Implikasi Other Comprehensive Income IFRS pada Perpajakan Indonesia

Is Other Comprehensive Income Reported in the Income Statement More Value Relevant?

This study examines whether changing the reporting location of OCI from the Statement of Changes in Equity (SSE) to a combined Income Statement or a separate Statement of Comprehensive Income (SCI), as required by Accounting Standard Update (ASU) 201105, has affected the value relevance of OCI. Using manually collected data, we find that the value relevance of OCI decreased for firms that chang...

Commentary: Has Australia (or Any Other Jurisdiction) ‘Adopted’ IFRS?1

A ngus Thomson of the Australian Accounting Standards Board (AASB) states that: ‘Australia definitely adopts IFRSs’ (Thomson 2009, p. 153). This was in response to Nobes (2008, p. 283) who wrote that: ‘Australia has chosen not to “adopt” IFRS, but to converge its standards with IFRS’. The distinction has major legal and political aspects. It can affect preparers, auditors and users. This paper ...

Regional Income Inequality in China and Indonesia A Comparative Analysis

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...

Subanta pada analyzer for Sanskrit

Natural language processing has wide coverage in application areas like machine translation , text to speech conversion , semantic analysis , semantic role labeling and knowledge representation .Morphological and syntactic processing are components of NLP which process each word to produce the syntactic structure of the sentence, with respect to its grammar .Semantic analysis follows syntactic ...