Gesegmenteerde gegevensverstrekking volgens IFRS 8
نویسندگان
چکیده
منابع مشابه
Does Mandatory IFRS Adoption
We test whether mandatory IFRS adoption affects firm-level ‘crash risk,’ defined as the frequency of extreme negative stock returns. We separately analyze non-financial firms and financial firms because IFRS is likely to affect their crash risk differently. We find that crash risk decreases among non-financial firms after IFRS adoption, especially among firms in poor information environments an...
متن کاملMandatory IFRS Adoption and Financial Statement Comparability
This study examines whether mandatory adoption of International Financial Reporting Standards (IFRS) leads to capital market benefits through enhanced financial statement comparability. UK domestic standards are considered very similar to IFRS (Bae et al. 2008), suggesting any capital market benefits observed for UK-domiciled firms are more likely attributable to improvements in comparability (...
متن کاملAn IFRS Complaint Balance Sheet Metamodel
This paper proposes a balance sheet metamodel using Model Driven Architecture (MDA) methodology. In order to do that, we use the international financial reporting standard (IFRS) as a good starting point owing to its wider adoption across countries in preparing balance sheet. The balance sheet is summary of financial position of a financial entity such as credit institutions. The reason for app...
متن کاملIranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran
This study attempts to compare and highlight the major differences between International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) with National Accounting Standards (NAS) in one of the developing nations, Iran. Over the past two decades, the Iranian accounting standards setter, Audit Organization, has decided to eliminate the differences between IFRS and...
متن کاملMandatory IFRS Reporting and Changes in Enforcement
In recent years, a large number of countries have made reporting under International Financial Reporting Standards (IFRS) mandatory. The capital-market effects of this change have been extensively studied, but their sources are not yet well understood and still heavily debated. This paper presents new evidence that aims to distinguish between several potential explanations for these capital-mar...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Maandblad Voor Accountancy en Bedrijfseconomie
سال: 2011
ISSN: 2543-1684,0924-6304
DOI: 10.5117/mab.85.10891