Log in

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

To see the other types of publications on this topic, follow the link: International financial reporting standards (IFRS's).

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

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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

Select a source type:

Consult the top 50 journal articles for your research on the topic 'International financial reporting standards (IFRS's).'

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

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

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

1

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

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

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 (2021): 135–41. http://dx.doi.org/10.37547/tajiir/volume03issue05-23.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

3

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

Abstract:

<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

APA, Harvard, Vancouver, ISO, and other styles

5

Ter Hoeven, Ralph, G. Ubels, and D. Zwagerman. "Boek-/marktwaarderatio en International Financial Reporting Standards." Maandblad Voor Accountancy en Bedrijfseconomie 83, no. 11 (2009): 337–55. http://dx.doi.org/10.5117/mab.83.12843.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

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 (2018): 20. http://dx.doi.org/10.32455/ijbfa.v1i1.12.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

11

Hosseiniol Asl, Mohsen, Farzaneh Heidarpoor, and Yadollah Tariverdi. "The Islamic Financial Reporting Goals and convergence with International Financial Reporting Standards (IFRS." Iranian journal of Value and Behavioral Accounting 4, no. 7 (2019): 343–80. http://dx.doi.org/10.29252/aapc.4.7.343.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

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

Full text

Abstract:

Penelitian ini adalah untuk menginvestigasi persepsi mahasiswa akuntansi terhadap International Financial Reporting Standars (IFRS). Hasilnya menunjukkan tidak terdapat perbedaan tingkat pengetahuan mahasiswa,terhadap pemahaman IFRS. Berdasarkan usia tidak terdapat perbedaan tingkat pengetahuan antar kelompok usia dalam memahami IFRS. Berdasarkan tahun masuk universitas, ada perbedaan tingkat pengetahuan mahasiswa terhadap pemahaman IFRS. Dalam analisis regresi tingkat pengetahuan berpengaruh negative dan signifikan terhadap keinginan untuk mengambil kelas tentang IFRS. Sedangkan untuk variabe

APA, Harvard, Vancouver, ISO, and other styles

13

Agyei-Mensah, Ben Kwame. "Adoption of International Financial Reporting Standards (IFRS) in Ghana and the Quality of Financial Statement Disclosures." International Journal of Accounting and Financial Reporting 3, no. 2 (2014): 269. http://dx.doi.org/10.5296/ijafr.v3i2.4489.

Full text

Abstract:

According to the IASB's IFRS framework, qualitative characteristics are the attributes that make the information provided in financial statements useful to others. This study was conducted to investigate the quality of financial reports before and after adopting IFRSs in Ghana, and also the influence of firm-specific characteristics which include firm size, profitability, debt equity ratio, liquidity and audit firm size on the quality of financial information disclosed by firms listed on the Ghana Stock Exchange.The research was conducted through detailed analysis of the pre-official adoption

APA, Harvard, Vancouver, ISO, and other styles

14

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

15

Mala, Rajni, and Parmod Chand. "Confidence of accountants in applying international financial reporting standards." Corporate Ownership and Control 13, no. 1 (2015): 56–65. http://dx.doi.org/10.22495/cocv13i1p6.

Full text

Abstract:

Research on how accountants could increase their confidence in interpreting and applying International Financial Reporting Standards (IFRS) is lacking. This study examines whether the accuracy of judgments made by accountants varies as a consequence of their level of confidence, and whether their confidence in exercising judgments could be enhanced by greater familiarity with IFRS. The results of the study support that accountants who are more confident make judgments that better reflect the economic substance of a transaction than accountants who are less confident. The results further indica

APA, Harvard, Vancouver, ISO, and other styles

16

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

17

Hoon Yuk, Jee, and Wook Bin Leem. "The effects of the International Financial Reporting Standards (IFRS) adoption on earnings quality: evidence from Korea." Investment Management and Financial Innovations 14, no. 3 (2017): 243–50. http://dx.doi.org/10.21511/imfi.14(3-1).2017.08.

Full text

Abstract:

This study investigates whether earnings quality of Korean listed firms was substantially improved after the IFRS adoption in long-term aspect and which firms listed in KOSPI or KOSDAQ market had been more enjoyed the benefit. Prior studies related to this subject don’t provide consistent results and have a limitation of insufficiency of research periods. Therefore, this study analyzes the positive effect of the IFRS adoption in Korea using long-term based approach and comparative analysis on each Korean stock market. Furthermore, this study considered Korean specific institutional environment

APA, Harvard, Vancouver, ISO, and other styles

18

Ezenwoke, Omotola, and Williams Tion. "International financial reporting standards (IFRSs) adoption in Africa: Abibliometric analysis." Cogent Social Sciences 6, no. 1 (2020): 1801370. http://dx.doi.org/10.1080/23311886.2020.1801370.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Luchko, Mykhaylo, and Nataliya Melnyk. "IFRS-reporting: practical aspects of transition." Herald of Ternopil National Economic University, no. 4(94) (December 3, 2019): 42–53. http://dx.doi.org/10.35774/visnyk2019.04.042.

Full text

Abstract:

Introduction. Currently, the adoption of IFRS has become both an objective reality and a legal requirement for many domestic enterprises. International standards are a prerequisite for the formation of common approaches and objectives of financial statements, IFRS are focused on the presentation of real and objective accounting and reporting information about the financial position, as well as allow an impartial assessment of the opportunities and prospects of the enterprise. However, the implementation of IFRS requires amendments to the applicable regulations, national standards, clarificatio

APA, Harvard, Vancouver, ISO, and other styles

20

Khoma, S., Yu Chuchuk, T. Savchuk, and O. Stepanyuk. "Taxonomy of financial reporting in compliance with international standards: practical aspects." Galic'kij ekonomičnij visnik 67, no. 6 (2020): 114–21. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.06.114.

Full text

Abstract:

Financial reporting is an important part of economic life. The order of preparation and submission of financial reporting is formed under the influence of various factors, including the following ones: the state of the economy, the level of information technology development, the needs of stakeholders, and others. Strengthening of the trends in digital transformation of economy resulted in the emergence of new trends in financial reporting or certain modification of existing ones. The place and role of electronic format for submitting the financial recording according to XBRL Taxonomy in compl

APA, Harvard, Vancouver, ISO, and other styles

21

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

22

Zhuravka, Fedir. "Problem aspects of transformation in financial reporting of business entities in Ukraine." Geopolitics under Globalization 1, no. 1 (2016): 36–44. http://dx.doi.org/10.21511/gg.01(1).2017.05.

Full text

Abstract:

In many countries International Financial Reporting Standards (IFRS) have become part of the domestic law or common practice. Ukraine has also taken the first steps to the use of IFRS taking into account its national peculiarities. However, problems occur in the adaptation of international standards, which need to be solved. The proposed article is devoted to the research of specific problems arising during the implementation of IFRS in Ukraine. The author substantiates the expediency of implementing International Financial Reporting Standards in Ukraine, studies the prospects of using interna

APA, Harvard, Vancouver, ISO, and other styles

23

S., Ezeani Nneka, and Oladele Rotimi. "Adoption of International Financial Reporting Standards ( IFRS ) to Enhance Financial Reporting in Nigeria Universities." Oman Chapter of Arabian Journal of Business and Management Review 2, no. 3 (2012): 70–85. http://dx.doi.org/10.12816/0002253.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

25

Venkataramulu, Panduranga. "International Financial Reporting Standards (IFRS): Is India Gearing Up?" Adarsh Journal of Management Research 3, no. 1 (2010): 76. http://dx.doi.org/10.21095/ajmr/2010/v3/i1/88381.

Full text

APA, Harvard, Vancouver, ISO, and other styles

26

Hamidah, Hamidah. "ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN INDONESIA." Journal of Economics, Business, and Accountancy | Ventura 16, no. 2 (2013): 355. http://dx.doi.org/10.14414/jebav.v16i2.191.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

28

Hilliard, Theresa DiPonio, and Presha Neidermeyer. "The Impact of International Financial Reporting Standards (IFRS): Evidence from Canada." Studies in Business and Economics 11, no. 2 (2016): 51–57. http://dx.doi.org/10.1515/sbe-2016-0020.

Full text

Abstract:

Abstract The Canadian transition to IFRS provides a valuable IFRS learning opportunity. The Canadian transition and implementation of IFRS provides a unique opportunity to examine the conversion of financial reporting from a similar set of financial reporting rules as U.S. GAAP in a similar economic and business environment. The implementation and adoption of IFRS is not a monolithic event. Our ability to comprehensively understand and assess IFRS requires transparent disclosures such as those mandated by IFRS 1 and disaggregation of the equity components to observe and measure the impact of I

APA, Harvard, Vancouver, ISO, and other styles

29

Dékán Tamásné Orbán, Ildikó. "Reporting companies’ performance – in respect of the international financial reporting standards (IFRS)." Applied Studies in Agribusiness and Commerce 7, no. 4-5 (2013): 107–12. http://dx.doi.org/10.19041/apstract/2013/4-5/15.

Full text

Abstract:

The role of information became more important due to rapidly changing technical conditions, market and economic regulations in our globalizing world. Several regulations tend to provide the framework for reporting performance and income of the companies, but in different statements performance is inconsistently presented and many kind of evaluation method exist in the practice. These facts led to the demand of properly assess the financial health of an organization, and created a commonly accepted rule-system, which name was International Financial Reporting Standards (IFRS). In this paper I t

APA, Harvard, Vancouver, ISO, and other styles

30

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

31

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

32

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

33

Rathke, Alex Augusto Timm, Verônica de Fátima Santana, Isabel Maria Estima Costa Lourenço, and Flávia Zóboli Dalmácio. "International Financial Reporting Standards and Earnings Management in Latin America." Revista de Administração Contemporânea 20, no. 3 (2016): 368–88. http://dx.doi.org/10.1590/1982-7849rac2016140035.

Full text

Abstract:

Abstract This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in less developed countries is still under construction, and few studies focus on this issue, especially with respect to Latin America, despite its relevant role in the global economy. This paper fills this gap in the literature as it analyzes the level of IFRS earnings management regarding the first and main Latin American countries applying

APA, Harvard, Vancouver, ISO, and other styles

34

Nguyen, Hung Xuan, and Thuy Xuan Ho. "Orientation of the development of vietnam financial reporting standards for small and medium - sized entities compatible with the international financial reporting standards for small and medium sized entities." Science and Technology Development Journal 18, no. 3 (2015): 41–49. http://dx.doi.org/10.32508/stdj.v18i3.859.

Full text

Abstract:

Differences in financial reporting systems for small and medium sized entities(SMEs)and large ones have caused plenty of controversies in the last few decades, especially after the introduction of the International Financial Reporting Standards for Small and Medium sized Entities (IFRS for SMEs) by International Accounting Standards Board (IASB). Bohusova & Blaskova [3]suggested that there existed a preference in many developing countries where the quality of financial reporting was normally considered sub-average for applying the IFRS for SMEs due to strong demand in international economi

APA, Harvard, Vancouver, ISO, and other styles

35

Farkhodovich, Boronov Bobur, and Abdurasulov Jamshidbek Ahmad Ugli. "Necessity And Main Directions Of Improving Financial Reporting In Uzbekistan." American Journal of Management and Economics Innovations 03, no. 05 (2021): 61–67. http://dx.doi.org/10.37547/tajmei/volume03issue05-10.

Full text

Abstract:

The article highlights the need to improve financial reporting, the regulations adopted in Uzbekistan in this regard. The purpose of the concept required for the transition to International Financial Reporting Standards (IFRS) in Uzbekistan and the tasks to be included in it have been developed, a series of national accounting standards are presented. It was noted that today the standards for financial instruments need to be improved. For the transition to IFRS, the terms related to the information reflected in the financial statements are given. The work to be done in Uzbekistan to introduce

APA, Harvard, Vancouver, ISO, and other styles

36

Daw Tin Hla, Sharon Cheuk, Abu Hassan Md Isa, and Shaharudin Jakpar. "Constructing a Financial Reporting Disclosure Quality Model of Listed Firms in Malaysia." International Journal of Business and Society 22, no. 2 (2021): 1034–46. http://dx.doi.org/10.33736/ijbs.3780.2021.

Full text

Abstract:

The national accounting standards set by the Malaysian Accounting Standards Board (MASB) is largely converged with the International Financial Reporting Standards (IFRS). The benefit arising from this is to enable foreign investors to analyse their investments via a standardised financial reporting system in Malaysia. Financial reporting disclosure quality by the listed firms in the consumer product and service sector on Bursa Malaysia is an essential feature in the firms’ financial reporting to the public. This research evaluates the development of financial reporting disclosure quality assur

APA, Harvard, Vancouver, ISO, and other styles

37

Harper, Ashley B., Linda Leatherbury, Ana Machuca, and JoDee Phillips. "The Convergence Of Multinational Standards And Practices In International Financial Reporting." Journal of International Education Research (JIER) 8, no. 4 (2012): 461–66. http://dx.doi.org/10.19030/jier.v8i4.7327.

Full text

Abstract:

The International Financial Reporting Standards (IFRS) is pending a move to incorporate a single set of accounting standards across International borders. The definitive decision for uniting the standards appears to be stalemated. The pending move by the United States to adopt financial reporting practices set forth by the IFRS to encompass a single set of reporting standards bears both advantages and disadvantages for multinational corporations. This paper examines some of the difficulties that can arise by using a single set of standards and addresses two significant studies regarding conver

APA, Harvard, Vancouver, ISO, and other styles

38

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

39

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.

Full text

Abstract:

<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

APA, Harvard, Vancouver, ISO, and other styles

40

Godfrey, Jayne M., and Ian A. Langfield-Smith. "Regulatory Capture in the Globalisation of Accounting Standards." Environment and Planning A: Economy and Space 37, no. 11 (2005): 1975–93. http://dx.doi.org/10.1068/a3790.

Full text

Abstract:

The Australian Financial Reporting Council recently shocked the world business community by unexpectedly announcing a change in the nation's approach to global-accounting-standards development. The change involved switching from ensuring consistency of Australian accounting standards with International Financial Reporting Standards (IFRSs) developed by the International Accounting Standards Board to outright adoption of IFRSs by 2005. At the time of the announcement, Australia had the most developed international harmonisation programme of any country with a well-developed financial reporting

APA, Harvard, Vancouver, ISO, and other styles

41

Salah, Wafaa. "The International Financial Reporting Standards and Firm Performance: A Systematic Review." Applied Finance and Accounting 6, no. 2 (2020): 1. http://dx.doi.org/10.11114/afa.v6i2.4851.

Full text

Abstract:

This study reviews the accounting literature which investigates the effects of International Financial Reporting Standards (IFRS) on firms’ financial performance to answer a debating question of how effective are the accounting standards in affecting financial performance and to provide guidance for future studies. The focus of the review is three primary streams, first, reasons and evidence of differences between countries in accounting practices; second, theories justifying the transition from local Generally Accepted Accounting Principles (GAAP) to IFRS; Third, the effect of accounting stan

APA, Harvard, Vancouver, ISO, and other styles

42

Dargahi, Esmaeil, and Arash Tahriri. "Representing a Model for Implementing International Financial Reporting Standards in Iran." Revista de la Universidad del Zulia 11, no. 31 (2020): 141–59. http://dx.doi.org/10.46925//rdluz.31.11.

Full text

Abstract:

International Financial Reporting Standards (IFRS) are global, identical, high-quality and comprehensive standards for financial reporting that have been developed by the International Accounting Standards Board (IASB). The objective of the current study is to represent a model for the implementation of the International Financial Reporting Standards in Iran. This study is an applied research and can be considered a qualitative research. A survey is applied in this regard. The statistical population of the study consisted of members of the accounting faculty of universities, financial managers

APA, Harvard, Vancouver, ISO, and other styles

43

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

44

Rubanov, Dmitrij, and Matthias Nnadi. "The impact of international financial reporting standards on fund performance." Accounting Research Journal 31, no. 1 (2018): 102–20. http://dx.doi.org/10.1108/arj-01-2017-0020.

Full text

Abstract:

Purpose The purpose of this paper is to examine the effect of international financial reporting standards (IFRS) on the performance of UK investment closed-end trust funds with domestic equity focus using Carhart’s Four-Factor model. Design/methodology/approach The paper is based on the Efficient Market Hypothesis, which argues that all available information is already included in the price of assets, and therefore, investors cannot beat the market or generate abnormal returns. Findings The results show that on average, UK investment trusts neither do generate abnormal returns, nor is their pe

APA, Harvard, Vancouver, ISO, and other styles

45

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

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

46

Jassim, Mohammad Tariq. "Composition and characteristics of the financial statements elements in accordance with IFRS." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 5 (May 1, 2020): 36–42. http://dx.doi.org/10.33920/med-17-2005-04.

Full text

Abstract:

In a market economy, the role of International Financial Reporting Standards is increasing. In order to understand their significance in modern conditions it seems necessary to consider the peculiarities of evolution of IFRS formation. The article reflects actual issues concerning the role and significance of International Accounting and Reporting Standards in modern conditions. The author has defined the necessity of applying International Accounting and Reporting Standards by Russian companies. The article highlights the main elements and users of financial statements prepared on the basis o

APA, Harvard, Vancouver, ISO, and other styles

47

Ayem, Sri, and Umi Wahidah. "PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA." Optimum: Jurnal Ekonomi dan Pembangunan 8, no. 1 (2018): 15. http://dx.doi.org/10.12928/optimum.v8i1.8854.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Ball, Ray. "International Financial Reporting Standards (IFRS): pros and cons for investors." Accounting and Business Research 36, sup1 (2006): 5–27. http://dx.doi.org/10.1080/00014788.2006.9730040.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Yang, Jessica Hong, Nada Kakabadse, and Dmytro Lozovskyi. "International financial reporting standards (IFRS) as a change agent in Ukraine." Journal of Governance and Regulation 2, no. 3 (2013): 139–51. http://dx.doi.org/10.22495/jgr_v2_i3_c1_p6.

Full text

Abstract:

The study aims to examine the perception of key actors regarding the costs and benefits that result from adopting International Financial Reporting Standards (IFRS) in Ukraine. Design/Methodology/Approach – The authors conducted a questionnaire survey in order to identify perceptions of financial managers of Ukrainian listed firms regarding the benefits and the costs associated with transition to IFRS. Our results showed that IFRS implementation impacts on internal reporting quality, the relationship with customers, creditors and shareholders, the access to international markets and external f

APA, Harvard, Vancouver, ISO, and other styles

50

Schneider, Thomas, Giovanna Michelon, and Michael Maier. "Environmental liabilities and diversity in practice under international financial reporting standards." Accounting, Auditing & Accountability Journal 30, no. 2 (2017): 378–403. http://dx.doi.org/10.1108/aaaj-01-2014-1585.

Full text

Abstract:

Purpose The purpose of this paper is to encourage accounting regulators to address diversity in practice in the reporting of environmental liabilities. When Canada changed to International Financial Reporting Standards (IFRS) in 2011, Canadian regulators asked the IFRS Interpretations Committee to interpret whether the discount rate to value environmental liabilities should be a risk-free discount rate. Old Canadian GAAP, and current US GAAP, allow for a higher discount rate, resulting in commensurately lower liabilities. International regulators refused to address this issue expecting no dive

APA, Harvard, Vancouver, ISO, and other styles

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