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Andréia Carpes Dani, Ilse Maria Beuren
Pág. 20 - 41
El estudio tiene como objetivo identificar cambios derivados de la convergencia contable a las normas internacionales de contabilidad en la Contraloría, en ella como órgano administrativo, en el papel del controller y en los sistemas de información ...
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Frode Kjærland, Kristian Forbord, Are Oust and Håkon Stephani
The main issues of accounting reporting regarding goodwill are whether a firm?s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the curre...
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Ana Isabel Morais and Inês Pinto
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based o...
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Andrzej Cieslik and Sarhad Hamza
The adoption of International Financial Reporting Standards (IFRS) by 166 countries since 2004 has been a major achievement in the international standardization of accounting regulations. The present paper draws on the Eclectic Paradigm as the analytical...
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Carlos Sampaio, Luís Farinha, João Renato Sebastião and Mónica Régio
This study aims to fulfil a gap in the literature, delivering a road map to understand the course and nature of the fair value accounting literature, further showing how the 2008?2009 financial crisis affected it. Bibliometric methods analyze 377 documen...
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Nicolai Jieri,Simona-Maria TANASA (BRÎNZARU),Veronica Grosu,Svetlana Mihaila
Pág. 165 - 171
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Walison dos Santos Reis,Jorge Katsumi Niyama,Marcos Lima Bandeira
Pág. 12 - 27
O objetivo deste estudo é analisar, se os reflexos do sistema de normas baseado em princípios adotado pelo IASB vinculam a IFRS 9 aos objetivos da contabilidade de prover informações úteis e relevantes aos usuários. Este estudo se caracteriza como ensaio...
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Milan Van Wyk,Danie Coetsee
AbstractOrientation: IFRS 15 Revenue from Contract with Customers replaced the industry-specific financial reporting standard IAS 11 Construction Contracts, becoming effective on or after 1 January 2018. Construction is regarded as a complex industr...
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P. R. Weerathunga,Chen Xiaofang,T. K. G. Sameera
Pág. 101 - 108
This study examines the earning management behavior of Sri Lankan firms following IFRS convergence. Moreover, we investigate whether the earning management following IFRS convergence is similar across different companies. We separately evaluate the compa...
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