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Implementation of IFRS
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The main objective of this research paper was to analyse the factors influencing the implementation of IFRS in manufacturing Vietnamese enterprises. This was achieved through the utilization of descriptive statistical tools and logistic regression analysis based on a sample of 59 manufacturing enterprises in Vietnam from 2017 to 2021. The research methodology employed a mixed approach, combining both qualitative and quantitative methods.
12p
leminhvu111
07-06-2024
1
0
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From the actual difficulties and problems occurring at some telecommunications corporations, the study used a number of traditional research methods such as: qualitative, empirical, analytical methods... to implement based on regulations and practical experiences present at telecommunications enterprises to provide a number of solutions to help recognize revenue according to IFRS 15 conveniently, appropriately and consistently according to regulations between telecommunications business units.
8p
leminhvu111
07-06-2024
3
0
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The 2005 Review contains the proceedings of the 22nd session of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (ISAR). During this session, the Group of Experts deliberated on two main agenda items: Review of practical implementation issues of International Financial Reporting Standards (IFRS) and Comparability and relevance of existing indicators on corporate responsibility.
145p
vimeyers
29-05-2024
3
2
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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
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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
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Part 1 of ebook "The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting: Interpretation, implementation and application to Grey Areas" provides readers with contents including: introduction and scope of book; IFRS first-time adoption requirements and interaction with U.S. GAAP and SEC rules and regulations; dual reporting for the statement of financial position;...
384p
mocthanhdao0210
19-11-2023
8
5
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Continued part 1, part 2 of ebook "The handbook to IFRS transition and to IFRS U.S. GAAP dual reporting: Interpretation, implementation and application to Grey Areas" provides readers with contents including: dual reporting for the statements of income; dual reporting for the statement of cash flows; dual reporting for the statement of changes in equity; dual reporting for interim financial statement;...
463p
mocthanhdao0210
19-11-2023
5
5
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Continued part 1, part 2 of ebook "IFRS and XBRL: How to improve business reporting through technology and object tracking" provides readers with contents including: XBRL – using technology to implement standards; tracking objects – a paradigm shift in business reporting; IFRS + XBRL = driving change; IFRS example – for familiarisation;...
371p
mocthanhdao0210
19-11-2023
8
5
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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
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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
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For adaption requirements of international economic integration, as well as requirements of accounting - auditing integration, the article focused on assessing the implementation of the Vietnamese accounting standards system and some changes in principles and methods for valuation in current time. Moreover, it focused on the implementation of Vietnam’s accounting-auditing commitment. Base on the role and the necessity of IFRS, the article suggested some recommendations to apply IFRS in Vietnam.
8p
nhanchienthien
25-07-2023
7
4
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Airspace volumes & sectorisation - Module 13: European airspace concept workshops for PBN implementation this module will provide an good understanding of Airspace volumes and Sectorisation supporting ATM...
28p
nguathienthan8
16-10-2020
50
0
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The current study was performed with the objectives of measuring relationship between profitability and market capitalization and to analyze the challenges faced by listed firms of various countries in association with the implementation of IFRS.
12p
kelseynguyen
26-05-2020
17
3
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This study was conducted by surveying 119 directors and corporate accountants for the reasons: (1) to collect their opinions about the roadmap and the scope of IFRS implementation; (2) to investigate the benefits to companies, investors, policy makers and government agencies; and (3) to assess the challenges of IFRS implementation.
20p
kelseynguyen
26-05-2020
43
0
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Worldwide application of IFRS (International Financial Reporting Standard) not only standardize the accounting treatments but also helpful in producing true and fair financial statements. All the counties using IFRS (International Financial Reporting Standard) can easily make comparisons of their financial statements across the industries and countries. Because of its fair results these are highly reliable standards for the allocation of resources and for keeping the accounting records.
13p
nguyenminhlong19
21-04-2020
32
1
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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
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IFRS compliance in the year of the pig: Hong Kong impairment testing. Several studies have assumed that the implementation of IFRS can enhance the quality of financial reports, in turn improving their reliability and usefulness (Wyatt, 2005; Barth et al., 2008). However, such studies generally suggest that the introduction of IFRS guarantees consistency and compliance in practice.
17p
tranminhluanluan
28-05-2018
38
3
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I and my fellow Board members at the International Accounting Standards Board (IASB) are committed to developing high quality, understandable, and enforceable global accounting standards that meet the demands for comparable and transparent information in the world’s capital markets. Recently we completed a work program to develop and issue a stable platform of such standards. Those standards, the International Financial Reporting Standards (IFRS), are now being implemented in a large number of countries around the world.
492p
finder_tam
22-07-2013
87
13
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Throughout this publication we have made reference to IFRS 4, the Implementation Guidance and Basis for Conclusions accompanying the Standard, as well as other current statements of IFRS. Direct quotations from IFRSs are included in dark blue within the text. A column noted as Reference is included in the left margin of Sections 1 through 15 to enable users to identify the relevant paragraphs of IFRS 4, the Interpretation Guidance and Basis for Conclusions as well as references to other applicable Standards.
41p
bin_pham
06-02-2013
48
4
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IFRS 4 is intended to cover all entities that issue insurance contracts, not only insurance companies in the legal or regulatory sense. Further interpretation of the Implementation Guidance, Basis for Conclusions and IFRS 4 are required for an entity to apply the standard to its own facts, circumstances and individual transactions. Also, some of the information in this publication is based on interpretations of current literature, which may change as practice and implementation guidance continue to develop.
66p
bin_pham
06-02-2013
59
8
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