Search Results - subject:"IFRS implementation"

Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs

Žárová, Marcela - In: European Financial and Accounting Journal 2011 (2011) 1, pp. 19-38

as for deferred taxes was realized only partially and wasn’t adopted a holistic approach of IFRS implementation into …

Persistent link: https://www.econbiz.de/10011195371

SOME ASPECTS REGARDING REFORM OF ROMANIAN ACCOUNTING SYSTEM

BOTEZ, Daniel - In: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1 (2011) December, pp. 11-22

Reform period started in 1990, the Romanian accounting environment has undergone profound changes. The background created by international circumstances the need for uniform accounting standards and practices. In the same time the process of organizing the European Union continue. After few...

Persistent link: https://www.econbiz.de/10010712531

Impact of IFRS on deferred taxes methodology in the Czech Republic and comparison with IFRS for SMEs

Žárová, Marcela - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 19-38

as for deferred taxes was realized only partially and wasn’t adopted a holistic approach of IFRS implementation into …

Persistent link: https://www.econbiz.de/10011459951

Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic.

Žárová, Marcela - In: European Financial and Accounting Journal 5 (2010) 1, pp. 6-27

information. Based on the published criticism, the recommendation is not to continue in partial IFRS implementation but make good … of the Czech accounting system from early nineties of last century till present time as a background for IFRS … implementation. Then the article followed subsequent steps of IAS 12 implementation into the hierarchy of legal rules for accounting …

Persistent link: https://www.econbiz.de/10010512855

Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic.

Žárová, Marcela - In: European Financial and Accounting Journal 2010 (2010) 1, pp. 6-27

Persistent link: https://www.econbiz.de/10011195337

Impact of IAS 12 on deferred taxes regulation in the Czech Republic

Žárová, Marcela - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 6-27

Persistent link: https://www.econbiz.de/10011459545

Transition to IFRS and value relevance in a small but developed market: A look at Greek evidence

Tsalavoutas, Ioannis; André, Paul; Evans, Lisa - HAL - 2009

We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and conclude that the accounting framework is...

Persistent link: https://www.econbiz.de/10008791493

Post-earnings announcement drift in Greece

Forbes, William; Giannopulos, Geōrgios A. - In: Review of Pacific Basin financial markets and policies 18 (2015) 3, pp. 1-20

Persistent link: https://www.econbiz.de/10011383107

The relevance of International Financial Reporting Standards to Kazakhstan: perception of auditors

Abdullah, Aminah; Khadaroo, Iqbal; Zhameshov, Nurlan - In: International Journal of Accounting and Finance 4 (2014) 3, pp. 305-322

accountancy firms in Kazakhstan and prior studies exploring IFRS implementation in emerging economies to shed light on how complex …

Persistent link: https://www.econbiz.de/10010732436

Preparers' perceptions of the costs and benefits of IFRS : evidence from Australia's implementation experience

Morris, Richard D.; Gray, Sidney J.; Pickering, Joanne; … - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 143-173

Persistent link: https://www.econbiz.de/10010425031