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649  Articles
1 of 66 pages  |  10  records  |  more records»
This paper investigates whether the value relevance of earnings information and equity information have changed as the IFRS (International Financial Reporting Standard) convergence taken place in Indonesia. The qualitative characteristic is viewed in the ... see more

In May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606) Revenue from Contracts with Customers, ... see more

Kebutuhan akan keahlian tambahan bagi lulusan SMK agar siap bersaing di dunia kerja maupun melanjutkan studi ke pendidikan tinggi semakin meningkat. Hal ini menjadi bekal yang dapat meningkatkan kesiapan lulusan SMK dalam memasuki era globalisasi yang sem... see more

It was done a study of the characteristics of section 13 and 17 of IFRS for SMEs in the environment of the bakery and pastry sector of Valledupar is proposed. Methodologically, the bakeries and pastries of Valledupar were characterized, a diagnosis was ma... see more

The purpose of this article is to develop a methodological approach to substantiating the effective consolidation model of national accounting standards (NAS) with International Financial Reporting Standards (IFRS) for Azerbaijan. Using the questionnaire ... see more

O estudo tem como objetivo verificar a relação entre a Book-Tax Differences (BTD) e as notas de rating em períodos pré e pós adoção das International Financial Reporting Standards (IFRS). A amostra é composta por 3.737 observações de companhias abertas de... see more

Research aims: This study aimed to review the development of IFRS research literature in Indonesia from 2011 to 2020.Design/Methodology/Approach: This study was based on the IFRS research articles from nationally accredited journals. The method in this re... see more

This study aims to investigate the influence of International Financial Reporting Standards (IFRS) implementation on earning timeliness. Ball and Brown metric is used to examine earning timeliness. This research use Slovin method to determine the number o... see more

This study entitled Impact of Convergence to International Financial Reporting Standard (IFRS) Shifting Against Sharia, with the purpose of research; (1) the consequences of substance over form to shifts Islamic principles in PT Bank Muamalat Indonesia Tb... see more

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