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Comparative analysis of the national accounting standards of the Czech Republic and Lithuania

Mackevicius, Jonas; Strouhal, Jiří; Zverovich, Svetlana - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 22-44

financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or … after 1 January 2005. The adoption of IFRS is supported in many countries inside and outside the European Union because it … may improve the quality and comparability of financial reporting. In addition to the use of IFRS by listed companies and …

Persistent link: https://www.econbiz.de/10011459355

Cultural differences and judgment in financial reporting standards

Drnevich, Dawn; Stuebs, Marty - In: Journal of accounting education 31 (2013) 4, pp. 461-482

Persistent link: https://www.econbiz.de/10010221745

Changes in the value relevance of goodwill accounting following the adoption of IFRS 3

Hamberg, Mattias; Beisland, Leif Atle - In: Journal of international accounting auditing & taxation 23 (2014) 2, pp. 59-73

Persistent link: https://www.econbiz.de/10010439625

Accountability in an independent regulatory setting : the use of impact assessment in the regulation of financial reporting in the UK

Samsonova-Taddei, Anna; Turley, W. Stuart - In: Journal of business ethics : JOBE 155 (2019) 4, pp. 1053-1076

Persistent link: https://www.econbiz.de/10011998905

Accounting standards for the public and non-profit organization in the USA

Ištvánfyová, Jana; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 71-81

Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and...

Persistent link: https://www.econbiz.de/10011459742

The concept of prudence in theory and practice

Šestanj-Perić, Tanja; Kozjak, Suzana Keglević - In: International journal of economic sciences : IJES 9 (2020) 1, pp. 156-178

Persistent link: https://www.econbiz.de/10012269262

Financial reporting and macroeconomics

Trombetta, Marco - In: The European journal of finance 28 (2022) 4/5, pp. 314-325

Persistent link: https://www.econbiz.de/10013373269

Experimental research on standard-setting issues in financial reporting

Koonce, Lisa; Mongold, Cassie; Quaid, Laura; White, Brian J. - In: Accounting, organizations and society : an … 112 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10014558620

Influence of internally generated intangible assets on financial statements prepared in accordance with IFRS

Vašek, Libor; Filinger, Marek - In: European financial and accounting journal : EFAJ 8 (2013) 3/4, pp. 10-23

presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first … between IFRS and U.S. GAAP, namely to move IAS 38 in the direction of U.S. GAAP and to forbid any capitalisation of …

Persistent link: https://www.econbiz.de/10011460350

EARLY OBSERVATIONS ON THE QUALITY OF IFRS REPORTS: EVIDENCE FROM TURKEY

Kaymaz, Önder; KaraibrahimoÄŸlu, Yasemin Zengin - In: Global Journal of Business Research 5 (2011) 3, pp. 27-40

Integration of the world economies has mandated the global inception and recognition of IFRS not only for large … companies but also for SMEs. We examine wide-ranging real-life IFRS practices experienced in the world while devoting a … particular focus to Turkey. We show that although the countries seriously considering the practice of IFRS confronted some severe …

Persistent link: https://www.econbiz.de/10011205867