This study argues that the IFRS mandate is a significant contribution to the valuation of IPOs during the initial trading day for two reasons: First, fair-value reporting is forward-looking since it depends on the latest market information, representing the collective consensus of market participants...
which includes two types of capital: human and physical. The model on which we base our study on determinants of bilateral FDI inflow is the Knowledge
(35) 7,356 • Actual less expected long-term returns on public equity was largely driven by the significant equity market declines during 2022 Total reconciling items (pre-tax) Tax 7,321 (1,890) • Changes in actuarial methods and assumptions reflect the same insurance experience study ...
From the certain point of time, we have started to receive a lot of questions about certification of our training. Truly speaking, I understand that no one watches videos onIFRSjust for fun, but also in order to improve professional qualification and gain someCPDunits, if possible. Here, let...
Updated 2025: ***Step-by-step deconsolidation under IFRS 10*** Some time ago I published an article with an example of very simple method of consolidating 02-11-2025 Step-by-step solved example about deconsolidation when a parent loses control and dispos
In addition, it may take significant time to achieve consistent and comparable financial information as there are potentially material choices in relation to the approach adopted within the transition arrangements. We discuss these areas of choice and other potential areas of divergence in the next ...
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hedge accounting principles. Section3reviews the literature and provides the hypotheses development. Section4describes the research design and the methodology. Section5discusses the results and robustness tests. Lastly, Sect.6sets forth the conclusions, the limitations, and the implications of the study....