Audit of disclosure in lease notes according to IFRS

Non-audit fees, disclosure and audit quality

This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signiŽ cantly corre...

ECONOMIC CONSEQUENCES OF ACCOUNTING STANDARDS The Lease Disclosure Rule Change*

We examine capital structure changes to investigate the impact of SFAS No. 13 on lessees. While this accounting standard essentially rearranged capital lease disclosures (from footnotes to the balance sheet), mandated capitalization substantially altered key accounting ratios. Our results document a systematic substitution from capital leases to operating leases and nonlease sources of financin...

To lease or not to lease.

Significant Increase in Credit Risk According to IFRS 9: Implications for Financial Institutions

The aims of accounting standard setting is substantially different to those of bank regulation. Financial reporting follows as a general purpose to provide information to those outside the firm to support decision usefulness. In contrast to this prudential bank regulation seeks to decrease the frequency and cost of bank failures and to protect the financial system as a whole by limiting the fre...

from linguistics to literature: a linguistic approach to the study of linguistic deviations in the turkish divan of shahriar

chapter i provides an overview of structural linguistics and touches upon the saussurean dichotomies with the final goal of exploring their relevance to the stylistic studies of literature. to provide evidence for the singificance of the study, chapter ii deals with the controversial issue of linguistics and literature, and presents opposing views which, at the same time, have been central to t...