The purpose of this paper is to address the essential steps for constructing a compliance index. It answers the research question: 'What are the guidelines for constructing the compliance index with IFRS 7?' To conduct this study, an index is constructed based on the disclosure requirements of ...
3 4 Executive summary This report seeks to answer the following overall research question: Does the convergence of Chinese Accounting Standards (CAS) with International Financial Reporting Standards (IFRS) affect the financial reporting quality of listed firms in China? It also examines whether ...
providing answers to frequently asked questions and detailed illustrations of how to apply the requirements to traditional and innovative structures.Guidance in question-and-answer format addressing the issues arising for real estate entities when applying IFRS 8, 'Operating segments'.PricewaterhouseCooper...