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Journal articles on the topic 'International Reporting Standard No'

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Published: 5 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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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Druzhilovskaya, T. Yu, and E. S. Druzhilovskaya. "Lease: Problematic Aspects of Accounting and Reporting Information Formation." Accounting. Analysis. Auditing 7, no. 2 (2020): 30–39. http://dx.doi.org/10.26794/2408-9303-2020-7-2-30-39.

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In the light of the recently adopted new Russian and international standards in accounting and tax accounting, significant changes in the regulation of lease accounting have been made. Unfortunately, the newly adopted rules are not always ideal in terms of their practical application. The article is devoted to a critical analysis of the regulations of the international standard IFRS (IFRS) 16 “Lease” and the Russian standard FSBU25/2018 “Lease Accounting.” The methodological basis of the study includes a critical analysis of the new requirements for accounting for lease transactions in the sys

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

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

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

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

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

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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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Fayzullayeva, Dilafruz Gayrulla qizi. "RESERVES, CONTINGENT LIABILITIES AND CONTINGENT ASSETS IN ACCORDANCE WITH THE INTERNATIONAL FINANCIAL REPORTING STANDARD." Thematics Journal of Business Management 4, no. 12 (2021): 44–49. https://doi.org/10.5281/zenodo.5800036.

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<strong>Abstract: </strong>In this article, the author examines the problems associated with the introduction of international financial reporting standards into the accounting system of Uzbekistan, suggests ways to solve them and describes the main advantages of their adoption.v

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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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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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Barth, Mary E. "How International Accounting Research Influences Policy and Standard Setting." Journal of International Accounting Research 17, no. 2 (2018): 1–11. http://dx.doi.org/10.2308/jiar-10634.

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ABSTRACT For accounting to be a learned profession, research must play an important role in shaping accounting practice. This keynote address focuses on how international accounting research influences policy and financial reporting standard setting. It begins by clarifying what is, and is not, accounting. Next, it provides perspective on characteristics of the research that make it suitable for informing standard setters and identifies sources of research topics. Seven studies provide examples of research that can influence global financial reporting standard setting. The address closes by re

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Kasperowicz, Anna. "INTERNATIONAL FINANCIAL REPORTING STANDARD NO 15 “CUSTOMER AGREEMENTS” IN THE CONSTRUCTION INDUSTRY." FINANCIAL SCIENCES 23, no. 3 (2018): 73–83. http://dx.doi.org/10.15611/fins.2018.3.06.

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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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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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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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Lenormand, Gaëlle, and Lionel Touchais. "Does International Financial Reporting Standard 8 improve the firms' information environment?" Journal of Applied Accounting Research 22, no. 2 (2021): 383–400. http://dx.doi.org/10.1108/jaar-05-2020-0088.

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PurposeThis article analyzes the effect of International Financial Reporting Standard (IFRS) 8 on the informational content of segment data. It aims to assess the change in quality of the financial analysts' and the shareholders' information environment due to the new segment reporting standard to verify the International Accounting Standards Board’s (IASB) expectations and the conclusions of its post-implementation review.Design/methodology/approachBased on a sample of 250 companies listed on Euronext Paris in France, a country with poor legal protection for shareholders, over a nine-year per

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Jerris, Scott I. "Earnings Per Share Reporting: A Movement Toward International Harmonization." Journal of Applied Business Research (JABR) 14, no. 2 (2011): 11. http://dx.doi.org/10.19030/jabr.v14i2.5711.

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Earnings per share (EPS) is one of the most widely quoted financial measures used in assessing firm performance. Due to the use of the price-earnings ratio in financial analysis, some countries have established a standard for the computation of EPS measures. This paper compares, contrasts and illustrates current EPS reporting practices for two countries with actual pronouncements: the United States, and the United Kingdom. These two countries were specifically chosen because they represent how current EPS reporting practices can differ on a number of dimensions. In addition, this paper discuss

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Poyda-Nosyk, Nina, Robert Bacho, Viktoriia Makarovych, Gabriella Loskorikh, Veronika Hanusych, and Nataliya Stoika. "THE ROLE OF INTERNATIONAL ACCOUNTING STANDARDS IN FOSTERING CORPORATE REPORTING TRANSPARENCY." Financial and credit activity problems of theory and practice 2, no. 55 (2024): 90–106. http://dx.doi.org/10.55643/fcaptp.2.55.2024.4278.

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This research investigates the multifaceted impact of International Accounting Standards (IAS) on corporate reporting transparency. Amidst the interconnected global business landscape, the study aims to discern global adoption trends, financial reporting quality, stakeholder perceptions, implementation challenges, and the responsiveness of IAS to industry dynamics. Through meticulous analyses spanning the years 2010 to 2020, the research unfolds key insights.The adoption of IAS is a critical facet of global financial reporting, influencing business practices, investor decisions, and regulatory

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Cherepanova, Vera. "A Case for International Financial Reporting Standard on Sustainability: A Critical Perspective." Journal of Management and Sustainability 7, no. 2 (2017): 78. http://dx.doi.org/10.5539/jms.v7n2p78.

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The domain of sustainability reporting has seen a substantial proliferation in recent years. Many standards, guidelines, and voluntary regulatory mechanisms have emerged, yet a specific IFRS on sustainability doesn’t exist. This paper provides a critical analysis of desirability for the institutionalization of sustainability reporting in a form of IFRS standard. First, I discuss strengths and weaknesses of IFRS and their adoption. Next, I delineate the complex multi-dimensional nature of accounting harmonization and specifically highlight the existing barriers to the successful advancement of

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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.

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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

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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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Менгликулов, Б. Ю. "Theoretical and practical issues the application of international financial reporting standards in the agricultural sector." Экономика и предпринимательство, no. 2(115) (May 6, 2020): 941–46. http://dx.doi.org/10.34925/eip.2020.115.2.189.

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Данном статье изучен цель международного стандарта финансовой отчетности №41 «Сельское хозяйство», разработанного Комитетом международных стандартов финансовой отчетности (КМСФО), сфера его применение и вопросы его применение в аграрном секторе республики. Даны практические предложения и рекомендации по формированию теоретических и практических аспектов применения международных стандартов финансовой отчетности в аграрном секторе. In this article examined the purpose of the international financial reporting standard No. 41 “Agriculture”, developed by the Committee of International Financial Rep

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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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Marsh, Treba, and Mary Fischer. "Accounting For Agricultural Products: US Versus IFRS GAAP." Journal of Business & Economics Research (JBER) 11, no. 2 (2013): 79. http://dx.doi.org/10.19030/jber.v11i2.7620.

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Currently there is a mix of accounting guidance for agriculture producers in the US that is both GAAP including Accounting Statement Codification 905 and non-GAAP financial guidelines. Should the US adopt International Financial Reporting Standards (IFRS), this guidance would be replaced with International Accounting Standard (IAS) 41 Agriculture. This study identifies systematic differences between the US and International accounting and reporting for agricultural assets and products. The study also finds that international and US agricultural accounting recognition and reporting guidance res

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

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

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Pandin, Maria Yovita R., Renata Maulita Wijaya, Maria Yuliana Postel, and Marta Uli Septiana Manalu. "Analysis of Sustainability Reporting Disclosure Based on the Global Reporting Initiative (GRI) Standards." EKSYAR : Jurnal Ekonomi Syari'ah & Bisnis Islam 10, no. 2 (2024): 324–31. http://dx.doi.org/10.54956/eksyar.v10i2.523.

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This study aims to provide empirical evidence regarding the disclosure of PT Astra Internasional Tbk Jakarta's sustainability report for 2020-2021. This research uses quantitative qualitative research methods. Data obtained from the results of the sustainability report of PT Astra International Tbk Jakarta. Data analysis uses content analysis. The results of the analysis show that sustainability reports are company reports that convey information regarding the economic, environmental and social performance of a company's actions. Disclosure standards for business sustainability reports that us

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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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