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12.558  Articles
The bank's credit impairment losses play a vital role in maintaining the stability and health of banks, as well as fulfilling the banks' function in channelling public funds. This study aims to determine the effect of income smoothing and the behavior of ... see more

The purpose of this research is to examine the influence of IAS 39 implementation (financial instruments: recognition and measurement) on earning management in banking companies: comparison between Indonesia and Malaysia. This research examine by com... see more

O IASB e o FASB, em 2010, disponibilizaram à comunidade o Exposure Draft 2010/9 – Leases. Tal documento propunha um modelo distinto dos já existentes de contabilização das operações de leasing, tanto para arrendador quanto para arrendatária. Dentre as pri... see more

Accounting of derivative instruments under International Accounting Standard 39 (IAS 39) were criticised due to the complexity and mismatch to business reality. Superseding IAS 39 with International Financial Reporting Standard 9 (IFRS 9) was aimed to sim... see more

One of the main changes brought by the introduction of International Financial Reporting Standards is composed of fair value, which concerns in particular IAS39 by presenting criteria for evaluating not only for financial derivatives, and also for the ass... see more

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 ... see more

Received: 2020-10-22 Accepted: 2021-02-08 Available online: 2021-02-28https://doi.org/10.15414/afz.2021.24.mi-apa.7-10The study presents an approach to detect selection signals by the scan of runs of homozygosity (ROH) in two beef cattle populationsbred S... see more

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