predict the capital market effects of the new insurance accounting standard IFRS 4 Phase II, which will be introduced in 2018 … EV framework is limited and even decreasing since 2009. The current IFRS framework seem to have more explanatory power … for insurers' stock prices and returns in the current economic environment which casts doubt about benefits of IFRS 4 …

The IFRS adoption has improved the quality of accounting information significantly. However, huge costs are incurred by … which way companies preparing financial statements under the IFRS shall reflect the IFRS based figures in their income tax … identified, if the eligibility of the IFRS as a tax base is ruminated on. Three issues are already assessed with the reference to …

International Financial Reporting Standards (IFRS) for SMEs. Due to the lack of studies on adoption of IFRS for SMEs, we analyze the … relationship between macroeconomic factors and countries' decision to adopt IFRS for SMEs. Based on a sample of 84 adopters and non …-adopters of IFRS for SMEs, both developed and developing countries, we find evidence that countries without a national set of …

This expository study provides insight into how the probable adoption of IFRS might affect the independent audits of … listed companies in the U.S. Examining the experience of the EU with regard to how mandatory adoption of IFRS in 2005 has ….S. auditing profession will have to confront if the SEC mandates IFRS in the U.S. Previous research has focused on four important …

As of October 2008, the new amendments to IAS 39 & IFRS 7 were introduced by IASB as a direct reaction to the financial … crisis. Since IFRS followers was given the option to reclassify certain financial assets, it partially changes the mark …