Search Results

IFRS et PME,
Christopher Hossfeld and Peter Kajüter, from HAL (2008)
Keywords: IFRS et PME,IFRS en Allemagne,IFRS en France

Trabeck prepares for IFRS: An IFRS case study,
Martin Coe and John Delaney, in Journal of Accounting Education (2013)
Keywords: IFRS; Teaching case;

De adoptie van IFRS 16 door Europese ondernemingen,
Coen Arnold, Arjan Brouwer and Jay Tahtah, in Maandblad Voor Accountancy en Bedrijfseconomie Articles (2020)
Keywords: Leases IFRS IFRS 16

Normes comptables internationales IFRS,
Eric Tort, from HAL (2022)
Keywords: Normes comptables IAS/IFRS

On Adoptions of IFRS by Jurisdictions,
Christopher Nobes, in The International Journal of Accounting (TIJA) (2022)
Keywords: IFRS adoptions, jurisdiction profiles

Les concepts de base des normes IFRS,
Karine Fabre and Anne-Laure Farjaudon, from HAL (2006)
Keywords: Normes IFRS

The impact of IFRS adoption on Saudi Arabia,
Issam Tlemsani, Mohamed Ashmel Mohamed Hashim and Robin Matthews, in Journal of Islamic Accounting and Business Research (2023)
Keywords: IFRS, Benefits of IFRS, Accounting information, Financial reporting, IFRS compliance

The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation,
Jude Edeigba, Christopher Gan and Felix Amenkhienan, in Review of Quantitative Finance and Accounting (2020)
Keywords: IFRS adoption, Cultural theory, IFRS implementation

IMPACT OF IFRS ADOPTION ON ROMANIAN COMPANIES,
Adriana Florina Popa, Andreea Gabriela Ponorica and Oana Georgiana Stanila, in SEA - Practical Application of Science (2013)
Keywords: IFRS, IFRS adoption, Romanian accounting, listed companies

IFRS Adoption Approaches and Accounting Quality,
Joseph Akadeagre Agana, Solomon George Zori and Anna Alon, in The International Journal of Accounting (TIJA) (2023)
Keywords: IFRS adoption, IFRS adaption, accounting quality, Africa

Applicability of IFRS in Vietnam stock exchange listed companies: Perspective from Theory of Planned Behavior,
Nguyen Thi Ngoc Diep, in HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION (2021)
Keywords: IFRS, ability of IFRS adoption

De worsteling van de IASB met de private sector – biedt IFRS 19 soelaas?,
Ralph ter Hoeven, in Maandblad Voor Accountancy en Bedrijfseconomie Articles (2024)
Keywords: IFRS-SME, IFRS 19

IFRS FOR SMEs: EVOLUTION AND DISCUSSIONS,
Alexandra-Gabriela Marina, in Revista Economica (2022)
Keywords: IFRS for SMEs, financial reporting, IFRS, historical research method

Solvency II între IFRS 4 şi IFRS 17,
Costin Andrei Istrate, in Journal of Financial Studies (2020)
Keywords: IFRS 4, IFRS 17, Solvency II, diferente între IFRS şi Solvency II, IFRS versus Solvency II, impactul IFRS 17, comparatii între IFRS 4 şi IFRS 17

IFRS implementation and studies in Turkey,
Cagnur Kaytmaz Balsari and Secil Varan, in Journal of Accounting and Management Information Systems (2014)
Keywords: IFRS studies, Turkey, accounting developments

Applying IFRS for accounting of cryptocurrencies,
Liudmila Lapițkaia and Alexandru Leahovcenco, in Eastern European Journal for Regional Studies (EEJRS) (2020)
Keywords: Asset, cryptocurrency, IFRS, recognition, evaluation.

The state of IFRS in Africa,
Vincent Tawiah, in Journal of Financial Reporting and Accounting (2019)
Keywords: Africa, IFRS, Implementation, Adoption, Consequence

IFRS adoption in ASEAN countries,
Mahesh Joshi, Prem W. Senarath Yapa and Diane Kraal, in International Journal of Managerial Finance (2016)
Keywords: Harmonization, IFRS adoption, ASEAN countries

Information sociétale et IFRS,
Bruno Oxibar, from HAL (2007)
Keywords: IFRS,information sociétale,Union européenne

A review of literature on IFRS in Africa,
Vincent Tawiah and Pran Boolaky, in Journal of Accounting & Organizational Change (2020)
Keywords: Africa, IFRS, Compliance, Adoption, Consequences

Comptabilité internationale: IAS et IFRS,
Lionel Touchais, from HAL (2015)
Keywords: IFRS,comptabilité internationale,IAS

A note on the exponential approximations of IFR distributions,
Kan Cheng and Zongfu He, in Statistics & Probability Letters (1991)
Keywords: Exponential distribution IFR

Le cadre conceptuel des IFRS,
Gregory Heem, Henri Zimnovitch and Christian Simon, from HAL (2014)
Keywords: Cadre conceptuel,IFRS,IASB

Evaluation financière et normes IFRS,
Laurent Batsch, Jean-Francois Casta, Luc Paugam and Olivier Ramond, from HAL (2012)
Keywords: Evaluation financière,Normes IFRS

Étude sur l’application du pack consolidation IFRS,
Francois Lantin and Eric Tort, from HAL (2023)
Keywords: Ifrs,Consolidation

Voluntary adoption of IFRS: A study of determinants for UK unlisted firms,
Paul Andre, Peter Walton and Dan Yang, from HAL (2012)
Keywords: IFRS,Adoption

Preparedness of the entities for the IFRS for SMEs: an emerging country case,
Merve Kiliç, Ali Uyar and Başak Ataman, in Journal of Accounting in Emerging Economies (2016)
Keywords: Turkey, IFRS, Preparedness, Emerging markets, IFRS for SMEs

PERSPECTIVES OF DIFFERENT STAKEHOLDER GROUPS ABOUT THE ALIGNMENT OF IFRS FOR SMES WITH IFRS STANDARD,
Alexandra-Gabriela Marina, in Studies in Business and Economics (2021)
Keywords: IFRS, IFRS for SMEs, comment letters, content analysis, legitimacy

Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs,
Marcela Žárová, in European Financial and Accounting Journal (2011)
Keywords: Deferred tax, IAS 12, IFRS for SMEs, IFRS implementation

Determinants of IFRS for SMES Adoption Worldwide,
Pr. Benhayoun Issam and Pr. Zejjari Ibtissam, from HAL (2023)
Keywords: IFRS,IFRS for SMEs,macroeconomic factors,country-level,adoption,Accounting harmonization

The implementation of the IFRS for SME in the EU,
Hana Bohušová, in Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (2011)
Keywords: SME, harmonization, IFRS for SMEs, EU consultation

Implementation of IFRS in a regulated market,
Yuan Ding and Xijia Su, in Journal of Accounting and Public Policy (2008)
Keywords: Accounting harmonization Reform IFRS China Emerging economy

The International Politics of IFRS Harmonization,
Ramanna Karthik, in Accounting, Economics, and Law: A Convivium (2013)
Keywords: accounting standards, globalization, IASB, IFRS, politics

IFRS 9 – Implications on Procyclicality,
Oľga Pastiranová and Jiří Witzany, from Springer (2022)
Keywords: Procyclicality, Loan loss provisions, IFRS 9

The international politics of IFRS harmonization,
Karthik Ramanna, from Harvard Business School (2012)
Keywords: accounting standards, globalization, IASB, IFRS, politics

Consequences and determinants of IFRS convergence in India,
Vincent Tawiah and Pran Boolaky, in International Journal of Accounting & Information Management (2020)
Keywords: India, Convergence, IFRS, IGAAP, Ind.AS

“Trading Places”: A UK (and IFRS) Comment,
Macve Richard, in Accounting, Economics, and Law: A Convivium (2013)
Keywords: IFRS, accounting regulation, accounting academics

Empirical evidence of IFRS studies in Indonesia,
Dwi Ernawati and Y. Anni Aryani, in Jurnal Akuntansi dan Auditing Indonesia (2019)
Keywords: IFRS, Bibliographic Study, Accounting Quality

Is Bitcoin a Currency or an Investment? An IFRS View,
David Procházka, from Springer (2019)
Keywords: IFRS, Bitcoin, Cryptocurrency, Fair value

National Adoptions of IFRS: Accounting Perspectives,
Maria Bengtsson, from IntechOpen
Keywords: IFRS, national adoption, convergence, divergence

The IFRS Assessment by Publicly Traded Companies,
Simona Tuzarová and Ladislav Mejzlík, from Springer (2018)
Keywords: IFRS, Czech GAAP, Taxation, CCCTB

INTRODUCING IFRS IN INTRODUCTORY FINANCIAL ACCOUNTING COURSES,
Katherine Kinkela, Peter Harris and John Malindredos, in Business Education and Accreditation (2010)
Keywords: IFRS, IASB, Accounting Education

IFRS IN ROMANIAN BANKING SYSTEM. LIMITS AND CHALLENGES,
Inesa Tofanica, Emil Horomnea and Mihaela Chiriac, in Law, Society & Organisations (2017)
Keywords: IFRS, The banking system, Challenges

Transition to IFRS in the Republic of Moldova: general and practical aspects,
Olesea Ghedrovici, Svetlana Mihaila, Lica Erhan and Aliona Birca, in Journal of Accounting and Management Information Systems (2014)
Keywords: IFRS, transition, Republic of Moldova

The impact of IFRS adoption on foreign direct investment in CIS,
Sanjar Sherkulov, Kamrul Hasan A. K. M., Khajieva Indira, Nusratova Gulhayo and Yodgorova Feruza, in Financial Internet Quarterly (formerly e-Finanse) (2022)
Keywords: IFRS, FDI, CIS countries

The impact of IFRS on earnings management: evidence from Mexico,
Lisa A. Eiler, Jose Miranda-Lopez and Isho Tama-Sweet, in Journal of Accounting in Emerging Economies (2021)
Keywords: Earnings management, IFRS, Mexico

Lire les états financiers en IFRS,
Gregory Heem, from HAL (2004)
Keywords: comptabilite,normes,ifrs

IFRS and accounting quality: Additional evidence from Korea,
Kimberly G. Key and Jeong Youn Kim, in Journal of International Accounting, Auditing and Taxation (2020)
Keywords: IFRS; Accounting quality; Korea;

Evaluation financière et normes IFRS, 2éme édition,
Olivier Ramond, Luc Paugam, Jean-François Casta and Laurent Batsch, from HAL (2017)
Keywords: Evaluation financière,Normes IFRS

Does Adoption of IAS/IFRS Deter Earnings Management?,
Vedran Capkun, Daniel W. Collins and Thomas Jeanjean, from HAL (2012)
Keywords: IFRS,earnings management,smoothing

Informativeness of stock prices after IFRS adoption in Brazil,
F. Henrique Castro and Verônica Santana, in Journal of Multinational Financial Management (2018)
Keywords: Synchronicity; Volatility; IFRS; Brazil;

IFRS introduction and its effect on listed companies in Spain,
Jordi Perramon and Oriol Amat, from Department of Economics and Business, Universitat Pompeu Fabra (2006)
Keywords: IFRS, IAS, Accounting harmonization

Recommandations de l'AMF relatives à l'arrêté des comptes 2014 en IFRS,
Eric Tort, from HAL (2014)
Keywords: IFRS,AMF

SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES,
Aida R. Lozada Rivera, in Revista Internacional Administracion & Finanzas (2015)
Keywords: IFRS, IFRS for SMEs, Converge Route

IFRS application in Slovenia,
Mateja Jerman and Ales Novak, in Journal of Accounting and Management Information Systems (2014)
Keywords: Slovene accounting model, Slovene accounting standards, institutional framework, IFRS, IFRS application

Les IAS/IFRS,
Gaëlle Lenormand, Benjamin Poulard and Lionel Touchais, from HAL (2012)
Keywords: IAS/IFRS,normes internationales,informations financières,concept de juste valeur,IFRS-PME

IFRS adoption and performance in Sub-Saharan Africa: a comparative analysis of Nigeria and Ghana,
Musah Mohammed Saeed, in African Journal of Accounting, Auditing and Finance (2024)
Keywords: IFRS adoption; performance; IFRS in Nigeria; IFRS in Ghana; signalling theory.

Recension de l'ouvrage d'Elisabeth Thuelin, "Analyse financière en IFRS: groupes et IFRS", Economica, 2014,
Gregory Heem, from HAL (2013)
Keywords: Groupes,IFRS,Analyse financière

Bilan de l'application de l'IFRS 15 Quelques clés pour une meilleure compréhension de l’implémentation de l’IFRS 15: un état des lieux des pratiques des groupes français,
Christophe Herriau, Lionel Touchais and Gaëlle Lenormand, from HAL (2020)
Keywords: IFRS 15

EFFECTS AND IMPLICATIONS OF THE IMPLEMENTATION OF IFRS 15 - REVENUE FROM CONTRACTS WITH CUSTOMERS,
Grosu Veronica and Socoliuc Marian, in Management Strategies Journal (2016)
Keywords: IFRS 15, revenue, recognition and measurement, IAS/IFRS

In what ways are countries which have already adopted IFRS for SMEs different,
Hana Bohušová and Veronika Blašková, in Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (2012)
Keywords: SME, IFRS for SME, harmonization, adoption of IFRS for SME

The IFRS standard for small and medium-sized entities – another challenge for the Romanian accounting?,
Ramona Laptes and Adriana Florina Popa, in Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015) (2009)
Keywords: IFRS for NPAEs, Romania, IAS/IFRS referential

ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs,
Alexandra-Gabriela Marina, in Annales Universitatis Apulensis Series Oeconomica (2019)
Keywords: IFRS, IFRS for SMEs, cultural dimensions, accounting values

PRACTICAL ISSUES IN THE ADOPTION OF IFRS FOR INDIVIDUAL REPORTING PURPOSES IN HUNGARY,
Ildikó Orbán and Ágota Kiss, in SEA - Practical Application of Science (2018)
Keywords: IFRS, International accounting, Adoption, IFRS 1

The Historical and Current Status of Global IFRS Adoption: Obstacles and Opportunities for Researchers,
Xiaoxiao Song and Madeline Trimble, in The International Journal of Accounting (TIJA) (2022)
Keywords: IFRS, IFRS adoption, IASB, historical, data

Perceptions and knowledge of accounting professionals on IFRS for SMEs: Evidence from Turkey,
Ali Uyar and Ali Haydar Güngörmüş, in Research in Accounting Regulation (2013)
Keywords: IFRS for SMEs; IFRS; SME; Accounting; Standards; Turkey;

Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements,
Ana Isabel Lopes and Mariana Lopes, in Meditari Accountancy Research (2019)
Keywords: Financial reporting, Consolidation package adoption, Effects of adopting IFRS, IFRS 10 adoption, IFRS 11 adoption, Restated information, M41, M48

IFRS framework-based case study: DaimlerChrysler – Adopting IFRS accounting policies,
Eva K. Jermakowicz, Alan Reinstein and Natalie Tatiana Churyk, in Journal of Accounting Education (2014)
Keywords: Conceptual framework for financial reporting; IFRS accounting policies;

IFRS enforcement: how to measure the risk of non-compliance with IFRS?,
Phu Dao-Le Flécher, from HAL (2019)
Keywords: Enforcement,Compliance,IFRS,Risk,Non-compliance

Implementation of IFRSs and IFRS for SMEs: the case of Estonia,
Lehte Alver, Jaan Alver and Liis Talpas, in Journal of Accounting and Management Information Systems (2014)
Keywords: Estonia, implementation of IFRS, implementation of IFRS for SMEs, new EU Accounting Directive

A bibliometric review of IFRS adoption and compliance research in Africa,
Nana Adwoa Anokye Effah, in Journal of Business and Socio-economic Development (2024)
Keywords: IFRS adoption, IFRS compliance, Web of science database, Africa

Some Observations on Research on the Benefits to Nations of Adopting IFRS,
Philip Brown, in The Japanese Accounting Review (2013)
Keywords: Accounting Standards; IFRS; Agency Costs; Benefits of IFRS; Research Opportunities

Fair value accounting in banking - Issues in convergence to IFRS,
Vighneswara Swamy, from University Library of Munich, Germany (2010)
Keywords: IFRS, Banking, Convergence of IFRS, Financial reporting, Investment, Capital, Banking

Fair Value Accounting in Banking – Issues in Convergence to IFRS,
Vighneswara Swamy and Vijayalakshmi S, from University Library of Munich, Germany (2012)
Keywords: IFRS, Banking, Convergence of IFRS, Financial reporting, Investment, Capital, Banking

Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties,
Christof Beuselinck, Philip Joos, I.K. Khurana and S. van der Meulen, from Tilburg University, Center for Economic Research (2010)
Keywords: IFRS; mandatory IFRS adoption; analyst forecasts; information environment

Implementing IFRS in the banking system,
Gabriela Lazar and Gabriela Sandu, in Anale. Seria Stiinte Economice. Timisoara (2012)
Keywords: IFRS, banking system, bank reporting, comparability of accounts, transparency of reporting

EVALUATION OF THE CHARACTERISTICS OF GOODWILL IN IFRS,
Kiss Agota, in Annals of Faculty of Economics (2014)
Keywords: IFRS; IAS 36; goodwill; cash-generating unit (CGU); impairment test

IFRS: efficience versus instabilité,
Bernard Colasse, from HAL (2009)
Keywords: fair value,conceptual framework,IFRS,juste valeur: cadre conceptuel

Information Assurance Due to IFRS Adoption,
Ungureanu Mihaela, in Ovidius University Annals, Economic Sciences Series (2012)
Keywords: IASB, IFRS, accounting normalization, accounting system

IFRS Implementation in Turkey: Benefits and Challenges,
Oguzhan Bahadir, Volkan Demir and Asli Gul Oncel, in Journal of Accounting and Management Information Systems (2016)
Keywords: IFRS implementation, Turkish GAAP, accounting quality, survey

CLUSTERS DESCRIBING IFRS ADOPTION STAGE,
PhD candidate Burca Valentin and PhD professor Assist.Nagy Mariana, in Revista Tinerilor Economisti (The Young Economists Journal) (2014)
Keywords: IAS/IFRS, accounting convergence, clustering, enforcement, standardization.

The Professional Judgment and the IAS/IFRS Referential,
Viorica Mirela Ștefan-Duicu and Adrian Ștefan-Duicu, in Global Economic Observer (2017)
Keywords: professional judgment, IAS/IFRS, accounting, information, regulators

The Impact of IFRS on Audit Quality in Romania,
Andreea Mocanu, Maria Grosu and Ioan-Bogdan Robu, in Ovidius University Annals, Economic Sciences Series (2023)
Keywords: audit quality, IFRS, harmonization, audit engagement

Comment enseigner les IAS / IFRS ?,
Alain Burlaud, from HAL (2005)
Keywords: IAS,IFRS,Normalisation comptable internationale,enseignement

The International Politics of IFRS Harmonization: A Comment,
Saito Shizuki, in Accounting, Economics, and Law: A Convivium (2013)
Keywords: accounting standards, globalization, IFRS, institutional complementarity, Japan

Market Reaction to the Adoption of IFRS in Europe,
Christopher S. Armstrong, Mary E. Barth, Alan D. Jagolinzer and Edward J. Riedl, from Harvard Business School (2008)
Keywords: IFRS, IAS 39, Convergence, Europe, Event Study

European Accounting Normalization between Directives and IFRS Standards,
Ionita (Nistor) Nicoleta and Ionita (Predescu) Lorena, in Ovidius University Annals, Economic Sciences Series (2011)
Keywords: normalization, harmonization, European regulations, IFRS

Applying IFRS in Romanian Banking System - Limitations and Challenge,
Tofãnicã Ramona-Ionela and Horomnea Emil, in Ovidius University Annals, Economic Sciences Series (2012)
Keywords: IFRS, banking system, challenges, Romania

General Opinions about the Adoption of IAS/IFRS in Romania,
Dragos Andrei Stoica, in Romanian Economic Journal (2021)
Keywords: IAS/IFRS, actor, advantage, innovation

Convergence to IFRS in Romania – Score per Minute,
Daniela Pordea and Alin-Constantin Dumitrescu, in The Audit Financiar journal (2021)
Keywords: accounting regulations; convergence; comparability; IFRS;