International financial reporting standards adoption
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The aim of the article "The impact of Covid-19 on supply chain management and global economy development" is to consider the potential consequences of coronavirus for the presentation and disclosure of information in financial statements by economic entities. Emphasis is placed on assessing the international economic situation caused by the pandemic, the restrictions adopted by the authorities to curb the spread of coronavirus and the actions of financial reporting compilers in terms of reflecting adjusting and non-adjusting events after the reporting period and assuming going concern.
10p longtimenosee07 29-03-2024 6 2 Download
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The empirical literature on the effects of International Financial Reporting Standards (IFRS) adoption strategies on supply chain management and accounting quality focuses on more IFRS enforcement strategy. Limited studies have, in particular, examined IFRS modification strategy in relationship with accounting quality. In this regard, this paper investigates the impacts of different IFRS adoption strategies on accounting quality. The mediating effect of control of corruption on the relation between different IFRS adoption strategies on accounting quality is also examined.
9p longtimenosee04 06-03-2024 2 0 Download
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This study aims to examine the effect of the International Financial Reporting Standards (IFRS) adoption on supply chain management and earnings persistence. This research is quantitative research with multiple linear regression models. The sample used in this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The type of data used in this study is secondary data in the form of financial statements and annual companies listed on the Stock Exchange from 2009 to 2015.
7p longtimenosee04 06-03-2024 8 1 Download
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Ebook "Accounting with heart: China's role in international finance and business" shows through this extraordinary collection of writings, both the breadth of his world view and the connections which surely exist between the finance, the arts, philosophy and culture. This book is a remarkable testimony to how China elaborated its voluntary policy toward adopting International Financial Reporting Standards.
212p tuongnhuoclan 27-11-2023 13 4 Download
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Part 1 of ebook "International GAAP® 2016: Generally accepted accounting practice under international financial reporting standards" provides readers with contents including: international GAAP; the IASB’s conceptual framework; presentation of financial statements and accounting policies; non-current assets held for sale and discontinued operations; first-time adoption; consolidated financial statements; consolidation procedures and non-controlling interests;...
1526p mocthanhdao0210 20-11-2023 6 4 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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This study provides comparative findings on the impact of adoption of International Financial Reporting Standards (IFRSs) on the value relevance of reported accounting and non-accounting information in a set of six countries with a British accounting heritage but divergent harmonization paths leading up to IFRS adoption. The countries included in the sample are the United Kingdom, Australia, Hong Kong, Singapore, Malaysia and South Africa.
229p runthenight04 02-02-2023 6 2 Download
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This paper examines the impact of voluntary International Financial Reporting Standards (IFRS) adoption on financial reporting of financial and non-financial entities in Vietnam. It analyses whether the relevance of financial information is higher under IFRS than the information provided in financial statements prepared under Vietnam accounting standards (VAS). Our research includes 6 listed companies on the Ho Chi Minh Stock Exchange (HoSE) for the period of 2012-2018.
9p alucardhellsing 04-05-2022 22 3 Download
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The overall research objective of this dissertation is to study factors affecting the application of IFRS standards in Vietnamese enterprises.
27p trinhthamhodang8 20-10-2020 27 1 Download
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The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS) as a new accounting reporting among Nigerian listed firms. This study uses book value, earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms in the stock market from 2009 to 2013 (pre and Post-IFRS adoption).
10p kelseynguyen 26-05-2020 19 1 Download
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The purpose of this study was to examine the role of International Financial Reporting Standards (IFRS) in supply chain management. To achieve this purpose, quantitative research approach was used, and the study preferred cross-sectional research design rather than longitudinal research design.
10p tocectocec 24-05-2020 23 0 Download
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Chapter 37 - First-time adoption of international financial reporting standards: IFRS 1. The main contents of the chapter consist of mains parts: Related standards, IFRS 1, current GAAP comparisons, looking ahead, end-of-chapter practice.
21p thuongdanguyetan03 18-04-2020 18 3 Download
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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 Download
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To improve financial reporting quality, the Chinese government issued the Basic Standard for Enterprise Internal Control in 2008 and other related guidelines/regulations in the following years (hereafter China SOX). The scope of China SOX is broader but similar to Section 404 of the Sarbanes-Oxley Act (SOX) in the U.S. Formal adoptions of China SOX requires management and external auditor’s report on the effectiveness of internal control over financial reporting (ICFR).
16p vimadrid2711 18-12-2019 30 1 Download
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This paper assesses the extent to which top and middle management perceive FRQ of companies in Ghana after the adoption of International Financial Reporting Standards (IFRS). Drawing from the literature, a five-dimension FRQ questionnaire was developed for the study.
14p viankara2711 04-12-2019 12 1 Download
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As part of the strategic reform of Malaysian public services under the Government Transformation Program (GTP), accrual accounting is expected to be fully adopted in public sector financial reporting commencing on 1 January 2015, in order to ensure alignment with the global accounting standards.
8p viankara2711 04-12-2019 15 1 Download
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We examine the effect of mandatory International Financial Reporting Standards (‘IFRS’) adoption on firms’ information environment. We find that after mandatory IFRS adoption consensus forecast errors decrease for firms that mandatorily adopt IFRS relative to forecast errors of other firms. We also find decreasing forecast errors for voluntary adopters, but this effect is smaller and not robust. Moreover, we show that the magnitude of the forecast errors decrease is associated with the firm-specific differences between local GAAP and IFRS.
49p bin_pham 06-02-2013 57 4 Download
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We examine the causes and consequences of European real estate firms’ decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor demand for fair value information—reflected in more dispersed ownership—and a firm’s commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 – Investment Property.
43p bin_pham 06-02-2013 66 5 Download
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While a significant number of nations have adopted or accepted IFRS, in order to achieve the true benefits of a uniform set of accounting standards, it is important that IFRS is adopted by nations in a manner consistent with those issued by the IASB. In addition, it is equally important that they are applied and enforced in a consistent manner. Therefore, there must also be a mechanism to ensure that auditing standards and the practices of auditors facilitate consistent application of IFRS. Similarly, over time there must be improved coordination of global regulatory review.
7p taisaovanchuavo 26-01-2013 34 6 Download
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In the UK, the financial regulatory framework under the UK Financial Services and Markets Act 2000 (FSMA) 10 requires banks and other authorised financial firms to establish internal systems of control, compliance, and reporting for senior management and other key personnel. Under FSMA, the Financial Services Authority (FSA) has the power to review and sanction banks and financial firms regarding the types of internal control and compliance systems they adopt.
36p machuavo 19-01-2013 54 3 Download