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...
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 ...
This research article answers the following question: how have IFRS for small and medium-sized enterprises (SMEs) transformed the accounting practices of p... JA Acevedo-Alonso,D Gutiérrez-Montoya - 《Cuadernos De Contabilidad》 被引量: 0发表: 2022年 IFRS for SMEs – Challenges of implementing...
Compliance with IFRS 7 by financial institutions: evidence from GCC 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... A Yamani,K Hussainey - 《International Journal of Disclosure & Govern...
As indicated in the introduction, the goal of this paper is to explore how corporate climate change policies and approaches are linked to the question of how to value production assets. Moreover, we aim to explore how this matter has been taken up by non-renewable and renew...
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 ...