Similar Search Results

Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland.

Vieru, Markku; Schadewitz, Hannu - Volkswirtschaftliche Fakultät, … - 2010

. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards … audit and, especially, non-audit fees. Our sample comprises Finnish listed firms that adopted IFRS for the first-time. The … standards (FAS) and IFRS anticipating extra audit risk and work at the accounting move. Therefore, it is highly likely that …

Persistent link: https://www.econbiz.de/10011108425

The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2012

Whilst the impact of globalisation and harmonisation is currently being witnessed around the globe, and the need to embrace the adoption of International Financial Reporting Standards (IFRSs) is becoming increasingly evident, certain jurisdictions have been much quicker in their embrace,...

Persistent link: https://www.econbiz.de/10011111963

Fair Value Accounting in Banking – Issues in Convergence to IFRS

Swamy, Vighneswara; S, Vijayalakshmi - Volkswirtschaftliche Fakultät, … - 2012

announcement of the Indian version of IFRS i.e Ind AS by the regulators in India and its impact in relation to the contentious …

Persistent link: https://www.econbiz.de/10011259732

Veryfication of the disclosure lemma for Polish broker-dealer market

Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2012

The paper presents the approach for the verification of the lemma used for the model for reputation risk for subsidiaries of non-public group with reciprocal shareholding as proposed by the author in priory works. For all entities with the absolute value of the reputation risk greater than the...

Persistent link: https://www.econbiz.de/10011260535

Fair value accounting in banking - Issues in convergence to IFRS

Swamy, Vighneswara - Volkswirtschaftliche Fakultät, … - 2010

announcement of the Indian version of IFRS i.e Ind AS by the regulators in India and its impact in relation to the contentious …

Persistent link: https://www.econbiz.de/10011114558

Multi entry framework for financial and risk reporting

Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2011

Author challenges one of the oldest accounting double bookkeeping rules, used since 1494, and proposes instead application of the quadruple accounting entry. He presents the concept of the multiply accounting entry for the risk financial statements and risk management. The development gap...

Persistent link: https://www.econbiz.de/10009368472

Efectos de la aplicación de la CNIIF 2 en las cooperativas.Un estudio empírico en dos cooperativas citrícolas de la Comunidad Valenciana a través del análisis económico-financiero

Marí Vidal, Sergio - Volkswirtschaftliche Fakultät, … - 2006

The present paper pretends to analyze the financial and economic effect that the application of the Interpretation of the International Financial Reporting Interpretations Committee about Members' Shares in Co-operative Entities and Similar Instruments could have in co-operatives. This...

Persistent link: https://www.econbiz.de/10005622085

Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding

Piotr, Staszkiewicz - Volkswirtschaftliche Fakultät, … - 2012

The paper presents the model for reputational risk for subsidiaries of non-public group with reciprocal shareholding within the Basel Accord. A test for lack of reputation risk is presented. Proposal for quantification of the non-measurable risk has been outline first for the case of the...

Persistent link: https://www.econbiz.de/10009397185

IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed?

Pekdemir, Recep; Turel, Aslı - Volkswirtschaftliche Fakultät, … - 2007

focuses on the IFRS applications in 2005 in Turkey. Particularly has dealt with the following research questions: First, what … order to find out the reasonable answers to the questions above, the financial reports IFRS applied of the top 100 companies …

Persistent link: https://www.econbiz.de/10008923047

Experience of other Nations in Convergence to IFRS

Muthupandian, K S - Volkswirtschaftliche Fakultät, … - 2008

by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …

Persistent link: https://www.econbiz.de/10009004153