Relevant bibliographies by topics / International financial reporting standards (IFRS's)

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

Academic literature on the topic 'International financial reporting standards (IFRS's)'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "International financial reporting standards (IFRS's)"

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

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Tashnazarov, Samiddin. "Transition To International Financial Reporting Standards In Developing Countries: Possibilities And Analysis Of Implementation." American Journal of Interdisciplinary Innovations and Research 03, no. 05 (May 7, 2021): 135–41. http://dx.doi.org/10.37547/tajiir/volume03issue05-23.

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This article highlights the importance of IFRSs in developing countries, including Uzbekistan , based on the urgency of the transition to International Financial Reporting Standards ( IFRSs ) , and the factors that determine its necessity and potential . The most important one of the possibilities, the companies x International stock markets , currency exchange, capital markets and other markets in the world for the International Financial Reporting Standards , or GAAP financial reporting, and to provide in that country. The research work of the transition to IFRS to ensure the quality of the work must be done , the application of IFRS for the first time or before the transformation of the financial report based on national standards, environmental conditions, and production of composition and its contents were revealed .
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Richards, Glenn, and Chris van Staden. "The readability impact of international financial reporting standards." Pacific Accounting Review 27, no. 3 (August 3, 2015): 282–303. http://dx.doi.org/10.1108/par-08-2013-0086.

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Purpose – This paper aims to compare the readability of narrative annual report disclosure pre- and post-International Financial Reporting Standards (IFRS) adoption using a computational linguistics programme to determine if annual report disclosures have become more difficult or easier to read following the adoption of IFRS. Design/methodology/approach – This paper empirically measures narrative annual report disclosure readability pre- and post-IFRS adoption using a computational linguistics programme. In this analysis, the authors control for variables that have been identified as relevant to the understanding of financial disclosures, such as size, business volatility, financial leverage and industry. Findings – Significant relationships have been identified between IFRS adoption and reduced readability indicators using readability formulas, and also using other factors such as increased length of annual report disclosures and increased use of tables. Findings suggest that the adoption of IFRS has added complexity and resulted in reduced readability of annual report disclosures. Practical implications – Academic backing to claims of IFRS’s negative implications for financial statements and their ultimate users should encourage action on the part of standard setters and report preparers to address the negative impacts of IFRS adoption. Originality/value – This paper is the first to provide evidence that New Zealand equivalents to IFRS adoption have resulted in not only longer disclosures but also more complicated disclosures.
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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 (March 9, 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 problems in India and make suggestions to solve the problems. The important implementation problems are cost, lack of awareness about IFRS among investors, and no uniformity in accounting guidance issued by various regulators (SEBI, IRDA, RBI) in India. The suggestions are to provide proper training and education to accounting professionals and employees about IFRS; Government has to reform the taxation system to match with IFRS. </em></p>
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Ter Hoeven, Ralph, G. Ubels, and D. Zwagerman. "Boek-/marktwaarderatio en International Financial Reporting Standards." Maandblad Voor Accountancy en Bedrijfseconomie 83, no. 11 (November 1, 2009): 337–55. http://dx.doi.org/10.5117/mab.83.12843.

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In dit onderzoek wordt onderzocht of de boek-/marktwaarderatio groter is geworden door de invoering van International Financial Reporting Standards (IFRS). De boek-/marktwaarderatio wordt hierbij door ons gedefinieerd als ‘de ratio van het boekhoudkundige eigen vermogen ten opzichte van de marktwaarde van een onderneming.’ De aard van de probleemstelling vraagt om een empirisch/statische benadering. Aan de hand van statistische toetsen kan worden geconcludeerd dat deze ratio volgens Dutch GAAP significant verschilt van de ratio volgens IFRS voor de jaren 2004, 2005 en 2006. De vergelijking met 2007 levert echter een niet-significant verschil op vergeleken met het referentiejaar 2004. Wij trekken dan ook de – voorzichtige en geclausuleerde – conclusie dat de boek-/marktwaarderatio kleiner is geworden door de invoering van de IFRS. Ten slotte is ook de afstand tot de 100 procent boek-/ marktwaarderatio getoetst. Hierbij wordt rekening gehouden met ondernemingen met een boek-/marktwaarderatio die zowel hoger als lager is dan 100 procent. De afstand volgens Dutch GAAP blijkt significant te verschillen met de afstand volgens IFRS in 2006. Voor de overige jaren is dit verschil niet significant. Door een verschuiving van de waarderingsgrondslagen richting reële waarden in plaats van de traditionele waardering tegen verkrijgings- of vervaardigingsprijs, is het te verwachten dat het verschil tussen de boekwaarde en de marktwaarde van het eigen vermogen wordt verkleind, hetgeen gepaard gaat met een hogere boek-/marktwaarderatio. Uiteraard kunnen deze uitkomsten worden verklaard door andere determinanten dan de IFRS-adoptie. Niettemin achten wij de onderzoeksuitkomsten van belang, omdat de richting van de uitkomsten op zijn minst verrassend is te noemen.
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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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Lawal, Adedoyin Isola, Yinka D. Olufemi, IfeOluwa Adewuyi, and Olubukoye Opeyemi Oye. "The Impact of International Financial Reporting Standards on Financial Performance." Indonesian Journal of Business Finance and Accounting 1, no. 1 (January 10, 2018): 20. http://dx.doi.org/10.32455/ijbfa.v1i1.12.

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Globalization, capital market crash and the Enron’s case led the accounting profession to insist on the need for a single set of high quality reporting standards. International Financial Reporting Standards (IFRS) were first adopted in 2005 by EU countries while Nigeria agreed to adopt in 2012. The question is: How does IFRS adoption improve the monetary relevance of accounting information? Several studies have explored the monetary relevance of IFRS adoption; however, they are based on foreign countries while Nigerian researches do not contain empirical evidence as they are mostly theoretical. This study therefore seeks to investigate the effect of IFRS adoption on financial performance. The study used correlation research design and data on Earnings per Share (EPS), Change in Earnings per Share (CEPS), Book Value per Share (BVPS) and net profit margin
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Ehoff Jr., Clemense, and Dov Fischer. "Should The SEC Adopt International Financial Reporting Standards?" Review of Business Information Systems (RBIS) 16, no. 1 (December 29, 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 option is in the best interest of U.S. investors.
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Mills, Roger. "Financial Reporting and Financial Economics Draw Closer." Henley Manager Update 16, no. 4 (June 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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Yallapragada, RamMohan R. "Incorporating International Financial Reporting Standards Into The United States Financial Reporting System: Timeline And Implications." International Business & Economics Research Journal (IBER) 11, no. 3 (February 15, 2012): 283. http://dx.doi.org/10.19030/iber.v11i3.6860.

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In the United States of America (US), all the accounting procedures and guidelines for measurement and reporting by business firms are governed by a body of principles and concepts known as Generally Accepted Accounting Principles (GAAP). These GAAP are presently issued by the Financial Accounting Standards Board (FASB) with the authority delegated by the Securities and Exchange Commission (SEC). Historically, each country developed its own GAAP and there was no uniformity among the GAAPs of different countries. Comparison of financial statements issued by business firms from different countries has become impossible leading toward suboptimal capital allocation across countries in the world. Gradually, with the advent of multinational corporations, there emerged a global demand for convergence of GAAP of different countries into a single set uniform accounting standards applicable to all countries. Initiative for uniform global accounting standards came from International Accounting Standards Committee (IASC) which was established in 1973. The IASC formed International Accounting Standards Board (IASB) in 2001 which began issuing International Financial Accounting Standards (IFRS). Till now about 100 countries have adopted IFRS for their financial reporting purposes. The SEC has yielded to the global pressure to adopt IFRS in the US. SEC has set a timeline for US business firms to change over from US GAAP to IFRS. This paper presents the background and development of the movement of IFRS, timeline for the change in US and the implications involved in the adoption of IFRS in the US.
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Dissertations / Theses on the topic "International financial reporting standards (IFRS's)"

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

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

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

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This dissertation consists of three separate, but related, studies on the institutionalization of International Financial Reporting Standards (IFRS). The first study examines the relationship between the national variables and the level of IFRS adoption. Theoretical insights regarding the level of national IFRS adoption come from the world-level institutional theory (Meyer et. al., 1997). Archival data are utilized for the study. The findings indicate that countries with weaker national governance structures and lower economic development demonstrate the highest level of commitment to IFRS. Nationalism was found to influence the extent of adoption. The study contributes to IFRS adoption literature by recognizing the multi-level possibilities of IFRS adoption and discovering the factors that drive the degree of IFRS adoption on a national level. The second study examines the ongoing change in the U.S. accounting regulation related to IFRS. The specific event investigated is an historic ruling by the Securities and Exchange Commission (SEC) made in 2007 to accept IFRS filings from foreign issuers. This move toward acceptance of IFRS by the primary U.S. regulator is of academic interest because it represents an opportunity to study regulatory institutional change. The event is analyzed using a qualitative study of the rhetoric found in the comment letters submitted to the SEC. The following theoretical frameworks were used to interpret the qualitative findings: a model of institutional change (Greenwood et. al., 2002), the role of rhetoric in legitimating institutional change (Suddaby & Greenwood, 2005), and the agents of change model (Djelic & Quack, 2003b). The conversation of opponents and proponents through the comment letters revealed the struggle of the participants to legitimize their positions. As expected, rhetorical themes associated with the moral and pragmatic legitimacy of their positions were utilized. Unexpectedly, the shifting site of regulation and the related power of SEC were troubling for proponents and opponents of the change. The study contributes to transnational accounting regulation literature in a number of ways. It presents a synthesis of different theoretical perspectives to investigate institutional change in accounting regulation. It also deepens the understanding of how institutional change is theorized by evaluating the rhetoric of domestic, foreign, and transnational participants. The third study evaluates the diffusion of IFRS in developing countries, using the specific case of Russia. The study investigates whether individual perceptions of various aspects of financial reporting and reforms are associated with IFRS adoption. Particularly of interest is whether there are differences between voluntary adopters and those for which adoption was mandated. The data were obtained from a 2007 survey exploring Russia s transition to IFRS. In general, adopters had a more positive view of transition toward IFRS and financial reforms in Russia. Further, the perceptions of reforms by adopters did not vary based on whether the adoption was required by a national or a foreign mandate. The study contributes both theoretically and empirically to the literature on IFRS in developing countries. Taken together, these three studies focus on issues that have not been addressed previously in the accounting literature. They will advance the international accounting literature on factors related to IFRS adoption, regulations, and influences.
Ph.D.
Kenneth G. Dixon School of Accounting
Business Administration
Business Administration PhD
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Haaker, Andreas. "Potential der Goodwill-Bilanzierung nach IFRS für eine Konvergenz im wertorientierten Rechnungswesen : eine messtheoretische Analyse /." Wiesbaden : Gabler, 2008. http://d-nb.info/987521772/04.

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

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

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Smith, Clint W. "The Impact of International Financial Reporting Standards on Key Financial Indicators of Canadian Companies." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2582.

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Companies throughout the world use different methods for reporting their financial information to capital market investors and regulators. These different methods have caused financial reporting of statements to become less transparent, has increased adjustment errors and forecasting errors, and has reduced investor confidence. As a result, the International Accounting Standards Board created International Financial Reporting Standards (IFRS) to establish a global standard. Currently, 140 jurisdictions worldwide have implemented IFRS. The purpose of this study was to examine the effectiveness of IFRS on 248 Canadian companies and to analyze whether the 2011 implementation of IFRS affected corporate stock prices, key financial measurements of companies, and industry sectors. Arrow's social choice theory and general equilibrium analysis provided the theoretical framework for this quantitative investigation. Two 1-year time periods, 2009-2010 (the year before IFRS was implemented) and 2011-2012 (the year after IFRS was implemented), were analyzed using secondary data. A multiple regression model was used to examine the impact of IFRS implementation on price-to-earnings ratio, price-to-sales ratio, and price-to-cash flow ratio of the 248 Canadian companies. Findings indicate that IFRS led to an overall improvement in financial reporting by Canadian companies, which suggests IFRS's effectiveness. Mandating IFRS worldwide may facilitate comparisons of corporate financial information, reduce costs, reduce investor fatigue, improve adjustment errors and forecasting errors, and provide capital market participants the confidence to make valued investment decisions, leading to positive social change.
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Preissler, Gerald. "Prinzipienbasierung der Rechnungslegung nach IAS, IFRS? /." Frankfurt am Main ; Berlin ; Bern ; Bruxelles ; New York ; Oxford ; Wien : Lang, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013111622&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Pferdehirt, Henrik. "Die Leasingbilanzierung nach IFRS : eine theoretische und empirische Analyse der Reformbestrebungen /." Wiesbaden : Dt. Univ.-Verl, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016136340&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Ranker, Daniel. "Immobilienbewertung nach HGB und IFRS : Auslegung, Konzeption und Einzelfragen der Bilanzierung des Anlagevermögens /." Berlin : Erich Schmidt, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015012114&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Books on the topic "International financial reporting standards (IFRS's)"

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

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The textbook analyzes the system of international financial reporting Standards (IFRS): its principles, formation, advantages and feasibility of implementation. All IFRS are considered: presentation of financial statements; inventories; statement of cash flows; accounting policies, changes in accounting estimates and errors; contracts, etc. The financial lease is also reflected in the lessee's statements under RAS and IFRS, etc. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students studying in the areas of "Economics" and "Management", as well as for everyone who wants to improve their level in the field of preparing consolidated financial statements.
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Erfolgs- und Vermögensmessung nach International financial reporting Standards (IFRS). Frankfurt am Main: P. Lang, 2004.

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

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

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

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

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

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

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International financial reporting standards (IFRSs): Including International Accounting Standards (IASs) and Interpretations as at 1 January 2010. London: IASB, 2010.

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Insights into IFRS: KPMG's practical guide to International financial reporting standards. 7th ed. [London]: Sweet & Maxwell/Thomson Reuters, 2010.

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Book chapters on the topic "International financial reporting standards (IFRS's)"

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

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Dasaraju, Himachalam, and Mutyala Subramanyam. "India. Convergence of International Financial Reporting Standards: An Analysis of Issues in Developed and Developing Economies." In IFRS in a Global World, 201–16. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-28225-1_15.

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

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

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

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

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Chan, James L., and Yunxiao Xu. "Government Financial Reporting Standards and Practices." In The International Handbook of Public Financial Management, 767–96. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137315304_36.

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"International Financial Reporting Standards (IFRS)." In IFRS and XBRL: How to Improve Business Reporting Through Technology and Object Tracking, 13–14. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119208099.part1.

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"II. Die International Financial Reporting Standards." In IFRS visuell, edited by KPMG AG Wirtschaftsprüfungsgesellschaft, 9–212. Schäffer-Poeschel, 2019. http://dx.doi.org/10.34156/9783791043586-9.

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"II. Die International Financial Reporting Standards." In IFRS visuell, edited by KPMG AG Wirtschaftsprüfungsgesellschaft, 9–220. Schäffer-Poeschel, 2021. http://dx.doi.org/10.34156/9783791051895-9.

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Conference papers on the topic "International financial reporting standards (IFRS's)"

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

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

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

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Tusan, Radoslav. "THE IMPACT OF THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON THE FINANCIAL SITUATION AND PERFORMANCE OF THE COMPANY." In Sixth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/limen.s.p.2020.37.

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This paper deals with the evaluation of the impact of the adoption of International Financial Reporting Standards (IFRS) on the financial situation and performance of the company. The Slovak Accounting Act allows accounting and reporting under IFRS for two types of entities - explicitly specified by law (e.g. banks, insurance companies, stock exchange); and those that meet specified size criteria. The analyzed company met the size criteria and IFRS has been applying since 2018. The transition from Slovak accounting procedures to IFRS has an impact on the classification of individual items of assets and liabilities, their structure, and the classification of related costs and revenues. The transition to IFRS thus has an impact on the company's financial position and performance. The paper set out two objectives of the research: 1) the transition to IFRS caused an insignificant change in the company's financial indicators; 2) the transition to IFRS caused a significant change in the company's financial indicators. The results of the analysis show changes in the structure of the company's assets and liabilities, the amount of income and expenses, and the less significant impact of the adoption of IFRS on financial indicators.
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Fitriana, Avincennia Vindy. "Factors that Influence Countries in Fully Adopting International Financial Reporting Standards (IFRS)." In Proceedings of the Social and Humaniora Research Symposium (SoRes 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/sores-18.2019.19.

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

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

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Perez, Gilberto, Camila Olo Terra, Fabiana Célia Monteiro, and Roberta de Oliveira Morelli. "IMPACTS IN ORGANIZATIONS AND THEIR INFORMATION SYSTEMS DUE TO CONVERGENCE OF BRAZILIAN ACCOUNTING STANDARDS TO INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS)." In 10th CONTECSI International Conference on Information Systems and Technology Management. Sao Paulo: TECSI, 2013. http://dx.doi.org/10.5748/9788599693094-10contecsi/rf-46.

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Baldissera, Annalisa. "THE STAKEHOLDERS: A COMPARISON BETWEEN IAS/IFRS AND ITALIAN OIC STANDARDS FOR FINANCIAL REPORTING." In 3rd International Scientific Conference on Economics and Management. Association of Economists and Managers of the Balkans, Belgrade; Faculty of Management Koper; Doba Business School - Maribor; Integrated Business Faculty - Skopje; Faculty of Management - Zajecar, 2019. http://dx.doi.org/10.31410/eman.2019.205.

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Lindskog, Staffan, and Rolf Sjo¨blom. "Radiological, Technical and Financial Planning for Decommissioning of Small Nuclear Facilities in Sweden." In ASME 2009 12th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2009. http://dx.doi.org/10.1115/icem2009-16177.

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Abstract:
On November 1st 2008, a new ordinance came into force in Sweden. It extends the implementation of nuclear liability to all nuclear facilities and companies, regardless of size. The Government has authorized the Swedish Radiation Safety Authority (SSM) to issue further regulation as warranted and appropriate, and commissioned the same Authority to oversee the implementation. Consequently, SSM is presently conducting research in order to establish a basis for the implementation of the ordinance to smaller facilities and enterprises. The goal is to enable finance to be assured in an efficient manner so that any burden on the companies is as small as possible. Thus, “functional requirements” are identified, and used as a basis for various investigations. The aspects include technical and cost calculation prerequisites, as well as various domains of law: the environmental code, radiation and nuclear safety, financial reporting, and criminal law. It is found that the basis for the differentiation among the facility operators and owners should be the cost and the associated uncertainty. Thus, a cost calculation will have to be carried out by all. It should be based on available standards and guidance documents. It is found that this is a requirement that already exists elsewhere in the legislation, and thus no additional burden is imposed on the companies. It is found that segregated funds is the preferred option for long-term liabilities. Securities are suitable for short-term liabilities provided that the economy of the company in question is sound. Securities might also be used for long-term liabilities to cover uncertainty. It is proposed that a de minimis limit of at least kSEK 25 (about k€ 2, 4 and k$ 3, 4) is used. An important reason for this is that lower limits might be incompatible with the rules for financial reporting. It is also proposed that securities might be used also for long-term commitments if the total environmental liability does not exceed 1,00 MSEK (about k€ 96 and k$ 135). It is found that the “general advice” that must be used by smaller companies lacks proper instructions on how to account for environmental liability whilst at the same time it prohibits the use of e g the international reporting standards IFRS/IAS. It is also found that the “general advice” prohibits distribution of costs for research and development over time. This might be incompatible with a fund system where considerable research may be necessary at the early stages of the work and often many years before the actual decommissioning is to take place. The rules in the penal code require that an annual report presents an “essentially correct financial situation”. One of the interpretations to this statement is that a deviance of at most 30% might be tolerated. Although previous work has indicated that the error in cost estimates need not be higher than about 15%, even for research facilities, concealed cost raisers may from time to time lead to much larger errors, even when best practices are being used. It is therefore essential that decommissioning planning and cost predictions are made in accordance with state of the art, and that the estimating methods as well as the results are properly documented.
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