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Journal articles on the topic 'International financial reporting standard No'

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Published: 4 June 2025

Last updated: 1 August 2025

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1

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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2

Mills, Roger. "Financial Reporting and Financial Economics Draw Closer." Henley Manager Update 16, no. 4 (2005): 5–15. http://dx.doi.org/10.1177/174578660501600402.

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The introduction of the International Financial Reporting Standards (IFRS) represents a significant change to the ways companies will have to account and report on their value and performance. Roger Mills reviews the standard with a focus on practice. In doing so he gives companies guidelines on how to account for value. He concludes by offering both listed and non-listed companies practical advice on how to embrace the standard.

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Amatul Khader, Syeda Zehra. "International Financial Reporting Standards." IOSR Journal of Business and Management 18, no. 10 (2016): 27–39. http://dx.doi.org/10.9790/487x-1810022739.

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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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Hines, Todd M. "International Financial Reporting Standards." Journal of Business & Finance Librarianship 12, no. 3 (2007): 3–26. http://dx.doi.org/10.1300/j109v12n03_02.

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Saveleva, Veronika Ramilevna. "INTERNATIONAL FINANCIAL REPORTING STANDARDS." Наука XXI века: актуальные направления развития, no. 2-2 (2021): 37–40. http://dx.doi.org/10.46554/sciencexxi-2021.10-2.2-pp.37.

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Dibua, Ekene C., Joy N. Ikilidih, and Emmanuel C. Ibekie. "Effect of International Financial Reporting Standards on Financial Reporting Quality." Journal of Global Interdependence and Economic Sustainability 3, no. 7 (2024): 1–11. https://doi.org/10.5281/zenodo.12692678.

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<em>The adoption and implementation of International Financial Reporting Standards (IFRSs) in different countries of the world has become a contemporary issue particularly with regard to the quality of financial reports. The study reported that various studies used positive approach and some used positive pattern. Some Studies used either of primary or secondary sources of data. The study looked at the impact of the International Financial Reporting Standard (IFRS) on financial reporting comparability, reliability, and understandability. The current investigation was carried out as a desk revi

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Edith, Egberi O., and Ozigbo A. Sylvester. "Corporate Financial Reporting : Adopting the International Financial Reporting Standard in Nigeria Firms." Journal of Policy and Development Studies 10, no. 2 (2016): 20–30. http://dx.doi.org/10.12816/0028343.

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Dr.S.K.Khatik, Dr S. K. Khatik, and Binoy Arickal. "Adaptation and Convergence of International Financial Reporting Standards." International Journal of Scientific Research 1, no. 3 (2012): 10–13. http://dx.doi.org/10.15373/22778179/aug2012/4.

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Łazarowicz, Edyta. "Discussion about the objective of financial reporting based on International Financial Reporting Standards." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (2016): 89–104. http://dx.doi.org/10.5604/16414381.1207436.

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The article analyses and assesses proposals for changes concerning the objective of financial reportingbased on International Financial Reporting Standards (IFRS), presented in comments on the exposuredraft of the Conceptual Framework for Financial Reporting (2015). The majority of respondents thinkthat the objective of financial reporting should give more prominence to the importance of providinginformation about management’s stewardship. Moreover, some respondents suggest introducing thedefinition of stewardship into the Conceptual Framework and presenting implications of shifts in theobject

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11

Diepiriye, Davies Stanley. "International Financial Reporting Standards and Value Relevance of Accounting Information: A Mult-Institutional Perspectives from Nigeria Quoted Firms." International Journal of Accounting & Finance Review 2, no. 2 (2018): 1–14. http://dx.doi.org/10.46281/ijafr.v2i2.25.

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This study examined the effect of International Financial Reporting Standards on value relevance of accounting information of quoted firms in Nigeria. The objective is to examine if International Financial Reporting Standards affect value relevance of accounting information. The study focus on the commercial banks, manufacturing firms, insurance, government agencies and the oil and gas firms, questionnaires were structured and administered to accountants and finance managers. The data analyses adopted was the simple percentages and correlation coefficient. The results found a coefficient of 85

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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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Dauda, Musa Ibrahim, and Ibrahim Adagye Dauda. "DOES INTERNATIONAL FINANCIAL REPORTING STANDARD NARROWS AUDIT EXPECTATION GAP?" Gusau Journal of Accounting and Finance 3, no. 3 (2023): 25. http://dx.doi.org/10.57233/gujaf.v3i3.179.

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The many arguments advanced by scholars as to International Financial Reporting Standard’s capacity to enhance audit procedures and outcomes underscores this research’s quest for determining whether International Financial Reporting Standard could help with the perceptional dilemma that triggered the long lingering Audit expectation gap crisis. To this end, this study assays stakeholders’ perception as to whether the adoption of International Financial Reporting Standard could have certain narrowing impact on Audit expectation gap. The study adopted a mixed research design (i.e. exploratory an

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14

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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15

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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Abdul, Ghani Faiyyaz, and Malik Abdullah. "Adoption of International Financial Reporting Standard: A Literature Review." American Journal of Economics and Business Innovation 1, no. 3 (2022): 36–43. http://dx.doi.org/10.54536/ajebi.v1i3.586.

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International Financial Reporting Standard (IFRS) refers to a unique, uniform, simple, and easily understandable accounting standard acceptable and applied across the globe by various firms. It is emerging as a powerful device to bring uniformity to financial reporting by companies at the global level. Due to rapid industrialization and internationalization, the countries opened their avenue to foreign corporations. Therefore, it has been necessitated to have an accounting system that could bring uniformity and acceptability to financial reporting across borders. This review article has explor

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Faiyyaz, Abdul Ghani, and Abdullah Malik. "Adoption of International Financial Reporting Standard: A Literature Review." American Journal of Economics and Business Innovation 1, no. 3 (2022): 36–43. https://doi.org/10.54536/ajebi.v1i3.586.

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International Financial Reporting Standard (IFRS) refers to a unique, uniform, simple, and easily understandable accounting standard acceptable and applied across the globe by various firms. It is emerging as a powerful device to bring uniformity to financial reporting by companies at the global level. Due to rapid industrialization and internationalization, the countries opened their avenue to foreign corporations. Therefore, it has been necessitated to have an accounting system that could bring uniformity and acceptability to financial reporting across borders. This review article has explor

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Dibua, Ekene C., Joy N. Ikilidih, and Szhamaki Mohammed. "Impact of International Financial Reporting Standard (IFRS) Adoption on Accounting Quality and Financial Reporting." Journal of Global Interdependence and Economic Sustainability 3, no. 6 (2024): 1–12. https://doi.org/10.5281/zenodo.11575347.

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<em>The adoption of International Financial Reporting Standards (IFRS) has been a significant development in the global financial reporting landscape, with the aim of enhancing the comparability, transparency, and quality of financial information. This study provided a comprehensive review of the existing literature on the impact of IFRS adoption on accounting quality and financial reporting. The study included 500 public listed firms from 6 different African countries. After satisfying the respective pre and post estimation tests, the researcher conducted descriptive analysis, correlation ana

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Aderin, A., and J. P. Otakefe. "International financial reporting standards and financial reporting quality in Nigeria." Journal of Science and Technology (Ghana) 35, no. 3 (2016): 73. http://dx.doi.org/10.4314/just.v35i3.7.

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S, Abdulrahman,, and David, A. A. "Auditors in Convergence with Corporate Financial Reporting and International Financial Reporting Standard in Nigeria." Indian Journal of Finance and Banking 2, no. 1 (2018): 63–73. http://dx.doi.org/10.46281/ijfb.v2i1.93.

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The study looked at the challenges faced by the Nigerian Auditors in compliance with IFRS. The study uses the survey method to obtain information from sampled audit firms. Data were obtained through questionnaires and were analyzed with the use of chi-square statistical technique. It was discovered that the major challenges befalling auditors is the issue of adequate training and it was therefore recommended that auditors should train themselves through attending workshops, seminars, professional training and by getting materials that would assist in addressing this challenges and also train t

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Lantto, Anna-Maija, and Petri Sahlström. "Impact of International Financial Reporting Standard adoption on key financial ratios." Accounting & Finance 49, no. 2 (2009): 341–61. http://dx.doi.org/10.1111/j.1467-629x.2008.00283.x.

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Koppeschaar, Z. "International Financial Reporting standard for Small and Medium-sized entities." Southern African Journal of Entrepreneurship and Small Business Management 5, no. 1 (2012): 54. http://dx.doi.org/10.4102/sajesbm.v5i1.27.

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<p>The International Financial Reporting Standard for Small and Medium-sized entities (IFRS for SMEs) was published as a standard by the International Accounting Standards Board (IASB) during July 2009. During 2007 South Africa became one of the first countries and the first country in Africa to early accept the proposed accounting standard (exposure draft of an IFRS for SMEs). The accounting standard will probably also be accepted by numerous other countries. The aim of this article is to investigate the applicability of this accounting standard. The results indicated that the IFRS for

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23

LUBENCHENKO, О., and S. SHULHA. "Audit of non-financial reporting: what standard should be used?" Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (July 27, 2023): 29–42. http://dx.doi.org/10.31767/nasoa.1-2-2023.03.

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A business entity of whatever kind seeks to operate in long-term perspective by achieving the strategies set out by it, including the strategies pertaining to social justice, environmental protection, friendly use of natural resources and their renewal. It is also a matter of the society’s concern. It is for this reason that non-financial reporting for sustainable development, provided by business entities, is demanded by users. The verification of non-financial information is assigned to independent auditors. Although auditors use the International Standard 3000 “Assurance Engagements Other

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24

Ali, Sherzad, and Ali Abdullah. "The impact of the IFRS1 standards implementation on the quality of banks financial reporting." Humanities Journal of University of Zakho 11, no. 3 (2023): 562–77. http://dx.doi.org/10.26436/hjuoz.2023.11.3.1116.

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The paper aims to highlight the developments in the field of accounting standards represented by the development of International Financial Reporting Standards (IFRS1). The research also attempts to identify the importance and effect of International Financial Reporting Standards (IFRS1) application on the quality of financial reporting in banks working in Dohuk Governorate. In addition, it demonstrates the impact of (IFRS1) on the objectives and the components of financial statements of these banks. The significance of this paper is to address one of the important and recent topics in the are

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25

Okwuosa, Innocent, and Oluwole Dotun Peter. "Effectiveness of International Financial Reporting Standard Enforcement in Nigeria." International Journal of Research and Scientific Innovation XI, no. III (2024): 798–843. http://dx.doi.org/10.51244/ijrsi.2024.1103055.

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Background to the Study The general belief in accounting literature is that the adoption and application of IFRS in developing countries will enhance the quality of financial statement information including its reliability and comparability (Ballas, Skoutela and Tzovas, 2010). However, it is also argued that no matter how high the quality of the accounting standards adopted, comparable and high-quality accounting information will not be achieved without strict enforcement of these standards (White house, 2012). IFRS is “a set of accounting rules, principles and procedures that aim to create a

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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.

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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

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Fadhil Neamah, Mohammed. "The Impact of IFRS 9 Compliance on Financial Statement Outputs: An Exploratory Study of a Sample of Commercial Banks." Journal of Economics, Finance and Accounting Studies 6, no. 1 (2024): 54–66. http://dx.doi.org/10.32996/jefas.2024.6.1.6.

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The current research aims to adopt Financial Reporting Standards No. (9) using one of the alternatives to accounting measurement (fair value/amortized cost). This approach transforms financial statements into a crucial tool for management to assess financial performance. This application is expected to alter the actual reality of the economic unit, influencing the value of the stock and impacting competitive value in the future. Several statistical tools and equations related to fair value/amortized cost, as outlined in International Accounting Standard 9, were employed. The research yielded s

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Heffron, Raphael James. "Energy Subsidy Reporting: Its Creation and Enforcement through International Financial Reporting Standards (IFRS)." European Company Law 11, Issue 2 (2014): 133–36. http://dx.doi.org/10.54648/eucl2014027.

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This article proposes that the International Accounting Standards Board introduce a new International Financial Reporting Standard (IFRS) to require energy companies to disclose subsidies received by the energy sector. The effect could be transformative among energy sources, and permit the development of a more equitable and informed subsidy system. Low carbon energy technology companies would stand to gain significantly from a redistribution of energy subsidies

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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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Salah, Wafaa, and Abdallah Abdel-Salam. "The Effects of International Financial Reporting Standards on Financial Reporting Quality." Athens Journal of Business & Economics 5, no. 3 (2019): 221–42. http://dx.doi.org/10.30958/ajbe.5-3-3.

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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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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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Al-Husseini, Zainalabideen. "THE IMPACT OF APPLYING INTERNATIONAL STANDARD NINE ON THE QUALITY OF ACCOUNTING INFORMATION." International journal of business and management sciences 04, no. 05 (2024): 170–90. http://dx.doi.org/10.55640/ijbms-04-05-14.

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There is an increasing need to find professional institutions that sponsor the work of companies in the financial and accounting fields due to the changes and developments taking place in the economic environments. Hence, the International Accounting Standards Board - IASB, which includes many other sub-boards like the Financial Accounting Standards Board - FASB, has issued many scientific publications in financial and accounting fields. Furthermore, the International Accounting Standards Board, through its sub-boards, including the Financial Accounting Standards Board, has formulated several

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Murtada Jasim Mohamed and Ouyoun Mcheik. "The Impact of the Application of International Financial Reporting Standards on Financial and Operational Performance." Tikrit Journal of Administrative and Economic Sciences 20, no. 68, part 2 (2024): 294–311. https://doi.org/10.25130/tjaes.20.68.2.16.

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The study aimed to explain the impact of the application of international standards to prepare financial reports on the financial performance in Iraqi banks. To achieve the research objectives, the researcher used the descriptive analytical approach in collecting data and testing hypotheses, and the questionnaire that was distributed to members of the study community consisting of (senior management, middle administration was used , Executive Management) in Iraqi banks. Where data were dealt with and classified and test the hypotheses and their results and find their significance. In addition

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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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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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V N, Sruthiya. "International Financial Reporting Standards Implementation in India: Benefits and Problems." IRA-International Journal of Management & Social Sciences (ISSN 2455-2267) 6, no. 2 (2017): 292. http://dx.doi.org/10.21013/jmss.v6.n2.p13.

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<p><em>International Financial Reporting Standard (IFRS) introduced by the International Accounting Standards Board (IASB is international financial reporting standard. IFRS is a single set of high quality, understandable and enforceable global accounting standards. It is a "principles based" set of standards which are drafted lucidly and are easy to understand and apply. IFRSs were adopted first time in 2005 by EU (European Union) and are now accepted or required in more than 120 countries. In India, this is in an implementation stage. This paper tries to study the implementation

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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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Amissah, Edmond, Paul Hammond, and Reginald Djimatey. "The Effects of International Financial Reporting Standards on Reporting Quality of Financial Institutions in Ghana." International Journal of Accounting and Financial Reporting 10, no. 2 (2020): 94. http://dx.doi.org/10.5296/ijafr.v10i2.16851.

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This study sought to examine the reporting quality of financial institutions in Ghana after adopting International Financial Reporting Standard (IFRS) as its official national reporting standard. Using a fixed effect logistic regression, the study compares the earnings management of banks and insurance firms before and after IFRS adoption on reporting quality. The data used was drawn from 51 financial institutions made up of 23 universal banks and 28 insurance companies observed over the period 2003 to 2014. The empirical results indicate that financial institutions exhibit more earnings manag

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MALINOVSKAYA, Natal'ya V., and Dar'ya E. KIREEVA. "Sustainability factors consideration: Emerging trends in financial reporting." International Accounting 27, no. 1 (2024): 4–21. http://dx.doi.org/10.24891/ia.27.1.4.

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Subject. This article discusses the requirements for disclosure of sustainability factors in financial statements due to the release of the International Disclosure Standard IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information. Objectives. The article aims to reveal the content of the main provisions set forth in the IFRS S1 Standard issued by the International Sustainability Standards Board (ISSB) (sponsored by the IFRS Foundation), assess the possibility of applying the requirements of the Standard in Russia, and identify possible problems in its impl

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Jadranka, Mrsik, and Kostovski Ninko. "Does the Adoption of International Financial Reporting Standards Provide Commensurate Benefits to Prospective European Union Countries?" AICEI Proceedings 9, no. 1 (2014): 317–31. https://doi.org/10.5281/zenodo.4553272.

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The common set of reporting standards allows for a unified business language when reporting on the financial status of businesses. Standards help to raise the quality of information and the comparability of financial statements. The understanding of financial statements is particularly important for the economies of prospective European Union countries, especially the smaller ones, because their growth is so dependent on the free movement of capital and extensive foreign direct investments. Researchers stress that even though the International Financial Reporting Standards (IFRS) are adopted b

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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.

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Purpose – This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational linguistics programme to determine if annual report disclosures have become more difficult or easier to read following the adoption of IFRS. Design/methodology/approach – This paper empirically measures narrative annual report disclosure readability pre- and post-IFRS adoption using a computational linguistics programme. In this analysis, the authors control for variables that have been identified as relevant

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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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Bortsov, Dmitry B. "Theoretical aspects of international financial reporting standard (IFRS) 16 “Leases”." Vestnik of the Mari State University. Chapter “Agriculture. Economics” 5, no. 2 (2019): 219–27. http://dx.doi.org/10.30914/2411-9687-2019-5-2-219-227.

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Soraya, Soraya, and Linda Suherma. "Determinan Tingkat Pemahaman Mahasiswa Akuntansi terhadap International Financial Reporting Standard." Eksos 19, no. 1 (2023): 130–39. http://dx.doi.org/10.31573/eksos.v19i1.567.

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This study aims to determine emotional intelligence, spiritual intelligence, learning behavior, and learning interest affect the level of understanding of accounting students about IFRS. This research is an empirical study on Accounting Department Students at the Pontianak State Polytechnic. The population of this research is the fourth semester students of the Diploma III study program at the Polytechnic Accounting Department. The variables observed/measured in this study were independent variables namely Emotional Intelligence (X1), Spiritual Intelligence (X2), Learning Behavior (X3), and Le

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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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L., Dr Awatef Globe Mohsen. "The Challenges of Applying the International Financial Reporting Standard (IFRS9) and its Impact on Bank Credit Strategies." Webology 19, no. 1 (2022): 5153–69. http://dx.doi.org/10.14704/web/v19i1/web19347.

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The application of the International Financial Reporting Standard (IFRS9) represents a major challenge for the banking sector in the areas of granting credit and financing, as the study dealt with a presentation of the standard (IFRS9) and the requirements for classification and measurement of obligations, in addition to focusing on the differences between it and the international standard (IAS39), and the study also focused on challenges facing the application of the standard on the banking sector and its impact on credit strategies through the study of expected credit losses Expected Credit

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Ankita and Shankar Jaiswal Kripa. "Segment Reporting: A Descriptive Study with Reference to Stakeholders." International Journal of Innovative Science and Research Technology 8, no. 1 (2023): 1660–64. https://doi.org/10.5281/zenodo.7619969.

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Stakeholders are now more aware of the value of a thorough analysis of company reports as a result of globalization and fierce competition. Numerous companies are also segmenting their business operations. The data from different business segments is not divided into categories in a consolidated financial statement. Major accounting organizations like the Institute of Chartered Accountants of India and the International Accounting Standard Committee have developed accounting standards that mandate the disclosure of such segment-related accounting information. The Statement of Financial Account

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Gjoni, Albana, Shpresa Cela, Drini Salko, and Migena Qerimi. "Adoption of IFRS for SMEs in Albania." Research in World Economy 12, no. 2 (2021): 158. http://dx.doi.org/10.5430/rwe.v12n2p158.

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Small Medium-Sized Enterprises (SMEs) is one of the most important engines of economic growth in Albania. They make a significant contribution to local and global trade and also to the national economic development. SMEs have the largest proportion of total Albanian employment, almost 78% of the total number of employed people. They generally face difficulties in financing and investing decisions, globalization, and other matters, mainly because of their inappropriate formal financial reports. These enterprises must prepare adequate financial statements and proper accounts to deal with third p

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Yalkın, Yüksel Koç, Volkan Demir, and Lutfiye Defne Demir. "International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey." Research in Accounting Regulation 20 (2008): 279–94. http://dx.doi.org/10.1016/s1052-0457(07)00216-0.

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