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搜索结果: 1-15 共查到IFRS相关记录21条 . 查询时间(0.083 秒)
以2017年的《企业会计准则第24号——套期会计》和2014年的《国际财务报告准则第9号——金融工具》的套期会计部分为研究对象,采用Jaccard系数法对我国新套期会计准则的国际趋同程度进行度量,结果表明我国新套期会计准则实现了与国际会计准则的基本趋同。在此基础上进行横向比较研究,明确两者在风险管理策略与目标、风险成分指定、套期无效部分计量、评估套期有效性方法、净敞口套期等方面的差异,进而从企业风...
In May 2011, new standards of the IFRS regarding concept of control and related enhanced disclosure requirements were issued. These new standards have being mandatory effective since reporting period ...
When SEC and FASB started considering replacing US GAAP with IFRS, the impact of this change had to be considered by the various stakeholders in the financial reporting process in the U.S., including ...
As a direct result of the accession into EU, IFRSs have been introduced in Slovakia as a framework for compilation of separate financial statements of various businesses since 2006. Because of traditi...
The IFRS adoption has improved the quality of accounting information significantly. However, huge costs are incurred by all subjects involved. The process has considerable consequences for tax systems...
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU...
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxat...
This article looks at the very intricate and highly contentious issue of internally generated intangible assets as presented in the financial statements prepared under IFRS, with a special focus on re...
The globalization of the world economy is accompanied by changes in volume and structure of international trade, capital flows and human migration. The paper focuses on theoretical aspects of recent c...
Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulat...
This paper re-examines the effects that adoption of the International Financial Reporting Standards (IFRS) has had on financial reporting of French listed firms. By analysing the 2004 financial statem...
This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation...
The globalization of accounting standards as seen through the proliferation of IFRS worldwide is one of the most important developments in corporate governance over the last decade. I offer an analysi...
If the differences in accounting standards across countries reflect relatively stable institutional differences (e.g., auditing technology, the rule of law, etc.), why did several countries rapidly, a...
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...

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