Financial Statements of Banks as a Source of Information About Implementation of IFRS 15: The Evidence from Poland 财务报表 财务报告 信息来源 银行 波兰 证据 会计准则 财务状况摘要:doi:10.17265/1548-6583/2017.06.001Kinga BauerCracow University of Economics, Krakow, PolandGiovanna CentorrinoCracow ...
The IASB published 'Project Summary and Feedback Statement: Post-implementation Review IFRS 15 'Revenue from Contracts with Customers'' on 30 September 2024. Background The IASB carries out a post-implementation review of each new IFRS or major amendment. This is normally carried out two years ...
This paper provided a reminder of the IASB’s framework for responding to application matters identified in a PIR and an overview of application matters identified by the IASB in its PIR of IFRS 15, including the summary of the feedback received in response to the IASB’s Request for Informat...
作者: https://orcid.org/0000-0002-5404-9104MorawskaIzabelaizabela.morawska@uekat.plDepartment of Accounting, Faculty of Finance,University of Economics,Katowice,Poland 展开 摘要: Aim/purpose– This paper aims at investigating whether the International Financial Reporting Standard (IFRS) 15 Revenue ...
Implementation of IFRS 17 Insurance Contracts Considerations for those charged with governance Global Public Policy Committee1 of representatives of the six largest accounting networks January 2020 1 GPPC is comprised of BDO International, Deloitte, EY, Grant Thornton, KPMG International, and PwC. One ...
IFRS adoption.Professionals need to undertake research in different parts of the country and push the implementation through training of the concerned bodies.It is also suggested that,the concerned regulatory bodies should design and pursue strong regulation for the implementation of IFRS for the SMEs ...
IFRSImplementationPurpose The International Financial Reporting Standards (IFRS) have been adopted by 140 countries around the globe, including the G20 countries. Most of the prior literature focuses on adoption issues in developed countries. Due to the paucity of research on implementation issues in ...
Explore the diverse approaches to IFRS 17 disclosures among Singaporean insurers in 2023. Understand the challenges, operational impacts, and the ongoing need for finance transformation to fully leverage IFRS 17 investments.
The Impact of International Financial Reporting Standards (IFRS) Adoption on the Accounting Quality of Listed Companies in Kenya This study seeks to establish if the adoption of International Financial Reporting Standards (IFRS) in Kenya has been associated with higher accounting qua... ER Outa - 《...
They questioned why IFRS 15 applies when determining whether there is a sale. They preferred to have explicit guidance in IFRS 16. The unit of account is also a question in a sale and leaseback arrangement, for example how should the unit of account be determined when an entity leases back...