Search Results - subject:"STANDARDS"

Methods of Calculation of Expected Credit Losses Under Requirements of IFRS 9

Vasilyeva, Alfiya - 2020

Persistent link: https://www.econbiz.de/10012829654

Use of International Accounting and Financial Reporting Standards in Enterprise Management

Kotsupatriy, M. - 2020

Persistent link: https://www.econbiz.de/10012830733

Intention Between International Financial Reporting Standards (IFRSs) and Islamic Religion Proposing a Conceptual Framework for Intention to Be Included in IFRS

Jaarat, Dr Khaled Jamal - 2020

consider that most of International Financial Reporting Standards (IFRSs) without any conceptualization, also, identify the … Accounting Standards Board(IASB), to improve the documentation process for the purposes of recognition of elements in financial …

Persistent link: https://www.econbiz.de/10012836804

Effects of fair value reporting of derivatives on risk management policies and firm value : Evidence from SFAS No. 133

Lee, Jiyoon - 2020

I examine the effects of fair value reporting of derivatives, in accordance with SFAS No. 133, on corporate risk management policies and firm value. Prior studies predict that effective risk management through derivatives use reduces demand for liquidity (cash, credit lines) and increases debt...

Persistent link: https://www.econbiz.de/10012855486

Did SFAS 166/167 Decrease Information Asymmetry of Securitizing Banks?

Oz, Seda - 2020

Beginning in 2010, mandated Financial Accounting Standards No. 166 and 167 (SFAS 166/167) changed the consolidation …

Persistent link: https://www.econbiz.de/10012856134

Evaluation of Suitability of the Implementation of Accounting Standards for Small Business ( SAK ETAP) and the Quality of Financial Reporting and Its Effect on Creative Industry's...

Afrizal, Afrizal - 2020

This study aims to analyze the suitability of the implementation of accounting standards for small business (SAK ETAP …

Persistent link: https://www.econbiz.de/10012839723

The Accounting Treatment of Firms’ Valuation Based on IFRS and Greek GAAP for Appropriate Investment Decision Making Using ICT

Dimitriou, Maria - 2020

This detailed research proposal is an introduction to firm valuation and financial reporting under IAS/IFRS and Greek GAAP using ICT (Information and Communications Technology) for appropriate stock recommendation: Example of investment research /valuation report in the Food & Beverages...

Persistent link: https://www.econbiz.de/10012841865

IFRS and More Recently IFRS for Smes Impact on Financial Statements Compared to Greek GAAP : The Case of SMEs in Beverage Industry

Dimitriou, Maria - 2020

of International Financial Reporting Standards (IFRS) worldwide, and more recently, of the recognition of the importance … standards and highlights future developments and challenges that could impact accounting in the industry in the years to come …

Persistent link: https://www.econbiz.de/10012841875

Submission Letter to FASB Board Concerning Income Taxes (Topic 740) Proposed Accounting Standards Update (Revised) March 25, 2019

Kadet, Jeffery M. - 2020

On March 25, 2019, the FASB released Proposed Accounting Standards Update (Revised) concerning Income Taxes (Topic 740 …. The letter encourages FASB to be a leader in developing appropriate accounting standards to increase corporate tax … private sector entities will design the global standards mandating increased corporate tax disclosures …

Persistent link: https://www.econbiz.de/10012842082

Rules-based vs. Principles-based Accounting Standards : Earnings Quality and the Role of Earnings in Contracting (An Analysis employing the adoption of ASC 606)

Lee, Kyungran - 2020

We examine the effect of the adoption of the new revenue recognition standard (ASC 606) on earnings quality and the role of earnings in the debt market. We find that ASC 606, a transition from a rules-based to a principles-based accounting standard, decreases earnings predictability, which is...

Persistent link: https://www.econbiz.de/10012842105