financial reporting standards
International Financial Reporting Standards (IFRS) for International Accounting and Financial Integration: with special focus on Wipro Limited of India
... International* Financial* Reporting* Standards* (IFRS)* as* acceptable* standards* for* assessment* of* the* financial* health* of* a* company* across* the* ...consolidated* ...
19
Implementation of International Financial Reporting Standards in India - Challenges Ahead
... In this scenario of globalisation, India cannot insulate itself from the developments taking place worldwide. In India, so far as the ICAI is concerned, its aim has always been to comply with the IFRS to the extent ...
9
Determinants of the use of financial reporting standards by Australian pension plans
... Financial reporting by Australian pension plans to their participants is a suitable institutional setting for testing these disclosure theories for four ...plan financial information is ...
23
The impediments to the application of International Financial Reporting Standards from the point of view of academics and professionals in the Sudan
... Accounting Standards Board defines the accounting standard as guidelines for professionals to support their judgment and ...accounting standards to govern the practice of the accountant's ...global ...
18
INTERNATIONAL FINANCIAL REPORTING STANDARDS: A WAY FOR GLOBAL CONSISTENCY
... global financial crisis and its fallout are forcing economic agents to acquire new knowledge in regard to what might happen in the ...International Financial Reporting Standards (IFRS) were a ...
14
INTERNATIONAL FINANCIAL REPORTING STANDARDS APPLIED IN THE CZECH REPUBLIC
... International Financial Reporting Standards companies with publicly traded shares in the Czech Republic for ...Accounting Standards (IAS) and International Financial Reporting ...
7
Accountants’ Perceptions on the Adoption of International Financial Reporting Standards in Yemen
... International Financial Reporting Standard (IFRS) more signifi cant than ever ...International Financial Reporting Standards, Accounting Standard Convergence, ...
7
THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THE EARNINGS QUALITY OF FIRST BANK NIGERIA PLC
... International Financial Reporting Standards suppose a positive effect of the use of IFRS on the accounting information ...accounting standards does not necessarily lead to a high quality of ...
12
Should The SEC Adopt International Financial Reporting Standards?
... International Financial Reporting Standards as the financial reporting system for ...of financial reporting standards is still far ...to financial ...
6
INTERNATIONAL FINANCIAL REPORTING STANDARDS’ ADOPTION AND VALUE RELEVANCE OF ACCOUNTING INFORMATION: A BRIEF LITERATURE REVIEW
... International Financial Reporting Standards (IFRS) by Nigerian financial ...of financial reporting under IFRS by all listed financial institutions, the accounting ...
14
International financial reporting standards and real earnings management
... accounting standards with the implementation of International Financial Reporting Standards (IFRS) in Malaysia in 2008, an attempt has been made through this ...accounting standards ...
12
INTERNATIONAL FINANCIAL REPORTING STANDARDS AND FINANCIAL REPORTING QUALITY: AN EMPIRICAL STUDY OF DEPOSIT MONEY BANKS IN NIGERIA
... prepare financial statements throughout the world, to provide and present high quality, transparent and comparable financial ...the financial statement in this context are the Accountants in the ...
9
Effects of International Financial Reporting Standards (IFRS) on Financial Statements Comparability of Companies
... manipulate financial statements; tax avoidance is the norm of the day while earnings management is left uncontrolled by the authorities because of weak and ineffective regulation (Masud, ...International ...
6
Ethics, Corporate Governance and Financial Reporting in the Nigerian Banking Industry: Global Role of International Financial Reporting Standards
... witnessed financial distress which has led to the liquidation of some financial institutions from pre-independence to ...in financial reporting and looked at the role of International ...
14
National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption
... National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption Dima, Bogdan and DimaCristea, Stefana Maria and Moldo[r] ...
31
An Introduction to International Financial Reporting Standards
... International Financial Reporting Standards (IFRSs) has both a narrow and a broad ...Accounting Standards Board (IASB) is issuing, as distinct from the International Accounting ...
8
MEASUREMENT OF NEED FOR HARMONIZATION BETWEEN NATIONAL ACCOUNTING STANDARDS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS
... MEASUREMENT OF NEED FOR HARMONIZATION BETWEEN NATIONAL ACCOUNTING STANDARDS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS Mustata, Razvan V.. and Matis, Dumitru Babes-Bolyai University[r] ...
25
Disclosure of Assets of the Agricultural Enterprises in the Financial Reporting under International Financial Reporting Standards
... International Financial Reporting Standards ...of financial statements prepared under the Russian Financial Reporting ...of financial statements under IFRS, on the basis ...
7
Challenges of Meeting International Financial Reporting Standards for SMEs in Georgia
... accounting standards and indicated that the issues of legitimacy and authority of IASB are subsumed in all the seven challenges (Wong, ...the standards would be an infringement on their ...national ...
10
Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards
... Regarding materiality, an important issue is referring to the disclosure of an item which is material for an interim period but is unlikely to be material for the full year. For example, an entity is publicly traded and ...
7