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Advanced Search Results For "ifrs"

1 - 10 of 1,202 results for
 "ifrs"
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Are the Companies Prepared for Sustainability Reporting under the ED IFRS S1 and S2? Evidence from Poland

Publication Type: Academic Journal

Source(s): Audit Financiar, Vol 20, Iss 168, Pp 641-654 (2022)

Authors:

Abstract: This article aimed to determine the implications of the Exposure Drafts (ED) IFRS S1 and S2, especially for financial reporting. The novelty of these sustainability standards is the attempt to regulate sustainability and climate-related financial infor...

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True and fair view/fair presentation as a nexus between conventional accounting, sustainability accounting and Islamic accounting: unifying three frameworks?

Publication Type: Academic Journal

Source(s): Ekonomska Istraživanja, Pp 1-21 (2022)

Abstract: The objective of the article is twofold. Firstly, it evaluates the importance and significance of true and fair view (TFV)/fair presentation (FP) in European jurisdictions using IFRS standards. Secondly, it examines the potential role of TFV/FP for sus...

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Implications of IFRS 17 in European financial stability: accounting methodology and evaluation modelling

Publication Type: Academic Journal

Source(s): Risk Management Magazine, Vol 17, Iss 3, Pp 4-8 (2022)

Authors:

Abstract: The purpose of this document is to provide an overview of IFRS 17 and its possible practices according to a context analysis conducted by EIOPA and ESMA. Furthermore, the implications of the standard will be evaluated with respect to a traditional life...

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A model proposal for IFRS 16 IBR adjustment based on bond market pricing

Publication Type: Academic Journal

Source(s): Ekonomska Istraživanja, Pp 1-34 (2022)

Abstract: The Incremental Borrowing Rate (IBR) is generally used by companies for discounting future lease payments and calculating the value of the lease assets and liabilities under IFRS 16. According to this standard, leased asset must be considered as a coll...

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The implementation of ESEF requirements by companies of the sWIG80

Publication Type: Academic Journal

Source(s): Zeszyty Teoretyczne Rachunkowości, Vol 46, Iss 3, Pp 9-25 (2022)

Abstract: Purpose: The article presents the results of research on the implementation of the Eu-ropean Single Electronic Format (ESEF) by companies listed on the Warsaw Stock Exchange's (WSE) sWIG80. Methodology/approach: The research was based on the analysis o...

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IFRS adoption and value relevance of accounting information in the V4 region

Publication Type: Academic Journal

Source(s): Ekonomska Istraživanja, Pp 1-19 (2022)

Abstract: The article compares the value relevance of information contained in financial statements, namely earnings, operating cash flows and book value of equity, in the V4 countries (the Czech Republic, Hungary, Poland and Slovakia). Using a dataset of 604 fi...

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IMPACT OF THE TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS ON COVERAGE CALCULATION

Publication Type: Academic Journal

Source(s): Network Intelligence Studies, Vol X, Iss 19 (1/2022), Pp 71-78 (2022)

Abstract: The present study focuses on the method of coverage calculation and the reasons for the different results due to the differences between the Hungarian and IFRS accounting systems. First, the accounting characteristics inherent in the content and struct...

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Early compliance with IFRS 16, earnings management, and corruption: evidence from Southeast Asia

Publication Type: Academic Journal

Source(s): Cogent Business & Management, Vol 9, Iss 1 (2022)

Abstract: The primary purpose of this paper is twofold: firstly, to investigate the effect of early compliance with International Financial Reporting Standards 16 on Leases on earnings management and firm performance; secondly, to examine the moderating roles of...

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IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria’s development banks

Publication Type: Academic Journal

Source(s): Cogent Business & Management, Vol 9, Iss 1 (2022)

Abstract: Development banks were designed to achieve the government’s economic priorities that were not adequately addressed by the banking industry. Studies, however, show that the activities of some development banks in Nigeria have not been as impacting as ex...

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