Search Results - subject:"IFRS Implementation"

The mediating role of IFRS implementation on the relationship between cultural dimensions and accounting practices of the multinational companies operating in Tanzania

Ryoba, Chacha; Chalu, Henry - In: Business management review : journal of the University … 26 (2023) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10014327994

The effect of IFRS application on turnover figures of Romanian companies

Tofănică, Inesa; Horomnea, Emil - In: CES Working Papers 12 (2020) 2, pp. 156-166

paper we study to which extent the IFRS implementation has changed the accounting figures on turnover declared by Romanian … listed companies. As the results show us, the majority of the companies have been neutral in what concerns the IFRS … implementation, i.e., the reported turnover does not differ very much when different accounting regulations were applied (the …

Persistent link: https://www.econbiz.de/10014496817

The effect of IFRS application on turnover figures of Romanian companies

Tofănică, Inesa; Horomnea, Emil - In: CES working papers 12 (2020) 2, pp. 156-166

Persistent link: https://www.econbiz.de/10012310099

IFRS Implementation in Turkey: Benefits and Challenges

Bahadır, Oğuzhan; Demir, Volkan; Öncel, Aslı Gül - In: Journal of Accounting and Management Information … 15 (2016) 1, pp. 5-26

financial statements under IFRS since 2005, and highlights some key issues that are arising in IFRS implementation by using a … questionnaire-based survey, which was completed by 90 Turkish listed firms. The benefits and challenges of IFRS implementation are … the comparability, quality and transparency of financial statements. However, the lack of IFRS implementation guidance …

Persistent link: https://www.econbiz.de/10015196284

IFRS implementation in Turkey : benefits and challenges

Bahadır, Oğuzhan; Demir, Volkan; Öncel, Aslı Gül - In: Journal of accounting & management information systems … 15 (2016) 1, pp. 5-26

Persistent link: https://www.econbiz.de/10011516588

An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey

Demir, Volkan; Bahadir, Oguzhan - In: Journal of Accounting and Management Information … 13 (2014) 1, pp. 4-34

This study investigates the extent of compliance with international financial reporting standards (IFRSs) by listed companies in Turkey. Based on a sample of 168 companies we investigate the extent to which companies comply with IFRS disclosure requirements in their year - 2011 financial...

Persistent link: https://www.econbiz.de/10015196180

Accounting Choices for Tangible Assets: A Study of Greek Firms

Ballas, Apostolos; Panagiotou, Vaia; Tzovas, Christos - In: SPOUDAI - Journal of Economics and Business 64 (2014) 4, pp. 18-38

The purpose of this paper is to investigate the choices of Greek firms regarding the measurement of an item of a fixed tangible asset subsequent to its initial recognition, including impairment recognition, under IAS 16 and IAS 36 using a sample of Greek firms for the years 2005, 2007 and 2009....

Persistent link: https://www.econbiz.de/10011725318

ГЛОБАЛЬНЫЕ СТАНДАРТЫ УЧЕТА: ИСТОРИЯ ВОПРОСА. ЧАСТЬ 2

СОРОКИНА К.В. - In: Корпоративные финансы Journal of … (2014) 3, pp. 108-118

Данная статья представляет собой вторую часть работы, содержащей обзор процесса принятия к использованию Международных стандартов финансовой отчетности (МСФО)...

Persistent link: https://www.econbiz.de/10011229801

An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey

Demir, Volkan; Bahadir, Oguzhan - In: Journal of Accounting and Management Information Systems 13 (2014) 1, pp. 4-34

Persistent link: https://www.econbiz.de/10010839684

Supervisory Roles in Loan Loss Provisioning in Countries Implementing IFRS

Gaston, Ellen; Song, Inwon - International Monetary Fund (IMF) - 2014

Countries implementing International Financial Reporting Standards (IFRS) for loan loss provisioning by banks have been guided by two different approaches: International Accounting Standards (IAS) 39 and Basel standards. This paper discusses the different accounting and regulatory approaches in...

Persistent link: https://www.econbiz.de/10010959458