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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 ...
IFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of Ecuador
(Universidad de Cuenca, 2023)
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 ...
IFRS 15 e seus impactos sobre as demonstrações financeiras
(Universidade Federal do Rio de JaneiroBrasilFaculdade de Administração e Ciências ContábeisUFRJ, 2020)
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. ...