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Journal articles on the topic 'International accounting and financial reporting standards'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

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.

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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

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NEEDLES, BELVERD E., MARIAN POWERS, and Sridhar Ramamoorti. "International Financial Reporting Standards." Journal of International Accounting Research 9, no. 1 (2010): 57. http://dx.doi.org/10.2308/jiar.2010.9.1.57.

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Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): FEATURES OF MANAGERIAL REPORTING FORMING BASED ON IFRS (IAS)." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/8, no. 147 (2024): 83–90. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.08.012.

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This article explores the theoretical and practical features of the managerial reporting forming based on the International Financial Reporting Standards (International Accounting Standards), provides an overview of convergence capabilities of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards). This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be u

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Mislavskaya, N. "International Financial Reporting Standards: Going Concern Assumption." Auditor 6, no. 8 (2020): 60–65. http://dx.doi.org/10.12737/1998-0701-2020-60-65.

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The article analyzes the philosophical foundations of scientific accounting knowledge - assumptions about the continuity of the organization. The relevance, the need for a critical assessment of the modern accounting paradigm in the formation of the information society, in the formation of which a certain role is assigned to accounting and accounting (financial) reporting, is substantiated and proved. The author is convinced of the need to reform the accounting system, taking into account national interests. It is proposed to begin this process by clarifying the underlying accounting assumptio

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Kovalenko, Daniil D. "MANAGERIAL ACCOUNTING AND IFRS (IAS): TRADITIONAL AND MODERN ACCOUNTING CONCEPTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/3, no. 147 (2024): 227–33. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.03.027.

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This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), provides a detailed overview of traditional and modern concepts of managerial accounting. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial acco

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Ievdokymov, Victor Valeriiovych, and Sergiy Fedorovych Legenchyk. "Multivariate accounting in international financial reporting standards." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 1(36) (May 22, 2017): 25–35. http://dx.doi.org/10.26642/pbo-2017-1(36)-25-35.

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Mamadiyarov, Zokir, and Firuza Karimova. "ACCOUNTING OF FINANCIAL RESULTS IN BANKS AND INTERNATIONAL STANDARDS." Frontline Marketing, Management and Economics Journal 4, no. 9 (2024): 28–39. http://dx.doi.org/10.37547/marketing-fmmej-04-09-04.

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Accounting of financial results in banks is very important to show their financial status and activity correctly. Financial accounting in banks involves measuring, recording and reporting financial transactions, assets, liabilities, equity, income and expenses. These reports provide stakeholders, including regulators, investors and management, with important insights into the financial health of the bank. The complexity of banking operations, along with regulatory requirements, makes it mandatory for banks to adhere to international accounting standards that ensure transparency, comparability

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Robles Quiñónez, Gustavo Darío, Fanny Graciela Egas Moreno, Lorena Aida Benites Valverde, and Luz Marina Cifuentes Quiñónez. "International accounting in Latin America: an overview of International Financial Reporting Standards (IFRS)." Sapienza: International Journal of Interdisciplinary Studies 5, no. 2 (2024): e24040. http://dx.doi.org/10.51798/sijis.v5i2.735.

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The research aimed to examine the implementation of international financial reporting standards in Latin America. To achieve this, a comprehensive literature review was conducted, including theses, scientific articles, and the International Financial Reporting Standards Foundation website. The analysis indicates that the adoption of international financial reporting standards in the 18 countries studied is driven by the goal of aligning with global accounting practices and facilitating transparent financial reporting. The results suggest that while each country has its own accounting methods,

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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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Ramadan, Abdulhadi, and Amer Morshed. "Impact of international accounting standards on Hungary’s financial transparency." Investment Management and Financial Innovations 21, no. 4 (2024): 11–24. http://dx.doi.org/10.21511/imfi.21(4).2024.02.

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Acceptance and implementation of international financial reporting standards ensure a wider scope for financial transparency, accountability, and comparability on a global scale. Against this backdrop, this study looks at the implications of these standards on Hungary’s financial transparency by evaluating panel data from 716 private companies over the period 2013–2023. The Hausman test results suggest that Fixed and Random Effects models should be used.The analysis indicates that, on average, the sampled companies have improved financial transparency by 75%. Key determinants include standard

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ALFREDSON, KEITH, KEN LEO, RUTH PICKER, et al. "Applying International Financial Reporting Standards." Journal of International Accounting Research 9, no. 2 (2010): 70–71. http://dx.doi.org/10.2308/jiar.2010.9.2.70.

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Ismailov, Shapakhat Sodikovich. "UNDERSTANDING THE PILLARS OF THE GLOBAL STANDARD OF ACCOUNTING." Journal of Universal Science Research 2, no. 4 (2024): 57–62. https://doi.org/10.5281/zenodo.10934493.

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This article explores the pillars of the global standard of accounting, emphasizing their significance, evolution, and key components. It discusses the importance of a unified standard in facilitating international trade and investment, the historical context of accounting standards convergence, and the role of organizations like the International Accounting Standards Board (IASB) in developing International Financial Reporting Standards (IFRS). Additionally, it highlights challenges and future directions in achieving uniformity across jurisdictions.

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Kovalenko, Daniil D. "MANAGERIALACCOUNTING AND IFRS (IAS): COMPARATIVE CHARACTERISTICS AND INTEGRATION CAPABILITIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/5, no. 147 (2024): 192–96. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.05.027.

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This article explores the theoretical and practical aspects of the organization of managerial accounting and financial accounting under the International Financial Reporting Standards (International Accounting Standards), their comparative characteristics and integration capabilities. This article aims to increase the variability in the application of the International Financial Reporting Standards (International Accounting Standards) in a process of the managerial accounting organization, can be used by accountants and financiers with a forming of the managerial accounting methodology as well

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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.

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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

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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 (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 countri

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Ehoff Jr., Clemense, and Dov Fischer. "Should The SEC Adopt International Financial Reporting Standards?" Review of Business Information Systems (RBIS) 16, no. 1 (2011): 15–20. http://dx.doi.org/10.19030/rbis.v16i1.6760.

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In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). By the end of 2011, the SEC will likely decide on whether to adopt International Financial Reporting Standards as the financial reporting system for U.S. public companies, continue with the convergence project, or reject IFRS altogether. This paper examines the benefits and drawbacks of each option and formulates a recommendation as to which op

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Khalilov, Bakhromjon Bakhodirovich. "ADVANTAGES AND FEATURES OF INTRODUCING INTERNATIONAL STANDARDS OF FINANCIAL REPORTING IN OUR COUNTRY." International Journal of Education, Social Science & Humanities. Finland Academic Research Science Publishers 11, no. 9 (2023): 535–41. https://doi.org/10.5281/zenodo.8371951.

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<em>This article covers the advantages and features of the introduction of international standards of financial reporting in our country, analytical information about international standards of financial reporting, accounting and reporting standards, the process of joining international capital markets, financial reporting standards and comparison of accounting documents between companies on a global scale.</em>

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Druzhilovskaya, T. U., та E. S. Druzhilovskaya. "Problems of Harmonizing Investment Property Accounting Аccording to Russian and International Standards". Accounting. Analysis. Auditing 5, № 3 (2018): 62–71. http://dx.doi.org/10.26794/2408-9303-2018-5-3-62-71.

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The purpose of this article is to study the problems of convergence of investment property accounting in Russian and international financial reporting standards. The relevance of the question is due to the increasing role of such objects in the activities of Russian organizations. The research methodology includes the critical analysis of regulating modern investment property accounting in Russian and international financial reporting standards. This article uses such methods as analysis and synthesis, comparison, method of analogies, method of groupings, systems approach and logical approach.

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Kotova, X. Yu, and N. N. Shakirova. "Capital accounting and liabilities problems in the context of economic processes reforming and international financial reporting standards introducing." Vestnik Universiteta, no. 1 (March 2, 2022): 130–37. http://dx.doi.org/10.26425/1816-4277-2022-1-130-137.

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Reform in the Russian Federation raises a number of problems, including the regulation of capital and liabilities accounting. The object of the study is the International Financial Reporting Standards impact on the domestic accounting system development, reflecting the economic processes globalisation and digitalisation, the emergence of new accounting objects and increasing requirements for the reporting quality. The essence of newly emerging accounting categories was analysed in the article, the definitions of “liabilities” in the International Financial Reporting Standards and domestic prac

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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.

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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

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Mariam Girsiashvili, Mariam Girsiashvili. "New Challenge for Business - Financial Reporting." New Economist 16, no. 03 (2022): 79–83. http://dx.doi.org/10.36962/nec62-6303-042021-79.

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In the 21st century, international accounting standards are being introduced in more and more countries, which is a way of comparing the economic indicators of countries in the world economy. Many enterprises around the world submit financial statements to external customers. Although the financial statements of different countries are similar to each other, there are still some differences between them, which is due to many social, economic and legislative factors. Also, the creation of national accounting standards in these countries takes into account the interests of different categories o

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Robb, A., and S. Newberry. "Globalization: governmental accounting and International Financial Reporting Standards." Socio-Economic Review 5, no. 4 (2007): 725–54. http://dx.doi.org/10.1093/ser/mwm017.

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Khusnora, Xasanova. "INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR ACCOUNTING FOR INVESTMENTS." TJE - Tematics journal of Social Sciences 8, no. 7 (2021): 5–14. https://doi.org/10.5281/zenodo.5425575.

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<strong>Abstract.</strong> The article offers a new method of factor analysis of consolidated financial statements, developed by the author on the basis of a detailed study of the features of the use of consolidation techniques. Special attention is paid to the analysis of the influence of various factors on the value of the currency of the consolidated balance sheet.

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DOVBUSH, V.I., and Yu.V. SHITRY. "Influence of euro–integration processes on standardization of accounting in Ukraine." Market Relations Development in Ukraine №2(225)2020 131 (March 24, 2020): 39–45. https://doi.org/10.5281/zenodo.3726260.

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The subject of the study is the organizational and methodological aspects of the influence of European integration processes on accounting standardization in Ukraine. The purpose of the study is to theoretically substantiate the problems of adapting the domestic accounting system to international standards and to make promising recommendations for harmonizing financial reporting with international standards. Research methods. In writing the article, general scientific and special methods of studying economic phenomena on the influence of European integration processes on standardization of acc

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Chau, Frankie, Galiya B. Dosmukhambetova, and Vasileios Kallinterakis. "International Financial Reporting Standards and noise trading." Journal of Applied Accounting Research 14, no. 1 (2013): 37–53. http://dx.doi.org/10.1108/09675421311282531.

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Musakhonzoda, Ikromjon Sobirhon Ugli. "FORMATION AND DEVELOPMENT OF THE CONVERGENCE PROCESS OF TWO TYPES OF STANDARDS: IFRS AND US GAAP." TJE - Tematics journal of Social Sciences 10, no. 7 (2022): 93–107. https://doi.org/10.5281/zenodo.6353597.

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<strong>Abstract.</strong> This article discusses the relevance of the transition of enterprises to international financial reporting standards in modern conditions. The regulatory framework required for the transition to the international financial reporting system (IFRS) is provided. Attention is also paid to the most significant differences in Russian accounting standards (RAS) and international standards. The authors also consider accounting models for enterprises in accordance with IFRS and the stages of bringing financial statements to international standards. In addition, the article co

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Musakhonzoda, Ikromjon Sobirhon Ugli. "FORMATION AND DEVELOPMENT OF THE CONVERGENCE PROCESS OF TWO TYPES OF STANDARDS: IFRS AND US GAAP." TJE - Tematics journal of business management 5, no. 1 (2022): 55–69. https://doi.org/10.5281/zenodo.6407729.

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<strong>Abstract.</strong> This article discusses the relevance of the transition of enterprises to international financial reporting standards in modern conditions. The regulatory framework required for the transition to the international financial reporting system (IFRS) is provided. Attention is also paid to the most significant differences in Russian accounting standards (RAS) and international standards. The authors also consider accounting models for enterprises in accordance with IFRS and the stages of bringing financial statements to international standards. In addition, the article co

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Yusupova, Malika. "Problems and solutions in rent accounting." E3S Web of Conferences 402 (2023): 08047. http://dx.doi.org/10.1051/e3sconf/202340208047.

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The Republic of Uzbekistan is transitioning to international financial reporting standards, which will significantly improve the transparency of financial reporting. At the same time, the international standards themselves are being updated in connection with the changes taking place in the international economy. The article deals with the problems of accounting for renting in accordance with international standards.

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Thuy Van, Ha Thi, Vu Thi Kim Anh, and Nguyen Dang Huy. "International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience”." Accounting and Finance Research 7, no. 4 (2018): 167. http://dx.doi.org/10.5430/afr.v7n4p167.

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Currently, the Ministry of Finance is implementing Decision 480/QD-TTG dated 03/18/2013 of The Prime Minister on approving the Strategy Accounting - Audit 2020, Vision 2030 and implementing the Resolution 35/NQ-CP of the Government dated 16.05.2016 related to the support and development of enterprises by 2020. Accordingly, the development and improvement the legal framework of Financial Reporting standards in Vietnam is one of the key tasks and urgent needs to be developed to meet the requirements of the economy in the period of integration. The system of International Accounting Standards, in

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Khalaf, Ayad Jumaah, and Omar Mohammed Arkad. "Accounting for Financial Investments in View of International and Local Financial Reporting Standards." Journal of AlMaarif University College 31, no. 2 (2020): 437–62. http://dx.doi.org/10.51345/.v31i2.227.g181.

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The transformations in the business environment and the opening of markets have led to increased interest in financial investments to revive the national economy and with the emergence of international business and multinational companies، accounting work has become more extensive and complex، which requires improving local accounting standards and in line with international requirements، where the research problem is that Iraq is one of the countries It seeks to use accounting that is largely consistent with the international financial reporting standards through its keenness to apply the uni

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Meyer, Lothar. "Insurance and International Financial Reporting Standards." Geneva Papers on Risk and Insurance - Issues and Practice 30, no. 1 (2005): 114–20. http://dx.doi.org/10.1057/palgrave.gpp.2510012.

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Zayernyuk, Viktor M., Zinaida M. Nazarova, Elena I. Sedova, Evgeny V. Oskirko, and Ivan S. Nurekenov. "CONVERGENCE OF NATIONAL ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS: CHINA’S EXPERIENCE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/16, no. 153 (2024): 136–43. https://doi.org/10.36871/ek.up.p.r.2024.12.16.016.

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Since its inception in 1973, the former International Accounting Standards Committee (IASC) has worked to harmonize global accounting standards by developing standards that could serve as a model on which national standard-setters could base their own standards. In 2001, the IASC was replaced by the International Accounting Standards Board (IASB). Its mission was to converge global accounting standards – to develop a single set of high-quality, understandable and enforceable global accounting standards that require high-quality, transparent and comparable information in financial statements an

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Ehoff Jr., Clemense, and Dov Fischer. "Why The SEC Is Delaying Adoption Of International Financial Reporting Standards." International Business & Economics Research Journal (IBER) 12, no. 2 (2013): 223. http://dx.doi.org/10.19030/iber.v12i2.7635.

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In 2002, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) formally began a process to converge Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). The SEC has repeatedly delayed its decision on whether to adopt International Financial Reporting Standards as the financial reporting system for U.S. public companies, continue with the convergence project, or reject IFRS altogether. This paper will examine several key reports issued by the SEC and the Financial Accounting Foundation to gain f

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Temirkhanova, M. "Improvement of reporting forms by international standards." Bulletin of Science and Practice, no. 11 (November 14, 2017): 317–26. https://doi.org/10.5281/zenodo.1048503.

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The paper deals with regulatory normative bases of the organization of the financial accounting and reporting in the tourist organizations of the Republic of Uzbekistan. In a market economy, the competitiveness of the tourism firm depends on its management activities.

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Zonova, A. V., and A. V. Holkin. "Problems in the application of Russian accounting standards." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 9 (September 29, 2024): 605–14. http://dx.doi.org/10.33920/sel-11-2409-02.

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The article analyzes the problems of applying Russian accounting standards, among the main ones — the discrepancy with international financial reporting standards, identifies common problems of applying Russian and international standards, consisting in the pathology of the genesis and development of Russian standards, due to the heredity of pathologies of international financial reporting standards.

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Orlova, N. Yu. "Implementation of foreign practice of regulation and accounting and reporting in Russia." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (November 7, 2020): 215–22. http://dx.doi.org/10.17803/2311-5998.2020.73.9.215-222.

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The reform of accounting and reporting in Russia began in the 1990s. The benchmark was taken on International Financial Reporting Standards, as many countries use these standards. IFRS have a number of advantages, such as simplicity, objectivity, international comparability. The author of the article gives the main problems, as a result of which, for almost thirty years, national standards have come very slightly closer to international ones. The author of the article gives the main problems, as a result of which, for almost thirty years, national standards have come very slightly closer to in

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Haslam, Colin. "International Financial Reporting Standards (IFRS): Stress Testing in Financialized Reporting Entities." Accounting, Economics, and Law: A Convivium 7, no. 2 (2017): 105–8. http://dx.doi.org/10.1515/ael-2017-0016.

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Abstract These remarks deal with financialisation of accounting. Financialisation is a process by which windfall capital market gains are crystallised from future earnings over and above those available from current earnings and profit. Accounting numbers reported by business firms are increasingly including the product of windfall gains from capital markets into those accounting numbers. Thus a significant disturbance in market valuations embedded in firm’s assets and earnings could have a significant and material impact upon firm-level financial stability.

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Bradshaw, Mark, Carolyn Callahan, Jack Ciesielski, et al. "Response to the SEC’s Proposed Rule—Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers." Accounting Horizons 24, no. 1 (2010): 117–28. http://dx.doi.org/10.2308/acch.2010.24.1.117.

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SYNOPSIS: The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association (hereafter, the AAA FRPC or the committee) is charged with responding to discussion memoranda and exposure drafts on financial accounting and reporting issues. This response is to the SEC’s proposed rule, Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers. Based on a review of the literature, the AAA FRPC has concluded that a move to an international set of fi

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Ergasheva, Shahlo, and Ra'no Mannapova. "STAGES OF DEVELOPING INTERNATIONAL FINANCIAL REPORTING STANDARDS." Journal of Science and Innovative Development 3, no. 4 (2020): 43–51. http://dx.doi.org/10.36522/2181-9637-2020-4-4.

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The article discusses the stages of developing international financial reporting standards and ongoing reforms in our republic. It discusses the procedure for compiling reports prepared on the basis of national accounting in accordance with international financial reporting standards. Detailed information is provided on the differences between existing national and international forms of financial reporting and the procedure for their preparation.

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SOKOLOV, Vyacheslav Ya, and Nadezhda V. KOTEL'NIKOVA. "Financial statements formation under the Russian Accounting Standards and International Financial Reporting Standards: Application of adjusting entries." International Accounting 28, no. 7 (2025): 33–49. https://doi.org/10.24891/wylhzd.

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Subject. This article analyzes the mechanism of applying adjusting entries within the framework of a unified information accounting system when preparing various types of reporting. Objectives. The article aims to substantiate the use of adjusting entries as a tool for transforming universal accounting data in the preparation of official and management reporting based on the requirements of the Russian (Federal) Accounting Standards (FSBU) and IFRS. Methods. For the study, we used the methods of analysis, functional grouping, and regulatory framework comparison. Results. The article highlights

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Abdullah Sabir, Rizgar. "The Role of International Financial Reporting Standards (IFRS) to Encourage International Investments in the Kurdistan Region-Iraq." Academic Journal of Nawroz University 11, no. 1 (2022): 30–46. http://dx.doi.org/10.25007/ajnu.v11n1a1236.

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International accounting standards, which were renamed the International Financial Reporting Standards (IFRS), have received global acceptance, as the rapid transformations in financial and economic relations, and the liberalization that they involved in the economy in trade and markets, deepened the need to establish a unified international approach in accounting that keeps pace with these developments. Because of the disparity and difference between countries in the accounting principles, accounting practices, and preparing the financial statements that would lead to the ambiguities and cont

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Makhmudov, Saidjamol. "ISSUES OF ACCOUNTING AND AUDIT OF FINANCIAL INSTRUMENTS." Economics and education 24, no. 4 (2023): 93–100. http://dx.doi.org/10.55439/eced/vol24_iss4/a13.

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The article deals with the issues of harmonization with international financial reporting standards, the solution of organizational issues of accounting for securities and the organization of audits based on international financial reporting standards.

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Дмитриева, I. Dmitrieva, Харакоз, and Yu Kharakoz. "International accounting practices of intellectual activity." Auditor 1, no. 1 (2015): 85–88. http://dx.doi.org/10.12737/12800.

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The article discusses methodologies for evaluating and reporting on International Standards of the results of intellectual activity as a part of the company’s intangible assets. The main positions of the individual International Financial Reporting Standards in part of evaluation, recording and reporting of intangible assets are analyzed.

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KUZ'MIN, Anton Yu. "Estimation algorithms for combined financial instruments: International Reporting Standards." Finance and Credit 30, no. 8 (2024): 1728–42. http://dx.doi.org/10.24891/fc.30.8.1728.

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Subject. This article deals with the formation of estimation algorithms of combined financial instruments for accounting purposes in accordance with International Financial Reporting Standards (IFRS). Objectives. The article aims to develop estimation tools for convertible corporate bond loans for accounting purposes, based on the procedure for component-by-component assessment of elements of financial statements and meeting the requirements of IFRS. Methods. For the study, I used models of financial mathematics, situational and dynamic approaches in systems analysis, as well as the methods of

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NEEDLES, BELVERD E., MARIAN POWERS, and Sara York Kenny. "International Financial Reporting Standards: An Introduction." Journal of International Accounting Research 10, no. 1 (2011): 130–31. http://dx.doi.org/10.2308/jiar.2011.10.1.130.

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Shkurti, Rezarta, and Brunilda Duraj. "THE ACCOUNTING STANDARDS AND FINANCIAL REPORTING IN ALBANIA." CBU International Conference Proceedings 4 (September 20, 2016): 092–97. http://dx.doi.org/10.12955/cbup.v4.748.

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Albania implemented its first set of 14 National Accounting Standards (NAS), which were prepared in compliance with the International Financial Reporting Standards, in 2009. The 15th standard, specifically the Accounting Standard for financial reporting by micro-entities, was added to this set in 2011 and a 16th standard, relating to the reporting for non-profit enterprises, was added in 2015. In 2014, the National Accounting Council of Albania (NACA) performed a major revision of this existing framework of NAS. The focus of this paper is to analyze the current status, as well as the developme

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Savina, N., N. Pozniakovska, and O. Miklukha. "CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 76–83. http://dx.doi.org/10.18371/fcaptp.v1i36.227624.

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The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years. In Ukraine, International accounting standards were adopted as the national standards for business and public sectors. The article analyzes the Conceptual Framework for Financial Reporting for the business sector entities, compares it with the Conceptual Framework for financial reporting for the public sector entities, and the current requirements of the Ukrainian legislation in the field of accounting and financial repor

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Krismiaji, Y. Anni Aryani, and Djoko Suhardjanto. "International Financial Reporting Standards, board governance, and accounting quality." Asian Review of Accounting 24, no. 4 (2016): 474–97. http://dx.doi.org/10.1108/ara-06-2014-0064.

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Purpose The purpose of this paper is to discuss empirical research examining the impact of International Financial Reporting Standard (IFRS) adoption and board governance on the accounting quality, in terms of relevance and faithful representation. Design/methodology/approach The research uses a sample of 454 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2008 through 2011. Relevance is measured by predictive value, whereas faithful representation is measured by absolute discretionary accrual as an inverse measure. Board

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FOMINA, Olena, Svitlana SEMENOVA, and Darіa BEREZOVSKA. "Transformation of financial reporting of small enterprises according to IFRS." Foreign trade: Economics, Finance, Law 123, no. 4 (2022): 44–59. http://dx.doi.org/10.31617/3.2022(123)04.

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Introduction. Small businesses play an important role in ensuring the economic stability of Ukraine, but during the war they are in a difficult situation and need support.  Problem. For small enterprises, overcoming existing problems is possible thanks to cooperation with European companies, investors, counterparties, international financial organizations, entering foreign markets, attracting capital, participating in grant projects, startups, etc., but this requires a transition to international accounting standards and the transformation of financial reporting.  The aim of the a

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Bloomer, Jonathan. "Developments in International Financial Reporting Standards and Other Financial Reporting Issues." Geneva Papers on Risk and Insurance - Issues and Practice 30, no. 1 (2005): 101–7. http://dx.doi.org/10.1057/palgrave.gpp.2510002.

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