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The Bank for the Accounts of Companies Harmonized (BACH) database

Tarta, Alina (contributor); … - BACH Working Group - 2015

The Bank for the Accounts of Companies Harmonized (BACH) is a free-of-charge database containing the aggregated accounting data of non-financial incorporated enterprises for, so far, 11 European countries. While the individual accounts feeding the database were originally prepared in line with...

Persistent link: https://www.econbiz.de/10011664043

The politics of accounting standards : a comment on Ramanna's "Unreliable accounts: how regulators fabricate conceptual narratives to diffuse criticism"

Vogel, Steven Kent - In: Accounting, Economics, and Law : AEL ; a convivium 12 (2022) 2, pp. 247-252

Persistent link: https://www.econbiz.de/10013262650

Accounting for financial instruments in the banking industry : conclusions from a simulation model

Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003

The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial statements of banks. We develop a...

Persistent link: https://www.econbiz.de/10009765358

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.

. We conclude that rather than converging U.S. GAAP with IFRS, competition between the FASB and the IASB would allow GAAP …

Persistent link: https://www.econbiz.de/10003940201

Accounting choices for tangible assets : a study of Greek firms

Ballas, Apostolos; Panagiotou, Vaia; Tzovas, Christos - In: Spoudai : journal of economics and business 64 (2014) 4, pp. 18-38

The purpose of this paper is to investigate the choices of Greek firms regarding the measurement of an item of a fixed tangible asset subsequent to its initial recognition, including impairment recognition, under IAS 16 and IAS 36 using a sample of Greek firms for the years 2005, 2007 and 2009....

Persistent link: https://www.econbiz.de/10011279848

Have IFRS positive impact on the regulatory accounting systems in continental European countries?

Žárová, Marcela; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 5-24

This article investigates statement that IFRS have positive impact on the regulatory system in continental European … accounting systems in the Czech Republic. Steps of IFRS implementation are monitored and partial implementation of IFRS into … assumed that the impact of IFRS on accounting regulatory system in other continental European countries is similar. …

Persistent link: https://www.econbiz.de/10011459404

The role of accounting information in financial performance measurements from external user's viewpoint

Halíř, Zbyněk - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 25-52

US GAAP is enriched by requirement of IAS/IFRS. The paper comes from following premise: Advanced accounting systems of … inconsistencies between IAS / IFRS and US GAAP. It gives some recommendations for continuing the harmonization process of both …

Persistent link: https://www.econbiz.de/10011459733

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

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release : Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Hopkins, Patrick E. - 2014

Financial Reporting Standards (IFRS) from foreign-private issuers without reconciliation to U.S. GAAP (the SEC subsequently … the implementation of uniform standards and that compliance to IFRS or U.S. GAAP by foreign firms is a concern, foreign … may discourage U.S. investment in foreign firms, and that U.S. GAAP - IFRS harmonization might improve the functioning of …

Persistent link: https://www.econbiz.de/10012709164

The effect of economic conditions on accounting conservatism under IFRS in Europe

Cerqueira, Antonio; Pereira, Cláudia - In: Národohospodářský obzor : časopis věnovaný … 20 (2020) 2, pp. 137-169

institutional factors. In addition, we examine the impact of IFRS adoption and the influence of changes in economic conditions on … conditional conservatism. Specifically, we study the level of accounting conservatism before and after IFRS adoption detailing for … conservatism after IFRS adoption. Regarding the joint impact of IFRS adoption and economic conditions, we find a decrease in …

Persistent link: https://www.econbiz.de/10012242340