Výsledky vyhledávání - "Index of Comparability"

Akademický článek

Impact of IFRS on accounting data – gray index of conservatism applied to some European listed companies

Autor: Istrate, Costel

Publikováno v: Analele Ştiinţifice ale Universităţii »Alexandru Ioan Cuza« din Iaşi. Ştiinţe economice / Scientific Annals of Alexandru Ioan Cuza University of Iasi - Economic Series. 60(2):259-277

Externí odkaz: https://www.ceeol.com/search/article-detail?id=547297

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Akademický článek

Comparabilidade entre o resultado em BR GAAP e U.S. GAAP: evidências das companhias brasileiras listadas nas bolsas norte-americanas Comparability between BR GAAP and U.S. GAAP results: evidence from Brazilian companies listed on North American stock exchanges

Autor: Sirlei Lemes, Luiz Nelson Guedes de Carvalho

Publikováno v: Revista Contabilidade & Finanças, Vol 20, Iss 50, Pp 25-45 (2009)

Esta pesquisa avalia a materialidade das diferenças de reconciliação dos lucros divulgados por empresas brasileiras. Dada a inexistência de demonstrações contábeis conforme as IFRS publicadas por empresas brasileiras, a amostra foi composta de

Externí odkaz: https://doaj.org/article/2c17af3e6f2e4e51a98f877883bfb436

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Impact of the Transition to IFRS for the Romanian Listed Companies in Financial Distress

Autor: Mihai Carp, Costel Istrate, Ioan-Bogdan Robu

Publikováno v: Review of Economic and Business Studies, Vol 8, Iss 1, Pp 83-102 (2015)
Review of Economic and Business Studies, Vol VIII, Iss 1, Pp 83-102 (2015)

The transition to IFRS of the Romanian listed companies enables us to provide a comparison of some accounting data reported in the same period and that have been obtained according to different accounting regulations: RAS vs. IFRS. The aim of our pap

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f4b83216b6318621405b7789a5f2406d
https://doi.org/10.1515/rebs-2016-0017

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Impact of IFRS on the accounting numbers of Romanian listed companies

Autor: Costel Istrate

Publikováno v: Journal of Accounting and Management Information Systems. 13(3):466-491

The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial statements of Romanian listed companies. From 2012, the application of IFRS is extended to the separate financial statements of the li

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::ed04f37bfe6ad96ffac1841458a323ca
http://www.cig.ase.ro/articles/13_3_3.pdf

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Comparability between BR GAAP and U.S. GAAP results: evidence from Brazilian companies listed on North American stock exchanges

Autor: Luiz Nelson Guedes de Carvalho, Sirlei Lemes

Publikováno v: Revista Contabilidade & Finanças, Volume: 20, Issue: 50, Pages: 25-45, Published: AUG 2009
Revista Contabilidade & Finanças v.20 n.50 2009
Revista Contabilidade & Finanças
Universidade de São Paulo (USP)
instacron:USP

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b5806f1989981d229e95d6f597d5e6db
https://doi.org/10.1590/s1519-70772009000200003

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IMPACT DES IFRS SUR LES CHIFFRES COMPTABLES DES ENTITES ROUMAINES COTEES

Autor: Istrate, Costel

Publikováno v: Mesure, évaluation, notation – les comptabilités de la société du calcul
Mesure, évaluation, notation – les comptabilités de la société du calcul, May 2014, Lille, France. pp.cd-rom

The accession of Romania to EU confirmed the mandatory application IFRS in the consolidated financial statements of Romanian listed companies. From 2012, the application of IFRS is extended to the statutory financial statements of the listed companie

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::d7a9228d08c834cd06f6e6b3dcba8103
https://hal.archives-ouvertes.fr/hal-01899396

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Os impactos da primeira adoção das normas IFRS nas demonstrações contábeis das companhias abertas brasileiras

Autor: Thiago Prado

Publikováno v: Repositório Institucional da UFU
Universidade Federal de Uberlândia (UFU)
instacron:UFU

The overall objective of this research was to identify the change s impact in accounting practices, resulting from the adoption of IFRS on the balance-sheet and income present in the Financial Statements of the Brazilian companies listed on the BM&FB

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::b5e7ea46cac8fd77b0f0db77a29dbd37
https://repositorio.ufu.br/handle/123456789/11980

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Análise dos impactos dos CPCs da primeira fase de transição para o IFRS no Brasil: Um exame dos ajustes aos resultados nas DFPs de 2008

Autor: Santos, Edilene Santana

Publikováno v: Revista de Contabilidade e Organizações; Vol. 6 No. 15 (2012); 23-43
Revista de Contabilidade e Organizações; Vol. 6 Núm. 15 (2012); 23-43
Revista de Contabilidade e Organizações; v. 6 n. 15 (2012); 23-43
Revista de contabilidade e organizações
Universidade de São Paulo (USP)
instacron:USP

In regard to the Brazilian international accounting convergence to the international standards, according to the Law 11.638/07, this work aims to measure and analyze the impact on the companies’ results of each new norm proceeded from the first tra

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::bcbea8029c37791f05aeb6b2819c30cf
https://www.revistas.usp.br/rco/article/view/52655

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Dissertation/ Thesis

O impacto da adoção das IFRS nas demonstrações contábeis: uma pesquisa do segmento de transportes aéreos das empresas listadas na Bovespa

Autor: Santos, Luciano Aparecido dos

Publikováno v: Biblioteca Digital de Teses e Dissertações da PUC_SPPontifícia Universidade Católica de São PauloPUC_SP.

Made available in DSpace on 2016-04-25T18:39:50Z (GMT). No. of bitstreams: 1 Luciano Aparecido dos Santos.pdf: 931046 bytes, checksum: 9a7552d3cb9b9621ebbb5cf772fb8851 (MD5) Previous issue date: 2012-08-06
As a reflex of the changes happened in

Externí odkaz: https://tede2.pucsp.br/handle/handle/1512

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