) karena melanggar beberapa prinsip dasar ajaran Islam. Accounting and Auditing Organization for Islamic Financial (AAOIFI) berkomitmen untuk memiliki standar akuntansi yang berbeda karena didasarkan pada fiqih (maxims). Selain itu, beberapa negara mengadopsi secara langsung atau tidak langsung konsep IFRS, misalnya, Malaysia. Tulisan ini mencoba untuk menunj

APA, Harvard, Vancouver, ISO, and other styles

40

Oubahou, Yassine, and Khalid El Ouafa. "The effect of adopting IFRS on the relevance of information: The case of Moroccan companies listed on the Casablanca Stock Exchange." Investment Management and Financial Innovations 21, no. 2 (2024): 389–99. http://dx.doi.org/10.21511/imfi.21(2).2024.32.

Full text

Abstract:

Since the introduction of IFRS in the European context and various countries worldwide, several studies have examined the impact of this new approach to asset and liability valuation on financial ratios and company values. The present study attempts to determine whether accounting figures prepared in accordance with this new international accounting regime better reflect the market value of companies listed on the Moroccan market compared to those prepared under Moroccan accounting standards. Empirically, the study is based on association studies using the returns model and covers a sample of

APA, Harvard, Vancouver, ISO, and other styles

41

Richards, Glenn, and Chris van Staden. "The readability impact of international financial reporting standards." Pacific Accounting Review 27, no. 3 (2015): 282–303. http://dx.doi.org/10.1108/par-08-2013-0086.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

42

Holovina, Daria, Olga Karpenko, and Iryna Plikus. "INTERNATIONAL CONVERGENCE OF FINANCIAL REPORTING." 63, no. 63 (July 10, 2022): 83–93. http://dx.doi.org/10.26565/2524-2547-2022-63-08.

Full text

Abstract:

The purpose of this article is to study the state of global convergence of financial reporting standards at the present stage, as well as to consider the key points of the process of unification of International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). To achieve this goal, the article considers the concepts of convergence, harmonization and standardization, presents an analysis of the intensity of use of these concepts, which are associated with the dynamic development of recent global accounting transformations and major trends in internationa

APA, Harvard, Vancouver, ISO, and other styles

43

Hail, Luzi, Christian Leuz, and Peter Wysocki. "Global Accounting Convergence and the Potential Adoption of IFRS by the U.S. (Part II): Political Factors and Future Scenarios for U.S. Accounting Standards." Accounting Horizons 24, no. 4 (2010): 567–88. http://dx.doi.org/10.2308/acch.2010.24.4.567.

Full text

Abstract:

SYNOPSIS: This is the second article of a two-part series analyzing the economic and policy factors related to the potential adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of U.S. accounting standards, and outline opportunities for future research on global accounting standard

APA, Harvard, Vancouver, ISO, and other styles

44

Mohammed, Nor Farizal, Fadzlina Mohd Fahmi, and Asyaari Elmiza Ahmad. "The need for Islamic accounting standards: the Malaysian Islamic financial institutions experience." Journal of Islamic Accounting and Business Research 10, no. 1 (2019): 115–33. http://dx.doi.org/10.1108/jiabr-12-2015-0059.

Full text

Abstract:

Purpose The purpose of this paper is to examine views of financial statements preparers with regard to the practices in reporting Islamic Financial Institutions (IFIs), thereby contributing to answer whether there is indeed a need for a separate set of Islamic accounting standards for IFIs. Design/methodology/approach Drawing upon seven in-depth semi-structured interviews conducted with IFIs’ leading officers who are highly involved in preparing financial statements in Malaysia, the paper offers evidence on the current stance of reporting the operation of IFIs, the influence of AAOIFI accounti

APA, Harvard, Vancouver, ISO, and other styles

45

Huang, Yaobin. "Major Changes in IFRS and Comparison with US GAAP." Advances in Economics, Management and Political Sciences 71, no. 1 (2024): 92–99. http://dx.doi.org/10.54254/2754-1169/71/20241439.

Full text

Abstract:

The evolution of International Financial Reporting Standards (IFRS) reflects the needs of the global business environment and the pursuit of higher quality financial reporting. This paper discusses and explores major changes implemented in IFRS, specifically in the areas of revenue recognition, lease accounting, and the treatment of intangible assets. The shortcomings of the past application of IFRS standards in these aspects are presented in this paper, as well as changes and benefits after IFRS made corresponding modifications. By reviewing materials and literature, the study conducts a comp

APA, Harvard, Vancouver, ISO, and other styles

46

Siswantoro, Dodik, and Shahul Hameed Mohamed Ibrahim. "SHOULD ISLAMIC ACCOUNTING STANDARD FOLLOW TO INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)? A LESSON FROM MALAYSIA." Media Riset Akuntansi, Auditing dan Informasi 13, no. 1 (2017): 35. http://dx.doi.org/10.25105/mraai.v13i1.1736.

Full text

Abstract:

<p>It has been clearly shown that financing based Islamic teaching has inherent<br />characteristics as well as its accounting. For that reason, it may not be so easy to<br />convert Islamic accounting standard into International Financial Reporting<br />Standard (IFRS) as it may violate some basic principles of Islamic teaching.<br />Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI)<br />still commits to have different accounting standard as it is based on the fiqh<br />(maxims). Furthermore, some countries adopt directly

APA, Harvard, Vancouver, ISO, and other styles

47

Shepel, Tetiana. "Development of Accounting in Ukraine Based on the Implementation of IFRS: Problems and Prospects." Accounting and Finance, no. 1(91) (2021): 36–43. http://dx.doi.org/10.33146/2307-9878-2021-1(91)-36-43.

Full text

Abstract:

For more than fifteen years in Ukraine, the process of reforming the accounting system has been carried out on the basis of the introduction of the IFRS methodology. New national standards have been adopted; many changes have been made to the Accounting Law that in the end gave enterprises the opportunity to apply original international standards, and their national counterparts. The purpose of the article is to systematize the problems of introducing IFRS into Ukrainian accounting practice and to substantiate the prospects for the development of domestic accounting on the basis of further imp

APA, Harvard, Vancouver, ISO, and other styles

48

Kędzior, Marcin, Malgorzata Cyganska, and Dimitrios Syrrakos. "Determinants of Voluntary International Financial Reporting Standards Adoption in Poland." Engineering Economics 31, no. 2 (2020): 155–68. http://dx.doi.org/10.5755/j01.ee.31.2.24603.

Full text

Abstract:

The paper examines the determinants of voluntary International Financial Reporting Standards (IFRS) adoption in Poland. In doing so, it empirically confirms the impact of diverse CEO and supervisory board characteristics on voluntary IFRS adoption. The paper focuses on 446 publicly traded production companies from Poland. The analysis is based on logistic regression analysis. The empirical investigation confirms the impact on voluntary IFRS adoption of such factors as company size, international investors, international supervisory board, number of supervisory board members, CEO nationality. T

APA, Harvard, Vancouver, ISO, and other styles

49

Al Mazroui, Tif Said Suhail, Muna Salim Al Sulaimi, and Essia Ries Ahmed. "Adoption of International Financial Reporting Standards (IFRS) to Enhance Financial Reporting in Oman." Journal of Governance and Integrity 6, no. 2 (2023): 552–63. http://dx.doi.org/10.15282/jgi.6.2.2023.9654.

Full text

Abstract:

International Financial Reporting Standards (IFRS) are rapidly adopted globally to enhance financial reporting quality. All firms in Oman are required to follow IFRS. In addition, the Accounting Standards Board adopted IFRS in their entirety. The project objective is to test the relationship between the adoption of IFRS and financial reporting in Oman. This research used a quantitative method. The population of this study were 112 companies at Muscat Stock Exchange (MSX) for the year ended 2020 in Oman. The sample size of this project was 92 from three sectors of listed companies (Financial Se

APA, Harvard, Vancouver, ISO, and other styles

50

Puchkova, S., and T. Tkachenko. "Implementation IFRS in Russia." Auditor 6, no. 5 (2020): 23–26. http://dx.doi.org/10.12737/1998-0701-2020-23-26.

Full text

Abstract:

This article is devoted to the transition of Russia to International Financial Reporting Standards and the development on their bases of Russian Federal Accounting Standards. Th e article covers the key institutions’ activity involved in the implementation of IFRS in Russia. Approved standards have a great impact on the quality of the presented financial statements, its comparability and usefulness.

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!