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Atallah, Gamal; Khazabi, Massouid - Volkswirtschaftliche Fakultät, … - 2004

This paper studies the decision of firms to expense or capitalize R&D expenditures. The firm has an incentive to mismatch the benefits and costs of R&D, expensing a larger portion of R&D when the benefits occur in the long-run and capitalizing a larger portion when the benefits occur in the...

Persistent link: https://www.econbiz.de/10011257792

Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë

Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011

statements and and their contextual interpretation in accordance with IAS and IFRS. Also we identify some of stakeholders who are …

Persistent link: https://www.econbiz.de/10011115476

IFRS vs AAOIFI: The Clash of Standards?

Ibrahim, Mohamed; Hameed, Shahul - Volkswirtschaftliche Fakultät, … - 2007

“The Islamic financial industry needs a corresponding alternative set of accounting standards which can at best be harmonized, not standardized due to the different nature and activities of the Islamic banks and financial institutions. These standards already exist, developed by an industry...

Persistent link: https://www.econbiz.de/10005790316

What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange

Bellas, Athanasios; Toudas, Kanellos; Papadatos, … - Volkswirtschaftliche Fakultät, … - 2007

The aim of the present study is to investigate the repercussions of the accounting changeover from the Greek Accounting Standards (GAS) to the International Accounting Standards (IAS) in relation to the published financial statements of Greek listed companies for the year 2004. The results show...

Persistent link: https://www.econbiz.de/10005836514

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