financial reportingFinancial Reporting in South Africa 2011 is about the application of International Financial Reporting Standards (IFRS) in a South African context. The book isdoi:10.2139/ssrn.2739680Bunting, Mark BSocial Science Electronic Publishing...
A number of empirical studies have shown that the adoption of International Financial Reporting Standards (IFRS) promotes foreign direct investment (FDI) in developing countries and this finding chimes with pronouncements and policies of various international organisations such as the World Bank (WB) and...
International Financial Reporting Standards (IFRS) are principles-based Standards, Interpretations and the Framework adopted by the International Accounting Standards Board (IASB). IFRS represent a set of...
(2011). Monitoring and Enforcement of Financial Reporting Standards in South Africa and Germany: A Comparative Assessment. Namibia Law Journal, 3(1), 55–60. Google Scholar Scholz, J. (1991). Cooperative Regulatory Enforcement and the Politics of Administrative Effectiveness. American Political ...
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International Financial Reporting Standards (IFRS) are mandated in more than 100 countries worldwide. All listed companies in the European Union (EU) have to prepare consolidated company accounts that comply with IFRS. It also affects associates and subsidiaries of EU-listed companies. Other countries...
The Directors have acted honestly and in good faith and in what the Directors believes to be in the best interests of the Company. The Directors have chosen to use International Financial Reporting Standards as adopted by the European Union ("EU adopted IFRS" or "IFRS") in preparing the Grou...
This study looks at the development of accounting standards for small and mediumsized entities in South Africa. It also examines analyses of prior research on differential reporting and the due process of the International Accounting Standards Board on this topic, as well as the due process of ...
International Financial Reporting Standards (IFRS) are a set of accounting rules currently used by public companies in 168 jurisdictions.
来自 journals.christuniversity.in 喜欢 0 阅读量: 20 作者: FK Emeni 摘要: This study examines the relationship between Foreign Direct Investments (FDI) and International Financial Reporting Standards (IFRS) adoption in Africa. Data were collected from Forty-six countries in Africa out of the fifty...