financing, close linkage between financial accounting income and taxable income and a small auditing profession. IFRS are … to apply the IFRS for their consolidated as well as separate annual financial statements. Since the number of entities in … Slovenia that prepare their financial statements in conformity with IFRS is in international terms rather small, our literature …

The purpose of this paper is to introduce and reflect on the International Financial Reporting Standards (IFRS …) application in Central and South-Eastern European (CSEE) countries, by providing an overview of IFRS research conducted in this … geographical area, put in the context of the countries included. This special issue thus comprises the IFRS experience of eight …

The paper analyses the process of implementing International Financial Reporting Standards (IFRS) in Poland. It … organizations which contribute to the development of accounting. The further part of the work presents the scope of IFRS … stresses that Polish accounting regulations are based on the simultaneous implementation of IFRS convergence and adoption. The …

investigating the impact of IFRS adoption in Romania is in its incipient stage, mainly consisting of studies of perception (of … consequences of IFRS implementation. However, results obtained so far show that the Romanian economic environment is to a certain … degree open to IFRS and optimistic about their potential, although there are compliance issues and institutional factors that …

Implementation of IFRS was a controversial process in many countries. The case of the Republic of Moldova is not an … exception from this rule. The initially established time framework (year 2009) for IFRS implementation could not be respected … necessary conditions and bases for uncomplicated first-time application of IFRS. Insufficient number of chartered accountants …

This study examines the effect of IFRS adoption on the performance evaluation of a case firm using some financial … were computed from IFRS based financial statements and Nigerian GAAP based financial statements. A One-Sample Kolmogorov …. It was concluded that the disclosure of IFRS compliant set of financial statements was not attributable to higher …

The European Commission has required the adoption of IFRS in order to harmonize financial reporting standards for … European listed companies as of 1 January 2005. Adoption of IFRS by European Union has made IFRS the most widely accepted … reporting standards in compliance with IFRS voluntarily in 2003 and mandatorily in 2005. This study aims to examine empirically …

This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …

/International Financial Reporting Standards (IAS/IFRS) became an urgent issue when the European Union issued the Regulation (EC) no 1606 … divergent accounting behaviors because IAS/IFRS offer multiple options for the evaluation of the same items, or because the … after the mandatory introduction of IAS/IFRS. To provide some evidence, the case studies of Italy and Spain have been …