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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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Amer Morshed and Abdulhadi Ramadan
Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to th...
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Vincent O?Connell, Naser AbuGhazaleh, Yasean Tahat and Garvan Whelan
This paper explores the interrelationship between R&D investment, financial leverage, and a firm?s R&D innovation success. Using a sample of UK and EU firms, we predict that changes in one-year-ahead R&D investment are negatively associated w...
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CHUKS VINE CHIKWENDU NWAOGWUGWU
Pág. Page:17 - 24Abstract
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Eduardo Acuña,Antonio Pinto,Jorge Cancino,Simón Sandoval
Pág. 1217 - 1229
Upon seeing the forest valuation in a knowledge-based framework and, although there are studies that indicate how the Chilean forestry companies evaluate their forestry assets, existing information can be inferred only on large and medium-sized enterpris...
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Tetiana Momot, Maria Karpushenko, Tang Linlin
Pág. 121 - 128
In modern conditions, the possibilities of Accounting Reporting do not meet the tasks of contentment the information needs of users of accounting data, which are aimed at obtaining evidence of the stable and sustainable functioning of both the business e...
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Waheeda Mohamed,Yaeesh Yasseen,Naledi Nkhi
AbstractOrientation: The International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) was adopted in South Africa in 2009 to reduce the complex burden of financial reporting for SMEs.Research purpose: The purpose of the a...
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Waheeda Mohamed,Yaeesh Yasseen,Fatima Z. Omarjee
AbstractOrientation: Small and medium-sized entities (SMEs) play a crucial role in the South African economy. The financial reporting framework applicable to SMEs may contribute to the success of the SME. This study was exploratory in nature and fol...
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Milton Segal,Genevieve Naik
AbstractOrientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet. This is in contrast to the current standard an...
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Leopoldo A. Sánchez Castaños
Pág. 6 - 35
Este trabajo de investigación tiene como objetivo analizar en qué consiste la contabilidad de cobertura, partiendo del Marco Conceptual para la información financiera emitido por IASB y, principalmente, sobre cómo es su reconocimiento en los estados...
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