Zobrazeno 1 - 10
of 50
pro vyhledávání: '"IFRS 1"'
Autor:
Hend Guermazi, Salma Damak-Ayadi
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 22, Iss 2, Pp 277-296 (2023)
Research Question: What are the determinants that may affect the choices of permanent accounting options adopted by European groups during the transition to IAS/IFRS standards? Motivation: 2005 was the year of the changeover to international standar
Externí odkaz:
https://doaj.org/article/fd11d9b755d34644979431a85d3b713e
Autor:
Guermazi, Hend, Damak-Ayadi, Salma
Publikováno v:
Journal of Accounting and Management Information Systems. 23(2):277-296
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1127658
Autor:
SZEKERES Alexandra, HAMAD Mirjam
Publikováno v:
Annals of the University of Oradea: Economic Science, Vol 29, Iss 1, Pp 305-313 (2020)
The primary goal of the present research is to examine the profitability of companies that have transitioned to IFRS in the year of transition. This provides an opportunity to compare the profitability of a given company in the system of IFRS and on
Externí odkaz:
https://doaj.org/article/7d99de78205b48edb0b72e3fcb295312
Autor:
Hilliard, Theresa, Neidermeyer, Presha
Publikováno v:
International Journal of Accounting & Information Management, 2018, Vol. 26, Issue 1, pp. 2-37.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJAIM-04-2016-0045
Autor:
Orbán, Ildiko, KISS, Ágota
Publikováno v:
SEA – Practical Application of Science. VI(17):187-192
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=738826
Autor:
Ildikó ORBÁN, Ágota KISS
Publikováno v:
SEA: Practical Application of Science, Vol VI, Iss 17 (2/2018), Pp 187-192 (2018)
International Financial Reporting Standards (hereinafter referred to as IFRS) are the collection of accounting standards published by the International Accounting Standards Board (IASB) which enables the legislators to establish a framework for the i
Externí odkaz:
https://doaj.org/article/92ab450eb3544179b26bcb73894bb689
Publikováno v:
Studies in Business and Economics, Vol 11, Iss 2, Pp 51-57 (2016)
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
Externí odkaz:
https://doaj.org/article/520e82f70db847d59b737cb19d4d0cc0
Yes
This study examines the extent to which the change from UK GAAP to IFRS has affected companies listed on the Alternative Investment Market (AIM) in the UK. The results suggest that, on average, profit reported under IFRS is higher than that
This study examines the extent to which the change from UK GAAP to IFRS has affected companies listed on the Alternative Investment Market (AIM) in the UK. The results suggest that, on average, profit reported under IFRS is higher than that
Externí odkaz:
http://hdl.handle.net/10454/17131
Publikováno v:
Open Journal of Business and Management. :1527-1544
Since the entry into force of IAS/IFRS in 2005, the issue of the impact of IAS/IFRS on economic and financial performance has been a complex debate in EU member countries. Indeed, several studies have been carried out in this context, such as Spain (
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::462c6c479fa530d4b7501efa00739f33
https://doi.org/10.4236/ojbm.2021.94082
https://doi.org/10.4236/ojbm.2021.94082
Autor:
R D Dusmuratov, A S Boltaev
Publikováno v:
E3S Web of Conferences, Vol 258, p 05041 (2021)
Globally, accounting is seen as a system for measuring, tracking and summarizing business activities, interpreting financial information and communicating the results to management and other stakeholders to help them make effective business decisions
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8fa553b57d19ec55633c95b54e6dd23f
https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/34/e3sconf_uesf2021_05041.pdf
https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/34/e3sconf_uesf2021_05041.pdf