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Análise da adoção do full IFRS nas demonstrações financeiras consolidadas da CIA de fiação e tecidos cedro e cachoeira
(Universidade Federal de Minas GeraisUFMG, 2012-04-27)
Análisis programas de especialización en estándares internacionales de contabilidad y auditoría
With this research we can identify the different programmes at accredited universities with Accounting Faculty analysing the proposed study programmes and subsequent specialisation in IFRS and NIAS. Moreover, the importance ...
A critical analysis of the accounting for sale and lease back transactions under the new IFRS 16
(2018-06-19)
Objetivo – O objetivo deste trabalho é acessar o tratamento da operação de venda e arrendamento mercantil de acordo com a introdução da nova norma de arrendamento mercantil IFRS 16 e determinar suas consequências para os ...
Es conveniente implementar XBRL en la transición a NIIF/ IFRS
With the aim of internationalizing economic relations, with improvements in competitiveness, with an accounting and financial globally accepted standard, and with the intention of being at the forefront in the way we do ...
Earnings quality: The Impact of implementation of IFRS-based financial accounting standard
(Universidad del Zulia, 2019)
IFRS adoption and accounting conservatism in Latin America
(Emerald, 2020)
Purpose The purpose of this paper is to analyze the impact of IFRS mandatory adoption on accounting conservatism and to shed light on the drivers of such impact. Design/methodology/approach Using a sample of listed firms ...
The Relation between Income Smoothing, Earnings Persistence and IFRS AdoptionA Relação entre Suavização, Persistência e a Adoção dos IFRS
(Lociedade Brasileira de Finanças, 2018)
IFRS adoption and firms’ opacity around the world: what factors affect this relationship?
(Universidad ESAN. ESAN EdicionesPE, 2021-06-30)
Purpose. This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity. Design/methodology/approach. ...
Cinco claves para comprender y aplicar IFRS en Chile
(Facultad de Contaduría Pública, 2011-08-23)
El artículo efectúa una breve presentación de las IFRS y su aplicación progresiva en Chile, a partir de 2009 para un grupo de sociedades anónimas. Relaciona cinco claves a tener en cuenta para comprender y aplicar las IFRS ...
Proposta de metodologia para estudo de demanda de cursos técnicos no IFRS – Campus Osório
(Universidade do Vale do Rio dos Sinos, 2016-03-04)
This research was conducted at the Federal Institute of Rio Grande do Sul (IFRS) Campus Osório - located on the north coast of Rio Grande do Sul, which was established in August, 2010. It is the first federal public school ...