IFRS convergence
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The purpose of this paper is to examine the correlations of IFRS implementation and corporate social responsibility on Earnings quality of Indonesia and Malaysia Oil Plantations companies, during the full convergences of IFRS period (2012- 2016). The logistics industry is becoming increasingly competitive, and supply chains becoming increasingly complex. This research is using data from the annual financial report issued by the company that is registered at the Indonesian stock exchange and Malaysia stock exchange, from 2012 to 2016.
11p longtimenosee09 08-04-2024 6 1 Download
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Continued part 1, part 2 of ebook "IFRS in a Global World: International and critical perspectives on accounting" provides readers with contents including: national or regional implementation of the IFRS - challenges and prospects; IFRS convergence and the role of accounting education; more economically developed countries; emerging countries; development of the estonian financial reporting and good accounting practice;...
255p tuongnhuoclan 27-11-2023 5 5 Download
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Part 1 of ebook "Managing the transition to IFRS-based financial reporting: A practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with, IFRS" provides readers with contents including: understanding the framework of performing a transition to IFRS-based financial reporting; international financial reporting in context; the conceptual framework of IFRS, accounting policies and the presentation of financial statements; IFRS 1 first-time adoption of IFRS;...
96p mocthanhdao0210 19-11-2023 8 5 Download
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Continued part 1, part 2 of ebook "Managing the transition to IFRS-based financial reporting: A practical guide to planning and implementing a transition to IFRS or national GAAP which is based on, or converged with, IFRS" provides readers with contents including: planning and implementing a transition project; training, communication and change management; the way forward – developments in selected countries; the transition to new UK GAAP;...
178p mocthanhdao0210 19-11-2023 9 5 Download
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Part 1 of ebook "Financial reporting under IAS/IFRS: Theoretical background and capital market evidence - A European perspective" provides readers with contents including: Chapter 1 - The decision usefulness approach to financial reporting and capital market research; Chapter 2 - The converging process in financial reporting; Chapter 3 - The IAS/IFRS adoption in the European union;...
98p mocthanhdao0210 19-11-2023 6 4 Download
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Bài viết sẽ tập trung phân tích các cơ hội và thách thức cũng như các ưu nhược điểm khi áp dụng mô hình Convergence Approach tức chuyển đổi theo hình thức xây dựng và hình thành bộ chuẩn mực BCTC Việt Nam (VFRS) bám sát nhất với các yêu cầu của IFRS. Cơ hội Duy trì sự tăng trưởng của nguồn vốn đầu tư nước ngoài bằng việc xây dựng thành công lộ trình chuyển đổi cụ thể từng VAS sang VFRS. Mời các bạn cùng tham khảo!
4p sotritu 18-09-2021 34 4 Download
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The paper examines the perception of officials and professionals in implementing IFRS at pre-initial stage. India accepted to implement the IFRS from 1st April 2016 despite reluctance from practitioners. Paper explores the responses towards challenges in implementation of IFRS rather than its effects after implementation.
18p viankara2711 04-12-2019 24 0 Download
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Based on first set of Ind AS compliant financial statements released by Indian companies in Phase I of the IFRS convergence process, this study aims at examining whether profit and equity are significantly impacted because of IFRS convergence, and whether such impact is size dependent.
17p viankara2711 04-12-2019 23 2 Download
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Chapter 11 - International financial reporting standards. With this chapter, we’ll discuss the increased importance of international financial reporting standards (IFRS). In particular, we will highlight efforts by FASB and IASB to converge accounting standards and identify significant similarities and differences in U.S. and IFRS standards. In the next two chapters we’ll look at some mechanics of international transactions.
50p shiwo_ding1 30-03-2019 22 2 Download
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Chapter 3 - International convergence of financial reporting. After completing this chapter, students will be able to: Convergence - the buzz word in international financial reporting, other organizations involved in harmonization, the international accounting standards committee, evolution of the international accounting standards board (IASB), IASB framework and IFRS,...
39p nomoney2 10-02-2017 59 2 Download
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As the International Accounting Standards Board (IASB) continues towards its goal of a set of high quality financial reporting standards and makes significant strides in achieving global convergence of accounting standards worldwide
407p phamphat94 08-12-2013 150 25 Download
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Currently, more than 120 nations and reporting jurisdictions permit or require IFRS for domestic listed companies. The European Union (EU) requires companies incorporated in its member states whose securities are listed on an EU-regulated stock exchange to prepare their consolidated financial statements in accordance with IFRS. 1 Australia, New Zealand and Israel have essentially adopted IFRS as their national standards. 2 Brazil started using IFRS in 2010. Canada adopted IFRS, in full, on Jan. 1, 2011.
14p doipassword 01-02-2013 52 3 Download