This study involved a multinational entity listed on the Malawi Stock Exchange which adopted IAS 29 – Financial Reporting in Hyperinflationary Economy emanating from its foreign operation. The results of this study indicate that it is a rare phenomenon for effects of hyperinflation of a...

Purpose: This paper investigates how the adoption of IFRS 10 and IFRS 11 affected consolidated financial statements. Specifically, the paper explores whether entities adopted mandatorily or voluntarily both IFRS, whether expressly declared effects, whether considered those effects as material...

The research aims at observing the actual effects on companies' consolidated financial statements of the accounting treatment for goodwill as provided for by IAS/IFRS accounting standards. For this purpose, it focuses on the relevance of goodwill values in companies' accounts (which is mainly...

We suggest a full consolidation approach that takes into account the property rights structure within the subsidiaries, in particular, the majority requirements on restructurings. Our approach employs a property rights index based on cooperative game theory

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international standards. The paper analyses the differences compared to the German-GAAP and highlights the consequences for medium-sized entities in Germany. -- Accounting ; full IFRS ; IFRS ;...

The paper analyzes whether the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), published July 9, 2009, could be an interesting option for the consolidated financial statements of small and medium-sized entities (SMEs) in Germany. Background is the...

The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the statements of the German professional institute of...

We suggest a full consolidation approach that takes into account the property rights structure whithin the subsidiaries, in particular, the majority requirements on restructurings. Our approach employs a property rights index based on cooperative game theory.