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IFRS 8 – OPERATING SEGMENTS

Author(s): DUMBRAVA PARTENIE | Sucala Lucia | BOCHIS LEONICA | BREBAN LUDOVICA
COMPREHENSIVE INCOME – PAST, PRESENT AND FUTURE

Author(s): Mihaela DUMITRANA | Iulia JIANU | Gabriel JINGA
DYNAMICS OF THE FAIR VALUE IN ACCOUNTING

Author(s): Mihai RISTEA | Ionel JIANU
NECESSITY AND REALITY BETWEEN INFORMATION TRANSPARENCY IN PERFORMANCE SMEs TO TRACK

Author(s): CONSTANŢA IACOB | SILVIA SIMIONESCU (BUŞE)
IFRS – Impact on Indian Banking Industry

Author(s): CA. Mohammad Firoz | A. Aziz Ansari | Kahkashan Akhtar
International Accounting Convergences Related to EU Admitance

Author(s): Liliana Feleaga | Niculae Feleaga
Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo Internacional IASB

Author(s): Carlos Alberto Montes Salazar | Omar de Jesús Montilla Galvis | Eutimio Mejía Soto
Conceptual and Technical Study Regarding Future Accounting Regulation for SMEs in Europe

Author(s): Adela Deaconu | Irimie Popa | Anuta Buiga | Melinda Fulop
NATIONAL AND INTERNATIONAL APPROACH TO FINANCIAL INSTRUMENTS

Author(s): Briciu Sorin | Samara Silvia
THE NORMALIZATION OF FINANCIAL DATA EXCHANGE OVER THE INTERNET: ADOPTING INTERNATIONAL STANDARD XBRL

Author(s): Vasile Florescu | Cosmin Petronel Amza | Catalin Georgel Tudor
Tratamiento contable de las stock options según la normativa contable internacional

Author(s): Elena Merino Madrid | Regino Banegas Ochovo | Jesús Fernando Santos Peñalver
SHOCK AND LAW: FIN 48 REPORT CARD, IFRS, AND BEYOND

Author(s): Namryoung Lee | Charles Swenson
MEASURING THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TO FINANCIAL INFORMATION OF PORTUGUESE COMPANIES

Author(s): Francisco José Ferreira Silva | Gualter Manuel Medeiros do Couto | Ruben Mota Cordeiro
SHOCK AND LAW: FIN 48 REPORT CARD, IFRS, AND BEYOND

Author(s): Namryoung Lee | Charles Swenson
Current Approaches to the Establishment of Credit Risk Specific Provisions

Author(s): Ion Nitu | Alin Eduard Nitu | Eliza Paicu
Business Combination Accounting Methods

Author(s): FLORIN IOAN SCORŢESCU
The critical aspect on using fair value for financial instruments

Author(s): Ionica Holban (Oncioiu) | Florin Razvan Oncioiu
Impacto da Convergência para as IFRS na Análise Financeira: um Estudo em Empresas Brasileiras de Capital Aberto

Author(s): João Estevão Barbosa Neto | Warley de Oliveira Dias | Laura Edith Taboada Pinheiro
Uma Abordagem Comparativa na Análise da DOAR e DFC: um Estudo de Caso na Cia. Vale do Rio Doce

Author(s): Jaluza Maria Lima Silva Borsato | Daiana Paula Pimenta | Sirlei Lemes
A Experiência de Empresas Brasileiras na Adoção das IFRS

Author(s): Sirlei Lemes | Miriã Gonçalves e Silva
INSTRUMENTOS FINANCEIROS DE CAPITAL E DÍVIDA CONFORME O IFRS, USGAAP E BRGAAP: UM ESTUDO DE CASO DA GERDAU S.A.

Author(s): Rafael Borges Morch | Gisele de Souza Castro | Marco Aurélio Amaral | Maitê Garcia Cruz Ribeiro | Natan Szuster
Impacto da Adoção das IFRS nas Empresas Brasileiras de Saneamento: a Percepção dos Profissionais do Setor

Author(s): Pedro Cláudio da Silva | Elionor Farah Jreige Weffort | Marcos Reinaldo Severino Peters | Joanília Neide de Sales Cia
Analysis of binding properties and specificity through identification of the interface forming residues (IFR) for serine proteases in silico docked to different inhibitors

Author(s): Ribeiro Cristina | Togawa Roberto | Neshich Izabella | Mazoni Ivan | Mancini Adauto | Minardi Raquel | da Silveira Carlos | Jardine José | Santoro Marcelo | Neshich Goran
Implications of International Financial Reporting Standards of Performance Indicators within a Company

Author(s): Cristina Mihaela ONICA | Neculina CHEBAC | Lucean MIHALCEA | Lucian DOMNITEANU
CONSOLIDATION POLICY: PAST, PRESENT AND FUTURE APPROACHES TO THE CONCEPT OF CONTROL

Author(s): Müller Victor-Octavian | Cardos Ildiko Reka | Ienciu Alin Ionel
VOLUNTARY DISCLOSURE AND PERFORMANCE IN TIME OF ECONOMIC INSTABILITY. THE CASE STUDY OF TURISM FELIX COMPANY

Author(s): Popa Dorina Nicoleta | Balint Platon Judit | Bogdan Victoria
IFRS, US GAAP OR ROMANIAN REGULATIONS CAN THEY BECOME ONE?

Author(s): Cirstea Andreea | Cirstea Stefan | Fulop Melinda
THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY

Author(s): Hlaciuc Elena | Socoliuc Marian | Mates Dorel
Economic Loan Loss Provision and Expected Loss

Author(s): Stefan Hlawatsch | Sebastian Ostrowski
Adoption of FRS 138 and Audit Delay in Malaysia

Author(s): Najihah Marha Yaacob | Ayoib Che-Ahmad
Amortisation Versus Impairment of Goodwill and Accounting Quality

Author(s): Paul Van Hulzen | Laura Alfonso | Georgios Georgakopoulos | Ioannis Sotiropoulos
DOES IFRS INFLUENCE EARNINGS MANAGEMENT? EVIDENCE FROM INDIA

Author(s): Titas Rudra | Dipanjan Bhattacharjee
Theoretical considerations about implementation of IAS 41 in Romania

Author(s): Liliana FELEAGĂ | Niculae FELEAGĂ | Vasile RĂILEANU
Accounting standards for small and medium-sized entities. Evidence from Spain

Author(s): Patricia Milanés Montero | Irene Albarrán Lozano | Joaquín Texeira Quirós | Esteban Pérez Calderón
THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY

Author(s): Mario Carrara | Diogenis Baboukardos | Cunningham Garry M. | Hassel Lars G.
ACCOUNTING TREATMENT FOR R&D ACTIVITIES IN ACCORDANCE WITH IFRS AND ROMANIAN LEGISLATION

Author(s): Iuliana Oana MIHAI1 | Camelia MIHALCIUC | Cosmin MIHAI
A RESEARCH ON THE FINANCIAL DISCLOSURE CHOICES WITHIN LISTED COMPANIES

Author(s): Daniela Artemisa CALU | Ileana Cosmina PITULICE | Viorel AVRAM | Aurelia ŞTEFĂNESCU | Andreea PONORÎCĂ
THE ACCOUNTING HARMONIZATION IN THE PROCESS OF NATIONAL REFORM IN BASE OF THE IAS / IFRS STANDARDS

Author(s): Camelia DOGARIU | Enathe MUREKABIRI URIMUNBESHI | Muvuny BONAVENTURE
THE EVOLUTION OF THE INTERNATIONAL STANDARDS OF ACCOUNTANCY IAS/IFRS, AREA OF APPLICATION AND THE MECHANISM OF ADOPTION

Author(s): Viorel ŢURCANU | Dorel MATEŞ | Ionel BOSTAN | Veronica GROSU | Marian SOCOLIUC
FATORES DETERMINANTES PARA A ADOÇÃO DE PADRÕES INTERNACIONAIS DE CONTABILIDADE NO BRASIL: UMA INVESTIGAÇÃO EM EMPRESAS PÚBLICAS E PRIVADAS DO SETOR DE ENERGIA ELÉTRICA

Author(s): Vinícius Costas da Silva Zonatto | Alexandre Corrêa dos Santos | Moacir Manoel Rodrigues Junior | Francisco Antonio Bezerra
Assessment of Corporate Governance in Jordan: An Empirical Study

Author(s): Mohammed Shanikat | Sinan S. Abbadi
Fair value and accounting standard for financial instrument

Author(s): Holban (Oncioiu) Ionica | Oncioiu Florin Razvan
Analýza výkaznictví cenných papírů malými a středními podniky v ČR

Author(s): Strouhal Jiří | Paseková Marie | Hrubošová Eva
The Effect of the International Accounting Standards on the Related Party Transactions Disclosure

Author(s): Stauropoulos Antonios | Samaras Ioannis | Arsenos Panagiotis
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