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Aria Farah Mita,Nurul Husnah
Pág. 427 - 438
This research aims to analyze factors that influence the likelihood of IFRS adoption in developing countries. Research that focuses on the IFRS adoption in developing countries is limited. Developing countries are supposed to get many benefits from the a...
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CHUKS VINE CHIKWENDU NWAOGWUGWU
Pág. Page:17 - 24Abstract
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Atallah Hosban, Mhammed Naser Hamdan
Pág. 4 - 9
The study aimed to identify the measurement ofaccounting and the recognition of the terms of revenueaccording to the International Accounting Standard 18 , andconsists study population consisted of internal auditors in theJordanian Public Shareholding in...
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Elena Hlaciuc,Dorel Mates,Marian Socoliuc
Pág. 192 - 197
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Ana Isabel Morais and Inês Pinto
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based o...
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Federica Doni,Silvia Rossetti,Roberto Verona
Pág. 558 - 574
Motivated by the issuance of International Accounting Standard 1 revised, this paper investigates reporting choices on the Comprehensive Income of listed companies from Europe and the USA. This research aims at verifying the effects of the requirements i...
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Daniel Botez
Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or p...
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Nanang Shonhadji
Pág. 133 - 144
Accounting standards in Indonesia has harmonically been ready to implement internationalaccounting standards or International Financial Reporting Standards (IFRS). The purpose ofthis study was to find out the effect of readiness on the competence, expert...
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Waheeda Mohamed,Yaeesh Yasseen,Fatima Z. Omarjee
AbstractOrientation: Small and medium-sized entities (SMEs) play a crucial role in the South African economy. The financial reporting framework applicable to SMEs may contribute to the success of the SME. This study was exploratory in nature and fol...
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Milton Segal,Genevieve Naik
AbstractOrientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet. This is in contrast to the current standard an...
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Joycet Ramírez Ruano, MSc., José Carlos del Toro Ríos, Dr.C., María Gil Basulto, Dra.C.
Pág. 39 - 47
En el presente trabajo se emiten criterios sobre la importancia de adoptar en Cuba las Normas Internacionales de Contabilidad, en específico la Norma Internacional de Contabilidad 36 ?Deterioro del Valor de los Activos?, cuyo objetivo es garantizar que l...
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Hasyyati Yusrina,Mukhtaruddin Mukhtaruddin,Luk Luk Fuadah,Zunaidah Sulong
Pág. 433 - 447
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior stan...
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RamMohan R. Yallapragada, C. William Roe, Alfred G. Toma
For a long time, the United States (US) Generally Accepted Accounting Principles (GAAP), are considered as the gold standard for financial reporting by companies all over the world. With the advent of globalization of capital markets and the proliferatio...
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Markus Berger and Matthias Finkbeiner
As freshwater is a vital yet often scarce resource, the life cycle assessment community has put great efforts in method development to properly address water use. The International Organization for Standardization has recently even launched a project aim...
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Vincent O?Connell, Naser AbuGhazaleh, Yasean Tahat and Garvan Whelan
This paper explores the interrelationship between R&D investment, financial leverage, and a firm?s R&D innovation success. Using a sample of UK and EU firms, we predict that changes in one-year-ahead R&D investment are negatively associated w...
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Nakita Swait,Adnan Patel,Warren Maroun
AbstractUsing an exploratory interpretive research approach and International Financial Reporting Standards (IFRS) 13 as a case study, this article investigates the factors that affect the decision to adopt a specific IFRS early. The research findings ar...
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Karna Dahal and Jari Niemelä
Cities generally adopt territorial- or production-based rather than consumption-based emissions accounting systems but they find difficult to adopt a specific emissions standard. Due to the diverse calculation methodologies cities use, inter-city emissio...
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Margarita Legenkova
Pág. 1304 - 1309
The purpose of this study is to ascertain the impact of International Public Sector Accounting Standard (IPSAS) on reliability, credibility and integrity of financial reporting in State Government administration in Russia. The article provides the ration...
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George Schmidt,Kaitlyn Schoeppey
Pág. 29 - 50
AbstractAccounting is a byproduct of its environment. It takes information and transmits it for users that are both internal and external to the company. The United States has been working to converge with IFRS since the Norwalk Agreement in 2002....
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George Schmidt,Kaitlyn Schoeppey
Pág. 29 - 50
AbstractAccounting is a byproduct of its environment. It takes information and transmits it for users that are both internal and external to the company. The United States has been working to converge with IFRS since the Norwalk Agreement in 2002....
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