Previously, the International Financial Reporting Standards (IFRS) Foundation maintained accounting standards for most countries, except the U.S. Now it initiated plans to create a global set of unified standards for sustainability disclosures. The Value Reporting Foundation, which took over management...
Andreenkova, AngelinaAccounting & Financial History Research Journal / Muhasebe ve Finans Tarihi Aratrmalar Dergisi.
Events Report on Review of Interim Financial Information Interim Financial Information Definitions 2 3 4 7 7 18 32 39 40 41 47 51 55 62 63 147 Financial Highlights Note: The financial information in this report has been prepared in accordance with International Financial Reporting Standards (IFRS...
Before becoming a Board member, Patrina Buchanan played leading roles in IASB projects to reform the accounting for leases and revenue recognition and consolidation for almost two decades. She has also led the Foundation’s projects that support consistent application of IFRS Accounting Standards, incl...
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 ...
The non-IFRS profit represents profit before accounting for equity-based compensation, royalty and service payments, gains on the disposal of subsidiaries, and some other items. Competition Ant’s main competitive pressures come from Tencent Holdings Ltd. HK:700 TCEH...
F. 2022. “Challenges of IFRS Implementation in Emerging Economies: The Case of Lebanon.” Accounting History 27 (4): 497–523. (Open in a new window)Google Scholar Sangster, A. 2022. “The Business Needs That Drove the Emergence of Double Entry: In Defense of Pacioli, Again … ...
I am Modelling a 3 D 10 Storied Steel structure( Building) for seismic loading. I need to place dampers in the structures and the responses of the building...
To understand financial materiality for different sectors and firms, start with the IFRS Foundation’s SASB Standards, which provide industry-based sustainability disclosures about risks and opportunities that affect enterprise value. The organization’s materiality finder breaks down environmental, social, ...
crystals ReRvieevwiew MMeesosocrcyrystsatalsl:s:PPaasts,t,PPreresesenncece, ,FFuututurere ElEenleanVa.VS.tuSrtmurm(né(neéReoRssoesesveeav) a*)a*nadnHdeHlmelumt uCtöClföelnfe*n * Physical Chemistry, Department of Chemistry, University of Konstanz, Universitätsstr. 10, D-P7h84y...