In diesem Open-Access-Buch wird der Prozess Entwicklung von IFRS betrachtet und anhand einer Analyse Comment Letter Unternehmen untersucht.

Survival analysis is one of the techniques that could be used to predict loss given default (LGD) for regulatory capital (Basel) purposes. When using survival model LGD, a proposed methodology weighted (DWSA) method. This paper aimed at adapting DWSA method (used Basel LGD) estimate LGD International Financial Reporting Standard (IFRS) 9 impairment requirements. The allows over recoveries, weig...

In this paper, a stochastic configuration based fuzzy inference system with interpretable rules (SCFS-IFRs) is proposed to improve the interpretability and performance of determine autonomously an appropriate model structure. The SCFS-IFR first accomplishes through linguistic (ILFRs), which endows clear semantic interpretability. Meanwhile, using incremental learning method on configuration, ar...

The increasing prevalence of IFRS adoption has resulted in enhanced transparency, accounting quality, and comparability financial information among firms, especially emerging markets worldwide, including India. Nonetheless, the question whether led to improved firm performance persists. To address this question, study examines impact transitioning from India’s GAAP-based standards IFRS-converge...

One significant change in International Financial Reporting Standard (IFRS) 9 Instruments is how firms’ equity financial assets (EFA) are presented. The default EFA presentation at fair value through profit or loss (FVTPL); however, IFRS allows irrevocable of other comprehensive income (FVTOCI). Although FVTOCI the most common for both before and after 9, there a increase use FVTPL post via an ...

National standardsetters and other observers continue to express concerns over a principles-based developed IFRS taxonomy. Based on the comments as part of consultation phase taxonomy due process worries exist that combine with standard might negatively impact nature standards. Recent IASB “IFRS Taxonomy Due Process” contain more arguments why accounting are perceived conceptual conflict. Altho...

The purpose of this article is to study the state global convergence financial reporting standards at present stage, as well consider key points process unification International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP). To achieve goal, considers concepts convergence, harmonization standardization, presents an analysis intensity use these concept...