according with International Financial Reporting Standards (IFRS). This paper surveys the theoretical and empirical literature … accounting. The main objective of this paper is to find out from the experience of different companies who already adopted IFRS … which are the risks related to professional judgment application under IFRS on the financial statement users. As research …

The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and … compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications that … partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be …

sets of standards-IFRS issued by IASB and US GAAP issued by FASB? Aren't they mainly the same after 5 years of hard work of … convergence of the national standards with the IFRS and the follow-up use of IFRS standards would mean that the two accounting … languages from all over the world should be reduced rapidly only to IFRS and US GAAP. Although these two sets of standards are …

presentation of consolidated financial statements. The results of the study indicate that listed firms tend to comply with IFRS …

of the projects being developed under the IASB â€"FASB collaboration, as well as by developing a comparison between IFRS … requirements than IFRS. …

IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMEs PhD Student Moț Ioana … of the small and medium-sized entities (SMEs), entities private and public entities without liability, called IFRS for … statements of the economic entity. In an effort to reduce the workload of SMEs has been provided the fact that IFRS for SMEs …