Search Results - subject:"STANDARDS"

The impact of hedge accounting on a firm market value

Čiperová, Lenka - In: European financial and accounting journal : EFAJ 19 (2024) 1, pp. 21-37

In 2018, the International Accounting Standards Board (IASB) introduced International Financial Reporting Standard 9 …

Persistent link: https://www.econbiz.de/10015359307

Perspectives of accounting professionals about the adoption of IFRS for SMEs : the case of Romania

Marina, Alexandra-Gabriela; Tiron-Tudor, Adriana - In: European journal of management studies : EJMS 29 (2024) 1, pp. 115-134

Persistent link: https://www.econbiz.de/10015095293

IFRS 9 overlays and model improvements for novel risks : identifying best practices for capturing novel risks in loan loss provisions

Europäische Zentralbank - 2024

In recent years, banks have constantly faced new risks that need to be assessed. The COVID-19 pandemic itself revealed that health risks and related restrictions can threaten the solvency of borrowers. After this threat was managed with the help of public support, a stream of other novel risks...

Persistent link: https://www.econbiz.de/10015147985

IFRS 17 : insurance contracts report : EIOPA's report on the implementation & synergies and differences with Solvency II

EIOPA - 2024

Persistent link: https://www.econbiz.de/10015147992

Examining the impact of international financial reporting standards adoption on financial reporting quality of multinational companies

Johri, Amar - 2024

This research delves into the influence of adopting international financial reporting standards (IFRSs) on the …

Persistent link: https://www.econbiz.de/10015338210

Critical discussion regarding the valuation of the most relevant assets in soccer clubs : auditors' insights

Martín-Lozano, Francisco Javier; Carrasco-Gallego, Amalia - In: Revista de Contabilidad 27 (2024) 1, pp. 130-145

Persistent link: https://www.econbiz.de/10015396149

Do IFRS convergence affects firm performance? : picturing Indian-listed manufacturing firms

Nepal, Mukesh; Deb, Rajat - In: Rajagiri management journal 18 (2024) 1, pp. 82-94

Reporting Standards (IFRS) on the performance of the Indian-listed manufacturing firms. Design/methodology/approach - The study … adoption of the Indian Accounting Standards (Ind AS) has unlikely reported better FP. It has concurred policy implications as …

Persistent link: https://www.econbiz.de/10014493814

Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?

Dreher, Sandra; Eichfelder, Sebastian; Noth, Felix - In: Journal of business economics : JBE 94 (2024) 1, pp. 1-39

Persistent link: https://www.econbiz.de/10014494375

Using accounting theory to develop a theoretical model for credit card rewards programme transactions

Brink, Sophia; Steenkamp, Gretha - In: Journal of applied accounting research 25 (2024) 2, pp. 264-278

Persistent link: https://www.econbiz.de/10014506037

Impact of IFRS 15 adoption on performance measurement in healthcare : the case of National Health Service Foundation Trusts

Tenzer, Anita - In: Cogent business & management 11 (2024) 1, pp. 1-16

standards can have both intended and unintended effects. Understanding these effects is essential for healthcare policymakers …

Persistent link: https://www.econbiz.de/10014521377