National patterns on transition to IFRS 7. Have national patterns persisted? 8. Country groups and national patterns of IFRS 9. Does size matter? 10. Conclusions References 4 5 7 9 14 16 21 25 31 33 35 36 38 INTERNATIONAL VARIATIONS IN IFRS ADOPTION AND PRACTICE 3 Abbreviations ACCA ...
Because the literature shows that there is no single 'wonder model' that could completely fulfil all the criteria for cost of equity capital estimates, as researchers we had to make a choice based on the application and sample. On the basis of the discussion in section 1.2 above, the PEG ...
Commentary – Transitional disclosures The transition requirements of IFRS 9 are complex (refer to Chapter 7.2 of IFRS 9). Pursuant to IFRS 9p7.2.15, an entity may restate prior periods if, and only if, it is possible without the use of hindsight. ABC Fund has applied IFRS 9 ...
IFRS 17 is assumed to be already in place, therefore the thesis is not addressing the transition period assessment. The considered portfolio is comprised of profitable group of contracts of one annual cohort, it is not expected to become onerous over the lifetime of the portfolio. 35 In order...
world's largest and most influential emerging economy and as such is attracting the attention of academics, regulators and practitioners. Since its reforms began in the late 1970s, China's economy has grown from one-tenth to two-thirds of the size of the US economy (Allen et al. 2010). ...
world's largest and most influential emerging economy and as such is attracting the attention of academics, regulators and practitioners. Since its reforms began in the late 1970s, China's economy has grown from one-tenth to two-thirds of the size of the US economy (Allen et al. 2010). ...