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How IFRS has destabilised financial reporting for UK non-listed entities
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Interrogating accountability: An illustration of the use of Leximancer software for qualitative data
analysis
K Crofts, J Bisman - Qualitative Research in Accounting & …, 2010 - emeraldinsight.com
Purpose–The paper has a dual purpose, being to report on an interrogation of concepts and
contexts of accountability used in the accounting literature and to illustrate the application of
a qualitative data analysis software tool in this interrogation. Design/methodology/ ...
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Análise das pesquisas com foco nos impactos da adoção do IFRS em países europeus
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L Calixto - Contabilidade Vista & Revista, 2010 - face.ufmg.br
Resumo O objetivo deste artigo é analisar os estudos acerca da adoção do International
Financial Reporting Standards (IFRS) em países europeus. Quanto à metodologia, trata-se
de um estudo descritivo e foi conduzida uma análise qualitativa dos trabalhos ...
Cited by 7 Related articles All 8 versions Cite
The IAS/IFRS application on the intangible assets of non-listed companies
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M Ferrari, S Montanari - Journal of Modern Accounting and Auditing, 2010 - airitilibrary.com
With the introduction of IFRS (International Financial Reporting Standards) most of
the intangibles are expensed on the income statement and hence they" disappear" from the
balance sheet, while investments in tangible assets are capitalized. Based on a sample of ...
Cited by 2 Related articles All 4 versions Cite
英文摘要
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IFRS and the Complexity Hurdle
N Schrödl, C Klein - business.illinois.edu
Abstract Regulators expect that the introduction of International Financial Reporting
Standards (IFRS) improves firms' transparency and consequently benefits the capital market.
According to the literature and the enforcement panels' reports, the standards' introduction ...
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[BOOK]
Intangibles. Profili di gestione e di misurazione
M Comuzzi - 2009 - books.google.com
Per inquadrare il tema e gli obiettivi di questo libro può essere utile partire dall'analisi delle
motivazioni che ne hanno stimolato la stesura. In questo modo il lettore può apprezzare
meglio il particolare “taglio” dato al lavoro, l'architettura che ne è alla base ei contenuti ...
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Assessing the effect of transition to IFRS on equity-The case of NASDAQ OMX Stockholm
A Soofian - 2010 - gupea.ub.gu.se
This paper examines the effects of transition from Swedish GAAP to international financial
reporting standards (IFRS) on big and medium-sized listed companies' equity in Stockholm
NASDAQ OMX. Due to process of worldwide harmonization of accounting standards, the ...
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28/05/2013