منابع مشابه
The Cosmological Hoe
The hoe—the sound of the word is sweet...the hoe makes everything prosper, the hoe makes everything flourish. The hoe is good barley...the hoe is brick moulds, the hoe has made people exist. It is the hoe that is the strength of young manhood. The hoe and the basket are the tools for building cities. It builds the right kind of house, it cultivates the right kind of fields. It is you, hoe, that...
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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...
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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 (...
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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...
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ژورنال
عنوان ژورنال: Maandblad Voor Accountancy en Bedrijfseconomie
سال: 2007
ISSN: 2543-1684,0924-6304
DOI: 10.5117/mab.81.13853